REVENUE MEMORANDUM ORDER NO. 21-2013 issued on July 23, 2013 amends the provisions of Revenue Memorandum Order (RMO) No. 35-2002, as amended by RMO No. 20- 2006, prescribing the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax purposes. The provisions prescribed under the Policies and Guidelines of RMO No. 35-2002, as amended by RMO No. 20-2006, was amended to read as follows: “II. POLICIES AND GUIDELINES 1. xxx xxx With respect to the importation of automobiles defined under Republic Act No. 9224, one (1) ATRIG shall be issued for each unit of automobile with a net importer’s price of over two million one hundred thousand pesos (P2,100,000.00), excluding value-added and excise taxes; Provided, however, that in cases of importation having a single Bill of Lading but consisting of several automobiles with importer’s selling prices of P2,100,000.00 or less and over P2,100,000.00, excluding value-added and excise taxes, one (1) ATRIG shall still be issued for every unit of automobile, regardless of the net importer’s selling price; Provided, finally, that, pending enhancement of the Philippine National Single Window System on ATRIG, a separate notarized application for ATRIG shall be filed and signed by the importer or his duly authorized representative, with the prescribed documentary stamp affixed thereon, for each and every unit of automobile pursuant to this sub-paragraph. 2. xxx ”