Inspection Requirement
| ATR Reference: | 4.2.7.4 Inspection requirement |
| UN Code: | B84 |
| NTM Type: | Inspection Requirement |
Issuing Agency
- BIR National Office Building, BIR Road, Diliman, Quezon City
- 89817000, 89297676, 89817419, 89817452, 89817478, 89817479
- None
- contact_us@bir.gov.ph, caesar.dulay@bir.gov.ph, ma.rosario.puno@bir.gov.ph
- https://www.bir.gov.ph/
Information
Proper coordination with the authorized representatives of the Bureau of Customs shall always be maintained if an ocular inspection is needed in order to verify the actual description of the imported article or to secure a sample thereof for purposes of laboratory analysis.
| 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 (6) |