RMC No. 68-2023: Further clarifies imported goods that will no longer require the issuance of “Authority to Release Imported Goods” by the BIR prior to the release by the Bureau of Customs

Summary

RMC No. 68-2023 expands the goods that no longer need an Authority to Release Imported Goods (ATRIG) from the BIR before Bureau of Customs release, to goods covered by VAT exemption under Section 109(1)(B) of the Tax Code.

Key points

1. Feed, feed ingredients and fertilizers. ATRIG for these goods is no longer secured from the BIR. The Circular cites importer complaints of delays and losses and consistency with RA No. 11032.
2. Certificate to the BOC. The importer presents directly to the BOC a certificate from the Bureau of Animal Industry, the Fertilizer and Pesticides Authority or another competent regulatory agency, certifying that the goods are feed, feed ingredients and fertilizers.
3. Agency duties. The certifying agencies validate the declared goods themselves and submit to the BIR the list of importers who secured the certification, for tax audit purposes.

Who is affected

• Importers of feed, feed ingredients and fertilizers
• Importers of VAT-exempt goods under Section 109(1)(B)

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