Summary
RMO No. 10-2023 prescribes supplemental guidelines, in relation to RMO No. 14-2014, on eATRIG applications by importers of Sweetened Beverages through the Philippine National Single Window (NSW).
Key points
- Filing through the NSW. All eATRIG applications are filed through the NSW at https://www.nsw.gov.ph. Application details go in the Other Special Law or International Agreement (OSLA) field.
- Supporting documents. These are the notarized application via PNSW, Bill of Lading, Commercial Invoice, Packing List, Import Entry and Internal Revenue Declaration/Single Administrative Document, Commercial Label, and FDA Certification on Codex Classification for exempted products.
- Submission and issuance. Documents go to the Excise Large Taxpayers Regulatory Division, Rm. 102, BIR National Office Bldg., BIR Road, Quezon City. It evaluates and processes them and issues an electronic ATRIG, which is sent automatically to the Bureau of Customs and can be accessed by authorized users and importers.
Who is affected
- Importers of Sweetened Beverages
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.