Commodity

Commodity Details

Chapter 27.12 Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.
Heading 2712.90 – Other :
Commodity 2712.90.10 – – Paraffin wax

For Imports

Regulating Agencies

Department of Finance
  • BIR National Office Building, BIR Road, Diliman, Quezon City
  • 89817000, 89297676, 89817419, 89817452, 89817478, 89817479
  • None
  • contact_us@bir.gov.ph, jethro.sabariaga@bir.gov.ph, dondanon.galera@bir.gov.ph
  • https://www.bir.gov.ph/

Legal Basis

  • 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

Permits, Clearances, Certifications

  • Electronic Authority to Release Imported Goods (E-ATRIG)

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

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

NTMs

  1. BIR – Authority to Release Imported Goods (ATRIG)
  2. BIR – Inspection Requirement

Import Status

Regulated

For Exports

Regulating Agencies

Department of Finance
  • PNPC Complex, Merritt Road, Fort Bonifacio, Taguig, 1631 Metro Manila
  • 88402144 ,88402095
  • 88402187
  • rino.abad@doe.gov.ph

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).

Edit