QuestionsQuestions (BIR MEMORANDUM ORDER NO. 35-2002)
It prescribes uniform guidelines and procedures for processing and issuing the Authority to Release Imported Goods (ATRIG) for excise and VAT purposes, mandates the use of an official accountable form (BIR Form 1918), sets reporting and monitoring requirements for control of processed applications and issued ATRIGs, and delineates duties of BIR offices and personnel involved in requisition, utilization, custody, and post-audit/review of ATRIGs.
For VAT purposes, it is filed in duplicate with the Revenue District Office (RDO) having jurisdiction over the port of entry. For excise tax purposes, it is filed with the Excise Tax District Office (ETDO) where the taxpayer-importer is registered or required to be registered.
The application is notarized and notarized properly. The distribution of the application is: Original to the RDO/ETDO, and Duplicate to the Importer/Broker. Each importation must be covered by a separate application unless a consolidated application is allowed under specific conditions.
BIR Form No. 1918 is mandated for both excise and VAT purposes. Reproductions and/or issuance of pro-forma ATRIGs are strictly prohibited. The form must be filled out completely and prepared in triplicate.
Original to the Bureau of Customs (BOC), Duplicate to the issuing RDO/ETDO, and Triplicate to the Business Intelligence Division (National Office).
For VAT purposes, ATRIG is issued on all importations of articles exempt from VAT except those specifically identified and enumerated in a joint BIR-BOC circular.
If correct product classification and basis of taxation can be sufficiently determined based on acceptable Certificate of Analysis and/or Material Safety Data Sheet (MSDS), together with complete product specification and/or product data/information, the conduct of actual laboratory analysis may be dispensed with—subject to evaluation/comment by the BIR Laboratory Unit prior to issuance of ATRIG.
Prior ocular inspection is required at all times to determine taxability and compliance with the prescribed seating capacity criteria under existing revenue issuances.
Processing of requests for strip stamps/labels is allowed only after the taxpayer-importer submits proof of excise tax payment on the imported excisable articles covered by the ATRIG.
The issuing RDO/ETDO must ensure that excise-tax subject articles (taxable or exempt) are delivered to the importer’s place of business/production. It designates Revenue Officers to supervise release from customs premises up to the importer’s place of business/production and coordinates/notify the BIR office having jurisdiction over excise tax establishments (ROOPs) prior to release so ROOPs are alerted.
The issuing office must add descriptive letters/words printed right below the ATRIG serial number in the order: (1) Product Code (for excise) or VAT Code (for VAT exemption), (2) Year of issue, (3) RDO number, and (4) RDO/RR/ETDO or NO Office control number.
The issuing RDO/ETDO must maintain an ATRIG Registry Book and enter all issued ATRIGs sequentially by control number. It must include details such as control number, date, importer/broker identities and TINs, description of goods, bill of lading/airway bill, carrier/voyage, and value in US dollars. It must also prepare an ATRIG control card per importer/applicant with similar key data including control number, date, LC number (if any), description, airway/bill of lading, quantity, value, date released, and taxes paid.
A monthly summary report (Annex C) with triplicate copies of issued ATRIGs must be transmitted to the Business Intelligence Division (National Office) on a regular basis (and per procedure, not later than the 10th day of the succeeding month). The BID reconciles ATRIG data with BOC linkages, checks tax classification applied by BOC, and reports discrepancies to concerned BIR offices for audit/monitoring.
Issued ATRIGs may be subject anytime to post-audit or review by any office authorized by the Commissioner or Deputy Commissioner for Operations.