All Importers are Required to Secure ATRIG for Every Importation, Especially if the Imposition of Any Internal Revenue Tax is at Issue or Protested

March 25, 1996 BIR RULING NO. 044-96 4 (i) 000-00 044-96 Del Monte Philippines, Inc. Bugo, Cagayan de Oro City Attention: Mr . Dominador A . Pamisa Import-Export Department Gentlemen : This refers to your letter dated July 18, 1995 requesting in effect for a ruling whether you are invariably required to secure an Authority to Release Imported Goods (ATRIG) from the BIR for every importation of raw materials to be manufactured in your Customs Bonded Manufacturing Warehouse if your finished products and/or imported raw materials are not subject to excise tax. In reply, please be informed that all importers, are required to secure ATRIG for every importation, especially if the imposition of any internal revenue tax is at issue or protested. The provision requiring the taxpayer to secure an ATRIG before release of imported goods from customs custody is merely a procedure of collecting tax payments as provided under Section 4(i) of the Tax Code. LLpr Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue