March 4, 2016
REVENUE REGULATIONS NO. 02-16
| SUBJECT | : | Issuance of Authority to Release Imported Goods (ATRIGs) for Imported Automobiles Already Released from Customs Custody |
| TO | : | All Internal Revenue Officers and Others Concerned |
I. Purpose and Objective
This Circular is being issued to set forth guidelines and procedures in securing and issuing an Authority to Release Imported Goods (ATRIGs) for imported automobiles already released from customs custody. This Circular is likewise being issued to clarify the legal basis for the issuance of an ATRIG and the legal consequences of not securing an ATRIG prior to the release of imported automobiles.
II. Definition of ATRIG
An ATRIG is an authority issued by the Bureau of Internal Revenue (BIR), addressed to the Commissioner of Customs, allowing the release of imported goods from customs custody upon payment of applicable taxes, or proof of exemption from payment thereof, whichever is applicable.
III. Legal Basis
The National Internal Revenue Code (NIRC) of 1997, as amended mandates that excise taxes on imported goods should be paid before the release of such articles from customhouse. It provides:
Section 131....
