Commodity

Commodity Details

Chapter 34.03 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals.
Heading 3403.90 – Other :
Subheading 3403.99 – – Other :
Level Four 3403.99.10 – – – In liquid form :
Commodity 3403.99.19 – – – – Other

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, caesar.dulay@bir.gov.ph, ma.rosario.puno@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

No Regulating Agencies

Status

NTMs

No Related NTMs

Tariff Schedules

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

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