RMC No. 31-2023 (March 16, 2023) clarifies that imported ingredients used to manufacture fertilizers and finished feeds no longer need an Authority to Release Imported Goods (ATRIG) from the BIR before the Bureau of Customs releases them. Instead, a certificate from the Bureau of Animal Industry or another concerned regulatory agency — stating the goods are not fit for human consumption or cannot be used to produce food for human consumption — is presented directly to the BOC. The certifying agencies must validate the declared goods themselves and submit to the BIR the list of importers that secured the certification for tax audit purposes.
Purpose
To further clarify which imported goods no longer require the issuance of a BIR Authority to Release Imported Goods (ATRIG) prior to release by the Bureau of Customs, specifically imported ingredients for the manufacture of fertilizers and finished feeds, and to describe the replacement certification and validation process.
In brief
RMC 31-2023 clarifies that imported ingredients for manufacturing fertilizers and finished feeds no longer require a BIR-issued ATRIG; a certification from the BAI or another concerned agency that the goods are not fit for human consumption is presented directly to the Bureau of Customs for release.
Keywords
ATRIGimported goodsfertilizers and finished feedsBureau of Customs (BOC)Bureau of Animal Industry (BAI)not fit for human consumptioncertifying government agenciestax audit
Key points
- RMC No. 31-2023, issued on March 16, 2023, further clarifies which imported goods no longer require a BIR-issued Authority to Release Imported Goods (ATRIG) prior to release by the Bureau of Customs.
- The ATRIG no longer needs to be secured from the BIR for the release of imported ingredients necessary for the manufacture of fertilizers and finished feeds.
- A certificate from the Bureau of Animal Industry (BAI) or another concerned regulatory government agency — competent to certify that the imported ingredients are not fit for human consumption or cannot be used to produce food for human consumption — shall be presented directly to the BOC to effect release of the imported goods.
- Certifying government agencies are responsible for conducting their own validation of the declared goods to be released from the BOC.
- Certifying government agencies must submit to the BIR the list of importers that secured the certification, for tax audit purposes.
Affected taxpayers
- Importers of ingredients necessary for the manufacture of fertilizers and finished feeds, who no longer secure an ATRIG from the BIR and instead present the regulatory certification directly to the BOC.
- Importers that secure the certification from the BAI or other concerned regulatory agencies, whose names will be submitted to the BIR for tax audit purposes.