QuestionsQuestions (BIR MEMORANDUM ORDER NO. 14-95)
The BIR delegated authority to issue the Authority to Release Imported Goods (ATRIG) for motor vehicles imported under the government’s No-Dollar Importation Program.
ATRIG for imports passing through the Manila International Container Port is processed by the One Stop Shop established thereat by the Department of Finance.
It is the processing body established by the Department of Finance for handling ATRIG applications for imports through the Manila International Container Port.
The application must be accompanied by: (a) Car Registration, (b) Approved Import Authority issued by the BIS, (c) Bill of Lading, (d) Consumption Entry, and (e) Joint Inspection/Evaluation Report duly accomplished and signed by authorized representatives in the One Stop Shop.
It must be duly accomplished and signed by the authorized representatives in the One Stop Shop.
Ocular inspection must be conducted in all cases to determine relevant factors—especially seating capacity—to determine whether the importation should be subject to Excise tax (Ad Valorem tax).
Because seating capacity is a key factor for the proper determination of whether the importation should be subject to Excise tax (Ad Valorem tax).
Seating capacity (as part of factors assessed during ocular inspection).
The Regional Director of Revenue Region No. 6, Manila—through Revenue District Office No. 33—is responsible for furnishing the weekly report.
It must include the number of ATRIG issued during the week and the particulars: quantity, unit and description of the motor vehicles; the name and address of the importer/owner/consignee; the amount of tax or taxes paid; and other relevant information.
ATRIG stands for Authority to Release Imported Goods. It is the authority issued to allow release of imported goods, in this case motor vehicles under the No-Dollar Importation Program.
Manila International Container Port.
Revenue District Office No. 33, Revenue Region No. 6, Manila.
It ensures accountability and reporting of tax outcomes (amount of taxes paid) for ATRIG issuances to the Deputy Commissioner (Operations).