RR No. 4-2017: Amends certain provisions of RR No. 2-2016 particularly in the issuance of Authority to Release Imported Goods for imported automobiles already released from customs custody

Key points

1. Exempt from ATRIG. Foreign embassies and recognized international organizations are exempt from securing an ATRIG, under the principle of reciprocity and international agreements to which the Philippines is a signatory, respectively.
2. Later sale to non-exempt persons. If an automobile is later sold, transferred or exchanged in the Philippines to a non-exempt person or entity, the purchaser or transferee, owner or possessor is considered the importer. That person is liable for the Excise Tax due on the importation. This includes automobiles introduced or re-introduced into customs territory after exclusive use within freeport zones.
3. One-time ruling. Foreign embassies and recognized international organizations must first secure a one-time ruling confirming ATRIG exemption from the International Tax Affairs Division of the BIR. They present it to the Bureau of Customs before the automobiles are released from customs custody.
4. Annual report of importations. These embassies and organizations submit an annual report of all importations to the BIR’s Excise Large Taxpayers Regulatory Division. The report covers importer details, unit quantity, vehicle description, shipping details, value in US Dollars, purpose and date released from the BOC.

Who is affected

• Foreign embassies
• Recognized international organizations
• Purchasers or transferees of automobiles sold to non-exempt persons

Deadlines and effectivity

• Annual report due on or before the fifth (5th) day of January of the following year