RMC No. 112-2021 — Clarifies the list of imported articles that no longer require the issuance of Authority to Release Imported Goods (ATRIG) from the Bureau of Internal Revenue prior to release from the custody of the Bureau of Customs Digest | Full Text | Annex

REPUBLIC OF THE PHILIPPINES DEPARIMENT OF FINANCE BUR-EAU OF TNTERNAL REVENUE September 6,2021 REVENUE MEMORANDUM CIRCULAR No. ll2'ULt SUBJECT: Clarifying the List of Imported Articles that No Longer Require the Issuance of Authority to Release Imported Goods (ATRIG) from the Bureau of Internal Revenue Prior to Release from the Custody of the Bureau of Customs All Internal Revenue Officers and Others Concerned The Bureau has received concems and issues from both revenue officials and stakeholders in relation to the requirement of an Authority to Release Imported Goods (ATRIG) for the importation of perishable agricultural food products that are exempt from the value-added tax (VAT) under Section 109(1XA) of the National Intemal Revenue Code of 1997 (Tax Code), as amended. The BIR-BOC Joint Memorandum Circular (JMC) No. 1-2002 dated September 16, 2002, which was circularizedby Revenue Memorandum Order (RMC) No. 48-2002, provided a list of such VAT- exempt imported products. Consistent with the mandate as stated under Republic Act (R.A.) No. 11032, otherwise known as the "Ease of Doing Business Act of 2018", it is hereby clarified that the issuance of an ATRIG shall no longer be necessary for the importation of perishable agricultural food products, such as the unprocessed vegetable, fruits and nuts, which are exempt from VAT pursuant to Section 109(1XA) of the Tax Code, as amended. Thus, the following provisions of JMC No. 48- 2002, insofar as BIR is concerned, are hereby amended to read as follows: "xxx xxx C. UNPROCESSED VEGETABLES PRODUCTS (Whether whole, cut, sliced, broken, dried, fresh, chilled, frozen, shelled, skinned or split), SaCH AS BUT NoT LIMITED To; D. UNPROCESSED EDIBLE FRUITS AND NUTS (lYhether fresh or dried, shelled or peeled), BUT NOT BOTTLED, PO\I|/DERED OR CANI{ED), SUCH AS BUT NOT LIMITED TO: Pending resolution on the taxability of certain imported articles and the issuance of clear policies and procedures on the issuance of certifications .fiom concerned regulatory government agencies, the appropriate ATRIG shall still be securedfrom the BIR on thefollowing articles until ffiuuE ry I

such time that a supplemental Circular expanding the coverage of the above list shall have been issued: 1. Feed and feed ingr edient ; 2. Fertilizers: AND 3. Articles subject to excise tax as well as on the raw materials, apparatus, or mechanical contrivances, and equipment specially usedfor the manufacture thereof. All other issuances inconsistent herewith are deemed repealed, modified or superseded. All internal revenue officers, employees and other concerned are enjoined to give this Circular as wide publicity as possible. h#*x4$-a CAESAR R. DULAY K1 tr 046873 Commissioner of Internal Revenue ulrffirn [rJJJ---tioffi ERNALREVENUE iffit#Tdffi,LUr ,'., ;i'<: rS MG I. ulVtSr(JN