List of Imported Articles that No Longer Require the Issuance of ATRIG

November 6, 2002 REVENUE MEMORANDUM CIRCULAR NO. 48-02 SUBJECT : List of Imported Articles that No Longer Require the Issuance of Authority to Release Imported Goods (ATRIG) from the Bureau of Internal Revenue Prior to Release from the Custody of the Bureau of Customs TO : All Internal Revenue Officers and Employees and All Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is the BIR-BOC Joint Memorandum Circular No. 1-2002 dated September 16, 2002 relative to the abovementioned subject which is now in effect: "For the information and guidance of all concerned, provided below is a list of imported articles that are clearly exempt from the imposition of value-added tax under Section 109 of the Tax Code of 1997. As such, the prescribed Authority to Release Imported Goods (ATRIG) shall no longer be issued by the Bureau of Internal Revenue (BIR) prior to the release of these articles from the Bureau of Customs (BOC). A. LIVE ANIMALS, AND UNPROCESSED MEAT CARCASSES OR PARTS THEREOF (Whether fresh, frozen, chilled, salted, dried or boneless), EXCEPT RACE HORSES, GAME COCKS OR CHICKEN FOR COCK FIGHTING, AND PETS 1. Asses 9. Geese 18. Oxen 2. Buffalo 10. Goats 19. Pigeons 3. Chicken/Chicks 11. Guinea fowls 20. Pigs 4. Cows 12. Hares 21. Rabbits 5. Deer 13. Hinnies 22. Swine 6. Donkeys 14. Horses 23. Sheep 7. Ducks 15. Lambs 24. Turkeys 8. Fats (beef, pork & 16. Mules poultry) 17. Offal (including tripe, gut & stomach) B. LIVE MARINE FOOD PRODUCTS OR UNPROCESSED MEAT/PARTS THEREOF (Whether, fresh, chilled or frozen, dried, salted, shelled or filleted), EXCEPT ORNAMENTAL AND AQUARIUM FISHES 1. Albacore or long 13. Flat fish 29. Salmon finned tunas 14. Haddock 30. Sardines 2. Anchovies 15. Hake/Sea Bass 31. Scallops 3. Aquatic 16. Halibut 32. Shrimps and invertebrates other 17. Herrings prawns than crustaceans 18. Lapu-lapu fry 33. Skip jack and mollusks 19. Lobsters 34. Snails, and other 4. Carp 20. Mackerel sea snails 5. Catfish 21. Milkfish fly 35. Sole 6. Clams 22. Mollusks 36. Sprars 7. Coalfish 23. Mussels 37. Squid 8. Cod 24. Octopus 38. Trout 9. Cuttlefish 25. Oysters 39. Tunas (including 10. Crabs 26. Pitchards yellow fin tuna) 11. Dogfish and other 27. Plaice sharks 28. Rock lobster and other 12. Eels sea crawfish C. UNPROCESSED VEGETABLES PRODUCTS (Whether whole, cut, sliced, broken, dried, fresh, chilled, frozen, shelled, skinned or split) 1. Agaric 22. Eggplants 41. Pumpkin/ 2. Alfalfa 23. Garlic Squash 3. Artichokes 24. Gherkins 42. Radishes 4. Asparagus 25. Guar seed 43. Rhubarb 5. Aubergine 26. Gumbo 44. Rosemary leaves 6. Bamboo shoots 27. Kohlrabi 45. Sage leaves 7. Beans 28. Kale and similar 46. Salad beetroot 8. Brussels sprouts edible brassicas 47. Salsify 9. Cabbage 29. Leeks 48. Savory leaves 10. Capers 30. Lettuce 49. Shallots 11. Capsicum 31. Marjoram 50. Spinach 12. Carrots 32. Mushrooms 51. Sweet corn 13. Cauliflower 33. Olives 52. Tarragon leaves 14. Celery 34. Onions 53. Tomatoes 15. Celeriac 35. Oregano leaves 54. Truffles 16. Chard 36. Parsnip 55. Turnips 17. Chervil 37. Parsley 56. Water chestnuts 18. Chicory 38. Peas 57. Watercress 19. Cucumber 39. Pimenta 58. Witloof chicory 20. Dill 40. Potatoes 21. Edible roots tubers D. UNPROCESSED EDIBLE FRUITS AND NUTS (Whether fresh or dried, shelled or peeled), BUT NOT BOTTLED, POWDERED OR CANNED 1. Almonds 26. Dates 52. Oranges 2. Anise 27. Dill seed 53. Papayas or 3. Apples 28. Fennels papaws 4. Apricot 29. Figs 54. Pears 5. Avocados 30. Ginger 55. Peaches 6. Badian 31. Gooseberries (including 7. Banana 32. Grapes nectarines) 8. Basil leaves 33. Grapefruit 56. Peanut 9. Bay leaf 34. Green tea 57. Pecans 10. Black berries 35. Guavas 58. Pepper 11. Black tea 36. Hazelnuts or filberts 59. Peyin beans 12. Brazil nuts 37. Juniper berries 60. Persimmons 13. Caraway 38. Laurels leaves 61. Pineapples 14. Cardamoms 39. Lemons & Limes 62. Pistachios 15. Cashew nuts 40. Loganberries 63. Plums 16. Cherry 41. Longans 64. Quinces 17. Chestnuts 42. Lychees 65. Rambutans 18. Cinnamon 43. Mace 66. Raspberries 19. Citrus fruit 44. Macadamias nuts 67. Saffron 20. Cloves 45. Mandarins 68. Sloes 21. Cocoa beans 46. Mangoes 69. Strawberries 22. Coffee beans 47. Mangosteens 70. Tea (Not in tea (not decaffeinated) 48. Mate bags; not 23. Coriander 49. Melons (including fermented) 24. Cumin watermelons) 71. Turmeric 25. Currants 50. Mulberries (Curcuma) 51. Nutmeg 72. Thyme 73. Walnuts E. UNPROCESSED CEREALS 1. Barley 5. Meslin 8. Rye 2. Buckwheat 6. Oats (cereal grass) 9. Spelt 3. Grain sorghum 7. Rice (whether husked, 10. Wheat 4. Maize, Corn, semi-milled or wholly Popcorn milled rice [polished or (unpopped) glazed]) F. UNPROCESSED SEEDS, MISCELLANEOUS GRAINS, MEDICINAL HERBS AND PLANTS 1. Annatto seeds 19. Hop cones 37. Safflower seeds 2. Asparagus seeds 20. Horse beans 38. Seaweeds 3. Bamboo beans 21. Kentucky blue grass 39. Seeds of forage 4. Beet seeds 22. Kidney beans plants 5. Broad beans 23. Kernels 40. Sesamum seeds 6. Cantaloupe seeds 24. Lentils 41. Shea nuts (karite 7. Castor oil seeds 25. Linseed nuts) 8. Chicory roots 26. Liquorice roots 42. Soya beans 9. Clover seeds 27. Locust beans 43. Sugar seeds 10. Coriander seeds 28. Lucerne (Alfalfa) seeds 44. Sunflower seeds 11. Corn seeds 29. Melon seeds 45. Timothy grass 12. Cotton seeds 30. Mung beans seeds 13. Cumin seeds 31. Mustard seeds 46. Vanilla 14. Fennel seeds 32. Palm nuts 47. Vegetable seeds 15. Fescue seeds 33. Poppy seeds (others) 16. Fruit stories 34. Potato seeds 48. Watermelon 17. Ginseng roots 35. Rape or colza seeds seeds 18. Ground-nuts 36. Red beans 49. White pea beans (shelled whether or not broken) It shall be understood that the above articles are considered unprocessed or in their original state even if they have undergone the simple process of preparation or preservation for the market, such as freezing, drying, salting, broiling, roasting, smoking or stripping. Furthermore, the above imported articles shall only be released by the Bureau of Customs if the same are accompanied by the following documents: PRODUCT GROUP NAME OF DOCUMENT A. ANIMALS, AND MEAT a. Health Certificate from the CARCASSES OR PARTS Country of Origin THEREOF (Whether fresh, frozen, b. Veterinary Quarantine chilled, salted, dried or boneless), Clearance (VQC) from EXCEPT RACE HORSES, GAME the Bureau of Animal COCKS OR CHICKEN FOR COCK Industry (BAI) FIGHTING, AND PETS c. Import Permit from BAI B. LIVE MARINE FOOD PRODUCTS a. Health Certificate from the OR MEAT/PARTS THEREOF Country of Origin. (Whether fresh, chilled or frozen, dried, b. Import Permit and salted or shelled or filleted), EXCEPT Clearance from the Bureau ORNAMENTAL AND AQUARIUM of Fisheries and Aquatic FISHES Resources C. UNPROCESSED VEGETABLES a. Phytosanitary Certificate PRODUCTS (Whether whole, cut, from the Country of Origin sliced, broken, dried, chilled, frozen, b. Permit to Import as well as shelled, skinned or split) Clearance from the Bureau of Plant Industry D. UNPROCESSED EDIBLE FRUITS a. Phytosanitary Certificate AND NUTS (Whether fresh or dried, from the Country of Origin shelled or peeled), BUT NOT b. Permit to Import as well BOTTLED, POWDERED OR as Clearance from the CANNED Bureau of Plant Industry E. UNPROCESSED CEREALS a. Phytosanitary Certificate from the Country of Origin b. Permit to Import as well as Clearance from the Bureau of Plant Industry F. UNPROCESSED SEEDS, a. Phytosanitary Certificate MISCELLANEOUS GRAINS, from the Country of Origin FRUITS, AND MEDICAL HERBS b. Permit to Import as well as AND PLANTS Clearance from the Bureau of Plant Industry c. Import Permit from National Food Authority (for rice only) d. Fortification requirement on rice effective November 7, 2004 under R.A. 8976 Pending resolution on the taxability of certain imported articles and the issuance of clear policies and procedures on the issuance of certifications from concerned regulatory government agencies, the appropriate ATRIG shall still be secured from the BIR on the following articles until such time that a supplemental Circular expanding the coverage of the above list shall have been issued: 1. Feed and feed ingredients; 2. Fertilizers; 3. Articles subject to excise tax as well as on the raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture thereof; and 4. Other VAT-exempt importation of goods not included in the above list. (SGD) GUILLERMO L. PARAYNO, JR. (SGD) ANTONIO M. BERNARDO Commissioner of Internal Revenue Commissioner of Customs" All revenue officials concerned are requested to give this Circular as wide a publicity as possible. (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue