RMC No. 68-2023 — Further clarifies imported goods that will no longer require the issuance of “Authority to Release Imported Goods” by the BIR prior to the release by the Bureau of Customs

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF TNTERNAL REVENUE TnNIY 3:65"pm JUN I3 2823Y

Quezon City Records Mgt. division JU

June 13. 2023

REVENUE MEMORANDUM CIRCULAR NO. 68- 2023

SUBJECT :Further Clarifies Imported Goods That Will No Longer Fequire The

Internal Revenue Prior to the Release by the Bureau of Customs. Issuance of "Authority to Release Imported Goods By the Bureau of

TO :All Revenue Officers and Employees and Others Concerned

release of such imported goods by the Bureau of Customs (BOC). Release Imported Goods (ATRIG)" to importers of goods covered by VAT exemption under Section 109(1)(B) of the National Internal Revenue Code of 1997, as amended, prior to the This Circular is being issued to expand the coverage of non-issuance of "Authority to

from the BIR for feed, feed ingredients and fertilizers before the release of these imported issuance of clear policies and procedures on the issuance of certifications from concerned goods by the BOC, pending resolution on the taxability of certain imported articles and the Revenue Memorandum Circular No. 1 12-2021, requires that an ATRIG shall be secured

regulatory government agencies.

known as the "Ease of Doing Business and Efficient Government Service Delivery Act of fertilizers shall no longer be secured from the BIR. their part, and to be consistent with the mandate under Republic Act No.11032, otherwise 2018, this Circular is issued to inform the public that ATRIG for feed, feed ingredients and imported goods particularly feed, feed ingredients and fertilizers causes delays and losses on Due to the clamors from the importers that the required ATRIG for the release of these

secured the said certification for tax audit purposes. Pesticides Authority (FPA) or other concerned regulatory government agency, which is competent to certify that the goods being imported are feed, feed ingredients and fertilizers the responsibility of the certifying government agencies to conduct their own validation of the declared goods to be released from the BOC and to submit to the BIR the list of importers that shall be directly presented to the BOC to effect the release of the imriported goods. It shall be Thus, the certificate secured from Bureau of Animal Industry (BAI), Fertilizer and

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

ROMEODIUMAGETJR Cor G 3UME er of Internal Revenue

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