RMO No. 21-2013: Amends the provisions of RMO No. 35-2002, as amended by RMO No. 20-2006, prescribing the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax purposes

Summary

RMO No. 21-2013 amends RMO No. 35-2002, as amended by RMO No. 20-2006, on processing and issuing the Authority to Release Imported Goods (ATRIG) for Excise Tax purposes.

Key points

1. One ATRIG per automobile. For automobiles under Republic Act No. 9224, one ATRIG is issued for each unit with a net importer’s price of over P2,100,000.00, excluding value-added and excise taxes.
2. Mixed shipments. For importations under a single Bill of Lading with automobiles priced at P2,100,000.00 or less and over P2,100,000.00, one ATRIG is still issued per unit, whatever the net importer’s selling price.
3. Separate application. Pending enhancement of the Philippine National Single Window System on ATRIG, the importer or authorized representative files and signs a separate notarized application for each unit, with the prescribed documentary stamp.

Who is affected

• Importers of automobiles

Deadlines and effectivity

• Applies pending enhancement of the Philippine National Single Window System on ATRIG

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