Non Tariff Measures

Permit to Operate as Excise Taxpayer

ATR Reference: Licensing for specified use
UN Code: E112
NTM Type: Licensing for Specified Use

Issuing Agency

Department of Finance
  • BIR National Office Building, BIR Road, Diliman, Quezon City
  • 89817000, 89297676, 89817419, 89817452, 89817478, 89817479
  • None


It is required for the importer to have a permit to operate as an importer for excise tax purposes before applying for the ATRIG

Governing Law: Revenue Memorandum Order No. 35-2002:

Prescribing the Guidelines and Procedures in the Processing and Issuance of Authority To Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes

Applicable Section: Section II (2)