RMC No. 31-2023: Further clarifies imported goods that will no longer require the issuance of “Authority to Release Imported Goods” by the Bureau of Internal Revenue prior to release by the Bureau of Customs

Summary

RMC No. 31-2023 further clarifies which imported goods no longer need an Authority to Release Imported Goods (ATRIG) from the BIR before release by the Bureau of Customs.

Key points

1. Fertilizer and feed ingredients. No ATRIG is needed from the BIR for imported ingredients used to manufacture fertilizers and finished feeds.
2. Certificate to the BOC. The importer presents directly to the BOC a certificate from the Bureau of Animal Industry or another competent agency stating the goods are not fit for human consumption or cannot be used to produce food for human consumption.
3. Agency duties. The certifying agencies validate the declared goods themselves and send the BIR the list of importers who secured the certification, for tax audit purposes.

Who is affected

• Importers of ingredients for fertilizers and finished feeds

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.