REVENUE REGULATIONS NO. 2-2016 issued on March 4, 2015 prescribes the guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIGs) for imported automobiles already released from customs custody. The ATRIG should be issued prior to release of the excisable product from the customhouse. For imported automobiles, Revenue Regulations No. 25-2003 mandates that all importations of automobiles, whether for sale or otherwise, shall not be released without payment of ad valorem tax. Furthermore, under the Bureau of Customs (BOC) and Bureau of Internal Revenue (BIR) Joint Order which was published on the May 1, 2004, a Certificate of Payment shall be issued only when an ATRIG covering the automobile/vehicle is presented. In the event that the articles covered by the application for ATRIG have already been released from customs custody prior to issuance thereof, no ATRIG shall be allowed to be issued just to complete the documentation of the importation for BOC purposes. Should an excisable item be released without the requisite ATRIG, a presumption arises that the taxes due thereon were not paid or not paid properly. Thus, the excisable product, having been withdrawn from any such place or from customs custody or imported into the country without the payment or proper payment of the required taxes, may be detained by any Revenue Officer in accordance with Section 172 of the NIRC, and if warranted, subsequently forfeited, pursuant to Section 268(C) of the NIRC. The person/s responsible for the same shall be held liable for unlawful possession or removal without payment of tax pursuant to Section 263 of the NIRC, as amended. Imported automobiles that were released from customs custody may still be issued ATRIGs until March 31, 2016; Provided, that an application for ATRIG shall have been filed with the Excise LT Regulatory Division (ELTRD) and that the Excise and Value-Added Taxes due thereon are paid within the same period, computed pursuant to the rates provided for in Section 4 of Revenue Regulations No. 25-03, based on the manufacturer’s/importer’s selling price as defined under Section 5 of the same issuance, at the time of importation, including 50% surcharge and 20% interest reckoned from the date of Final Import Entry and Internal Revenue Declaration. Consequently, all imported automobiles found to have been released from customs custody after March 31, 2016 without the required ATRIG shall be subject to seizure pursuant to Section 172, 263 and 268(C) of the NIRC, as amended.