Question & AnswerQ&A (BIR MEMORANDUM ORDER NO. 35-2002)
The primary objective is to provide uniform procedures for the processing and issuance of Authority to Release Imported Goods (ATRIG) for excise and value-added tax purposes.
It shall be filed in duplicate with the Revenue District Office (RDO) having jurisdiction over the port of entry.
It must be filed with the Excise Tax District Office (ETDO) where the taxpayer-importer is registered or required to be registered, and the importer must have a separate Permit to Operate as an Importer for excise tax purposes.
BIR Form No. 1918 shall be used for both excise or value-added tax purposes.
ATRIG shall be processed, approved, and issued within one day from the actual receipt of the application if it is supported by complete documents and no legal/factual taxability issues exist.
They must verify documents, check tax registrations, require laboratory analysis or ocular inspection if needed, prepare ATRIG for approval, coordinate the release of goods, and prepare monthly summary reports.
Any violation shall be subject to disciplinary action and dealt with accordingly.
Supporting documents include Commercial Invoice, Consular Invoice, Bill of Lading or Airway Bill, Packing List, Import Entry & Internal Revenue Declaration, Certificates of Registration, a notarized Certificate of Undertaking, and other government certifications as applicable.
The importer must have a Permit to Operate as an Excise Taxpayer and a Permit to Import if importing tobacco/alcohol products or related articles, as well as a subsisting surety bond as prescribed under Section 160 of the Tax Code.
The BID reviews monthly summary reports and ATRIG copies, reconciles data with Bureau of Customs information, checks tax classifications, identifies discrepancies, and coordinates appropriate actions with BIR offices and Bureau of Customs.
ATRIGs bear descriptive letters/words below the serial number indicating Product or VAT Code, Year of Issue, RDO Number, and Office Control Number to ensure uniform identification.
The Revenue Officer(s) assigned to process the ATRIG application supervises the release from customs custody to the importer’s place of business or production.
The Registry Book records all ATRIGs issued sequentially with detailed information while the Control Card tracks ATRIGs per importer/applicant including details like descriptions, quantities, values, and release dates for audit and monitoring.