QuestionsQuestions (BIR REVENUE MEMORANDUM ORDER NO. 55-99)
To prescribe uniform procedures and documentary requirements for the importation of all articles subject to excise tax, as well as the raw materials and apparatus or mechanical contrivances specially used for their manufacture.
Every taxpayer engaged in or intending to engage in the importation of excisable articles (and their raw materials/appartatus/mechanical contrivances) must be registered as an importer with the RDO having jurisdiction over the taxpayer’s head office or principal place of business.
A surety bond in the amount of One Hundred Thousand Pesos (P100,000.00).
If after six (6) months of operation the bond amount is less than the excise tax paid during that period, the bond shall be adjusted to twice the excise tax actually paid during the period.
It shall be based on the actual total excise tax paid during the year immediately preceding the year of operation.
A duly notarized application for a permit to import, accompanied by a sworn statement/declaration on importations.
With the Excise Tax Service, Attention: The Chief, Regulatory Operations Monitoring Division (ROMD), Room 203, National Office Building, Diliman, Quezon City.
With the respective Revenue District Office (RDO), in accordance with Revenue Administrative Order (RAO) No. 10-95.
Among others: (1) name and address of suppliers/consignors; (2) volume of importation classified by purpose (sale to public, sale to tax/duty free outlets, use as raw materials, others); (3) name/brands; (4) suggested retail price; (5) pro forma invoice; and (6) letter of credit.
"For Export to the Philippines; Tax and Duty Paid"
"For Export to the Philippines; Tax and Duty Free" and "Not For Resale Outside of Free Port Zone"
Under Section 164 of the NIRC of 1997, the importer must state the nature and capacity of the apparatus/contrivance, the time when it is to be removed, the place it is destined for, and the name of the person by whom it will be used.
The name and address of the prospective buyer.
The importer must request an Authority to Purchase Auxiliary and Regular Labels from the Asst. Commissioner, Excise Tax Service (Attention: Chief, ROMD) or the concerned RDO, purchase them from the Accountable Forms Division using that authority, and send the labels to the consignor to ensure auxiliary labels are permanently affixed across the top of each bottle cap and regular labels are permanently affixed on the opening of each carton/box/case.
The supplier/consignor must permanently affix the internal revenue strip stamps on each and every pack of cigars or cigarettes.
It must state, among others: actual cost per unit/carton/box/bottle; expenses incident to importation up to release from customs custody; corresponding suggested net retail price per unit; intended sales retail outlets; and the finished products intended to be produced out of the imported raw materials.
ATRIG stands for Authority to Release Imported Goods. It must be filed upon arrival of the goods in customs custody, through a duly notarized application.
(a) Approved permit to import; (b) Commercial Invoice, Bill of Lading, Packing List and other documents where applicable; and (c) Import Entry and Internal Revenue Declarations.