REPUBLlC OF THE PHILlPPINESDEPARTMENT OF FINANCE

BUREAU OF CUSTOMSMANILA 1099

January 19, 2016

CUSTOMS MEMORANDUM CIRCULARNO. _1- - 2-ot{f

TO: A" Deputy CommissionersAll Directors and Division ChiefsAll District / Port Collectors

and Others Concerned

SUBJECT: BIR Revenue Memorandum Order (RMO) No. 1-2016 ICentralized Processing of Authority to Release ImportedGoods (ATRIGs) for Excisable Products

Attached is the letter dated 15 January 2016 of Hon. Kim S. Jacinto-Henares, Commissioner, Bureau of Internal Revenue (SIR), furnishing thisBureau with a copy of BIR RMO No. 1-2016 entitled: "Centralized Processingof Authority to Release Imported Goods (ATRIGs) for Excisable Products".

For your information and guidance.

Please confirm the dissemination of this circular throughout youroffices within fifteen (15) days from receipt hereof.

( t 'ALBERTO D. LINA

CommissionerJ<:;:;""" B'~:'! urrBuo!CUJloms\,,,,;1 ALBERTO D, UN A

~. CommlSSIOntr

" 1111111111111111111111111I11116-00404

01_""",,"

Mr. ALBERTO D. UNACommissionerBureau of CustomsManila

Dear Commissioner Lina :

REPUBLIC OF THE PHILIPPINES

15 January 2016

In line with the implementation of centralized policy of processing and issuance ofAuthority to Release Imported Goods (ATRIGs) for purposes of ensuring that the importationof excisable products are fully accounted for to protect revenue collections of thegovernment, this Bureau has issued Revenue Memorandum Order (RMO) No. 1-2016 datedJanuary 6, 2016.

Relative thereto, please disseminate this Order as wide a publicity as possible to allconcerned importers of excisable products.

Attached" herewith is the pertinent copy of the above-mentioned revenue issuance foryour reference purposes.

D-

Very truly yours,

k:~KIM S. JAcrrl'ro-HENARES

Commissioner of Internal Revenue03822 6

/)f-FJ~

,: t • i"

BL~REAt_; ()l !.;..rlEr~l'\? ...L l~\'.Ef'T:.J:::'QU2ZOn Ow t> 1r:"'- -.~.

January C, 201b

i I)-:'j IfREVENUE f>.1EMORANDUlV: ORDER NO. I~ f'i'll;'

SU3JECT Centralized. Processing of Author/I), to Release Imported Goods (ATRIGs) forExcisable Products

TO All Regiona! Directors, Revenue District Officers and Otners Concerned

1. OEJEGrrVE

Tnis Order is issued to implement the centralized policy of processing and issuance ofATRIGs for purposes of ensuring that the importation of excisable products are fully accountedfor with the end in view that revenue collections of the government are properly protected.

II. POUCIES AND GUIDEliNES

AII.application for Authority to Release Imported Goods (ATRIGs) for excisable productsshall be processed and issued centrally at the BIR National Office more particularly by theExcise LT RegUlatory Divisior; (ELTRD). ATRIGs issued by the Regional Offices and Excise TaxAreas (E>-.'TAs)upon the effectivity of this Order shall be considered null and void.

All ATRIGs manually processed and issued by the Regional Offices for VAT exempttransactions shall be stamped with the phrase, "NOT VALID FORAll EXOSABLEPRODUCTS".

III. REPEALING CLAUSE

All revenue issuances inconsistent herewith are hereby repealed and amendedaccordingly.

IV. PENALIT CLAUSE

Strict compliance herewith is enjoined. Any violation of the provisions of this Ordershall be subject to disciplinary action and shall b~ dealt with accor.dingly.

V. EFFECTIvITY

This Order shall take effect immediately.

D-

,t..' . ~..---""~'''''''.-''-''

KIM S. :»\'ctNTO-HENARESCommissione'~of Internal Revenue

D 3804 6