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8box Solutions Inc.

4_20230710_150500_0001

Contact Number: 09369340340
Email: sales@8box.solutions

REVENUE MEMORANDUM CIRCULAR NO. 112-2021 issued on November 10, 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.
            Consistent with the mandate under the Ease of Doing Business Act of 2018 (RA No. 11032), it is 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 Value-Added Tax (VAT) pursuant to Section 109(l)(A) of the Tax Code, as amended. Thus, the following provisions of RMC No. 48-2002, insofar as BIR is concerned, are amended to read as follows:
                 “xxx xxx
         C. UNPROCESSED VEGETABLES PRODUCTS (Whether whole, cut, sliced, broken,
dried, fresh, chilled, frozen, shelled, skinned or split), SUCH AS BUT NOT LIMITED TO:
                  xxx xxx
         D. UNPROCESSED EDIBLE FRUITS AND NUTS (Whether fresh or dried, shelled or peeled), BUT NOT BOTTLED, POWDERED OR CANNED), SUCH AS BUT NOT LIMITED TO:
                   xxx xxx
             Pending resolution on the taxability of certain imported articles and the issuance of clear policies and procedures on the issuance of certifications from concerned regulatory government agencies, the appropriate ATRIG shall still be secured from the BIR on the following articles until such time that a supplemental Circular expanding the coverage of the above list shall have been issued:
            1. Feed and feed ingredient;
            2. Fertilizers; AND
            3. Articles subject to excise tax as well as on the raw materials, apparatus, or mechanical
            contrivances, and equipment specially used for the manufacture thereof.
                            xxx xxx”