REVENUE REGULATIONS NO. 4-2017 issued on March 7, 2017 amends certain provisions of Revenue Regulations No. 2-2016 particularly in the issuance of Authority to Release Imported Goods (ATRIGs) for imported automobiles already released from customs custody. Foreign embassies and recognized international organizations are exempt from securing ATRIG pursuant to the principle of reciprocity and international agreements to which the Philippines is a signatory, respectively. In cases where automobiles are subsequently sold, transferred or exchanged in the Philippines to non-exempt persons or entities, including the introduction and re-introduction into customs territory of automobiles intended for exclusive use within the freeport zones, the purchaser or transferee, owner/possessor of the automobiles shall be considered as the importer, and shall be liable for the Excise Tax due on such importation. For foreign embassies and recognized international organizations, a one-time ruling confirming exemption from ATRIG on importation of automobiles shall first be secured from the International Tax Affairs Division of the BIR to be presented to the Bureau of Customs (BOC) prior to release of imported automobiles from customs custody. An annual report of all importations shall be submitted by the said embassies/organizations to the BIR’s Excise Large Taxpayers Regulatory Division on or before the fifth (5th) day of January of the following year, indicating the name, address and TIN of importer; quantity/no. of unit; description of imported article(s) (year model, brand and Vehicle Identification Number/Chassis No.); Bill of Lading/Airway Bill Number, date of issue; name of vessel/carrier and Flight/Voyage Number; value of importation (in US Dollars); purpose of importation; and date released from BOC.