Revenue Memorandum Circular · RMC
RMC No. 68-2023
To inform the public that the Authority to Release Imported Goods (ATRIG) for feed, feed ingredients and fertilizers shall no longer be secured from the BIR, addressing importers' clamor over delays and losses and aligning with the mandate under Republic Act No. 11032 (Ease of Doing Business and Efficient Government Service Delivery Act of 2018).
- Document type
- RMC
- Number
- 68
- Year
- 2023
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 68-2023 (June 13, 2023) expands the coverage of non-issuance of the BIR's “Authority to Release Imported Goods (ATRIG)” to importers of goods covered by the Value-Added Tax exemption under Section 109(1)(B) of the Tax Code of 1997, as amended, before the goods are released by the Bureau of Customs. Importers of feed, feed ingredients and fertilizers no longer need to secure an ATRIG from the BIR, in response to complaints of delays and losses and to align with Republic Act No. 11032 (Ease of Doing Business). Instead, a certificate from the Bureau of Animal Industry, the Fertilizer and Pesticides Authority or another competent regulatory agency must be presented directly to the BOC to effect release. The certifying agencies must validate the declared goods and submit to the BIR the list of importers that secured the certification, for tax audit purposes.