REVENUE MEMORANDUM CIRCULAR NO. 31-2023 issued on March 16, 2023 further clarifies imported goods that will no longer require the issuance of Authority to Release Imported Goods (ATRIG) by the Bureau of Internal Revenue (BIR) prior to release by the Bureau of Customs (BOC).
            The ATRIG shall no longer be secured from the BIR for the release of imported ingredients necessary for the manufacture of fertilizers and finished feeds. The certificate secured from the Bureau of Animal Industry (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 to the BOC to effect the release of the imported goods. It shall be 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 secured the said certification for tax audit purposes.