Importation Procedures for Excise Tax Articles

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BIR REVENUE MEMORANDUM ORDER NO. 55-99: Importation Procedures for Excise Tax Articles

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Title Source: Supreme Court: Importation Procedures for Excise Tax Articles

Law: Bir Revenue Memorandum Order No. 55-99

Decision Date: Jul 6, 1999

BIR Revenue Memorandum Order No. 55-99 establishes uniform procedures and documentary requirements for the importation of excise tax articles, including raw materials and machinery, mandating taxpayer registration, surety bonds, and specific labeling for imported goods.

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