RMC No. 31-2023 — Further clarifies imported goods that will no longer require the issuance of "Authority to Release Imported Goods" by the Bureau of Internal Revenue prior to release by the Bureau of Customs

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE 16 MAR 2023

Quezon City

REVENUE MEMORANDUM CIRCULAR NO.31 - 2O 2.3

SUBJECT Further Clarifies Imported Goods That Will No Longer Require Bureau of Internal Revenue Prior to Release by the Bureau of Customs The Issuance of "Authority to Release Imported Goods" By The

TO * All Revenue Officers, Employees and Others Concerned

ingredient imported is unfit for human consumption or the goods being imported cannot be covered by the Value Added Tax (VAT) exemption under Section 109(1)(B) of the National payment of VAT. In the issuance of the ATRIG, concerned BIR offices require from the used for the production of food for human consumption. Internal Revenue Code of 1997, as amended, shall require an "Authority to Release Imported Goods (ATRIG)* before the Bureau of Customs will release the imported goods without the importer the submission of certification from the Bureau of Animal Industry (BAI) that the Pursuant to Revenue Memorandum Circular (RMC) No. 1 12-202 1, the release of goods

to the BOC to effect the release of the imported goods. It shall be the responsibility of the of these imported goods necessary for the manufacture of fertilizers and finished feeds incur ingredients in the production of fertilizers and finished feeds, this Circular is issued to inform BAI or from other concerned regulatory government agency, which is competent to certify that the ingredients being imported are "not fit for human consumption or the goods being imported cannot be used for the production of food for human consumption ", shall be directly presented certifying government agencies to conduct their own validation of the declared goods to be released frorn the BOC and to submit to the BIR the list of importers that secured the said certification for tax audit purposes. delays and losses on their part. To address these issues and facilitate the release of the imported the public that ATRIG shall no longer be secured from the BIR. The certificate secured from There are clamors, however, from importers that with the required ATRIG, the release

All are enjoined to give this Circular a wide publicity as possible.

ROME .LUMAGUJR.

I Comgissioner of Internal Revenue 004970

BUREAU OF INTERNAL REVBNUE RECORDS MGT DIVISION 125M

MAR 15 202't

RECEIVED ADMIN-1