Commodity

Commodity Details

For Imports

Regulating Agencies

Legal Basis

• DOE Department Circular No. 2006-08-0011 – DOE Department Circular No. 2006-08-0011 Interim Guidelines for the Accreditation of Oil Industry Participants in the Fuel BIOETHANOL Program
• Revenue Memorandum Order (RMO) 14-2014 – Revenue Memorandum Order (RMO) 14-2014 Guidelines and Procedures for the Processing and Issuance of An Electronic Authority To Release Imported Goods (eATRIG) for Excise Tax Purposes
• Department Circular No. 98-03-004 – Department Circular No. 98-03-004 Rules and Regulations Implementing RA 8479 'Downstream Oil Industry Deregulation Act of 1998'
• RA 9367 dated January 12, 2007 – RA 9367 dated January 12, 2007 An Act To Direct The Use OfBiofuels, Establishing For This Purpose The Biofuel Program, Appropriating Funds Therefor, And For Other Purposes

Permits, Clearances, Certifications

• Electronic Authority to Release Imported Goods (E-ATRIG)
• Original copy of Acknowledgement Letter & Certificate of Compliance

Requirements & Procedures

Documentary Requirements

Bureau of Internal Revenue

1. Bill of Lading
2. Packing List
3. Commercial Invoice
4. Import Entry and Internal Revenue Declaration

Listed Importer per Section 5 of IRR of RA 8479 (DC 98-03-004)

1. Written notice addressed to the OIMB prior to actual loading of every importation including details and/or accompanying documents related to the importation:
   1. Type and quantity of cargo;
   2. Estimated date of loading and arrival;
   3. Supplier of Cargo;
   4. Estimated FOB price, freight and insurance cost;
   5. Vessel particulars;
   6. Ports of loading and discharge
2. Documents to be attached to the written notice
   1. Proforma Invoice
   2. Guaranteed specification of the product

Procedures

Bureau of Internal Revenue

1. Importer/Broker will login to www.nsw.gov.ph and fill up and submit application for ATRIG thru NSW System
2. Receiving Officer checks the completeness of the basic documentary requirements. If found complete, RO receives the application thru NSW system, assigns Office Control Code and forward documents to concerned Processing Officer. If application is rejected/ hold, importer will be notified thru email that application was rejected or in pending state.
3. Processing Officer (Revenue Officer) evaluates the submitted documentary requirements to determine whether or not the application requires any of the following:
   1. Conduct of ocular inspection;
   2. Resolution of technical/factual issue (for referral to the Laboratory Unit);
   3. Resolution of legal issues (for referral to the Law Division).
4. Processing Officer prepares computation in excel format, prepares eATRIG and forward docket to Reviewing Officer.
5. Reviewing Officer reviews eATRIG. Forward docket to Approving Officer, if found in order. Otherwise, return docket to Processing Officer.
6. Approving Officer (Approve 1 & 2) reviews and approves eATRIG, if found in order, authorizes the transaction and electronically transmit eATRIG to BOC . Otherwise, return docket to Reviewing Officer

Oil Industry Management Bureau

1. Submission of written notice
2. Evaluation of notice/ preparation of acknowledgment letter
3. Review/ endorsement for approval of acknowledgment letter
4. Approval of Acknowledgment Letter
5. Recording/ transmittal of acknowledgment letter

NTMs

1. OIMB – Notice Prior to Engagement in any Activity or Business in the Downstream Oil Industry
2. OIMB – Tariff duty for imported crude oil and imported refined petroleum products
3. OIMB – Reportorial Requirement after importation of crude oil, petroleum products and petroleum based products
4. BIR – Authority to Release Imported Goods (ATRIG)
5. BIR – Inspection Requirement

Import Status

Regulated

For Exports

Regulating Agencies

Status

NTMs

1. OIMB – Reportorial Requirement for exportation of crude oil, petroleum products and petroleum based products

Tariff Schedules

Visit the Philippine Tariff Commission (TC) through its Philippine Tariff Finder (PTF).

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