Law Summary
Registration Requirements for Importers
- Taxpayers intending to import excisable articles or related materials must register as importers with the appropriate Revenue District Office (RDO).
- Registration requires filing with the RDO that has jurisdiction over the taxpayer's head office or principal place of business.
- A surety bond of PHP 100,000.00 must be posted as a prerequisite for issuance of the Importer Permit/Certificate.
- Bond amount may be adjusted after six months based on excise tax actually paid and recalculated annually.
Application Procedures for Import Permits
- A notarized application for a permit to import must be filed before importation.
- Applications for offices located in Revenue Regions 4 to 9 are filed with the Excise Tax Service, Regulatory Operations Monitoring Division (ROMD) in Quezon City.
- Applications in other regions are filed with respective RDOs following specific administrative circulars.
- Application must include details such as names and addresses of suppliers, volumes classified by sales intended, brand names, suggested retail prices, pro forma invoice, and letter of credit.
Labeling Requirements for Cigarettes and Alcohol
- Importers must require suppliers to print specific phrases on cartons or packaging:
- For domestic public sale: "For Export to the Philippines; Tax and Duty Paid"
- For duty free sales: "For Export to the Philippines; Tax and Duty Free" and "Not For Resale Outside of Free Port Zone"
Importation of Apparatus and Mechanical Contrivances
- Application must specify nature, capacity, removal time, destination, and user of apparatus or mechanical contrivances used in manufacture.
- For cigarette paper and tipping products, the buyer’s name and address must be declared.
Authorization for Purchase of Excise Labels and Stamps
- Importers of distilled spirits and wines must request Authority to Purchase Auxiliary and Regular Labels from BIR.
- Labels must be properly affixed on bottles and packaging.
- Similarly, internal revenue strip stamps for cigars and cigarettes must be purchased and permanently affixed.
Accompanying Sworn Statement/Declaration
- Must include actual importation cost per unit, incidental expenses, suggested net retail price, intended retail outlets, and finished products derived from imported raw materials.
Procedures Upon Arrival of Imported Goods
- Importer must file a notarized application for Authority to Release Imported Goods (ATRIG).
- Filing location depends on port of entry's Revenue Region: ROMD in Quezon for Regions 4 to 9, respective RDOs for others.
- Application must include:
- Approved Permit to Import
- Commercial invoice, bill of lading, packing list, and other relevant import documents
- Import Entry and Internal Revenue Declarations
- Samples may be submitted for BIR laboratory analysis if tax liability is unclear.
Supervision and Release of Imported Goods
- Upon ATRIG issuance, assigned Revenue Officers supervise release from Customs custody.
- Reports submitted post-release.
- Permits and ATRIGs for non-excisable articles will be stamped "EXCISE TAX EXEMPT."
Repealing Clause and Effectivity
- This order supersedes any inconsistent issuances.
- Takes effect immediately as of July 6, 1999.