Question & AnswerQ&A (BIR REVENUE MEMORANDUM ORDER NO. 55-99)
The objective of the Order is 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 or intending to engage in the importation of excisable articles, its raw materials, and apparatus or mechanical contrivances specially used for its manufacture must be registered as an importer with the Revenue District Office having jurisdiction over their principal business location.
A surety bond in the amount of One Hundred Thousand Pesos (P100,000.00) must be posted prior to issuance of the permit. After six months of operation, the bond amount may be adjusted to twice the excise tax actually paid for that period. In succeeding years, the bond amount shall be based on the total excise tax paid in the preceding year.
If the taxpayer's head office is in Revenue Region Nos. 4, 5, 6, 7, 8, or 9, the application is filed with the Excise Tax Service, Regulatory Operations Monitoring Division (ROMD) at the BIR National Office. For taxpayers outside these regions, the application is filed with their respective Revenue District Offices as per RAO No. 10-95.
The application must include: name and address of suppliers/consignors; volume of importation classified by intended use; name of brands; suggested retail price; pro forma invoice; and letter of credit.
Suppliers/manufacturers must print on every carton or box: for goods intended for sale to the public, "For Export to the Philippines; Tax and Duty Paid" and for goods intended for sale to duty free shops, "For Export to the Philippines; Tax and Duty Free" plus "Not For Resale Outside of Free Port Zone."
The importer must state the nature and capacity of the apparatus, the time it will be removed, the destination, and the name of the person who will use it.
The importer must request an Authority to Purchase Auxiliary and Regular Labels from the Excise Tax Service Chief, then purchase the labels from the Accountable Forms Division. Auxiliary labels are to be affixed on bottle caps and regular labels on the carton openings.
The application must be accompanied by the approved permit to import, commercial invoice, bill of lading, packing list, other import documents (if applicable), and import entry and internal revenue declarations.
Upon issuance of the ATRIG, the Chief of ROMD or the concerned Revenue District Office assigns Revenue Officer(s) to supervise the goods' release and to submit a report thereafter.