Commodity

Commodity Details

For Imports

Regulating Agencies

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
• RA 7638 dated December 9, 1992 – RA 7638 dated December 9, 1992 An Act Creating The Department Of Energy Rationalizing The Organization And Functions Of Government Agencies Related To Energy And For Other Purposes

Permits, Clearances, Certifications

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

Energy Resource Development Bureau

1. Registered importers & exporters are required to submit prior notice for every importation and exportation:
2. Written notice addressed to the ERDB prior to actual loading of every importation including details and/or accompanying documents related to the importation:
3. Type and quantity of cargo;
4. Estimated date of loading and arrival;
5. Supplier of Cargo;
6. Estimated FOB price, freight and insurance cost;
7. Vessel particulars;
8. Ports of loading and discharge
9. Documents to be attached to the written request:
10. Proforma Invoice
11. 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

Energy Resource Development Bureau

1. 1.) Applicant submits written request for Corticated of Compliance (COC) for importation purposes and Coal Export Clearance (CEC) for exportation purposes;
2. 2.) Evaluation/processing of application & preparation of Memorandum of Approval and COC/CEC. Note: For CEC- processing requires DOE site verification of coal export shipment at the applicant's place of business/warehouse;
3. 3.) Review/ endorsement for approval of MOA & COC/CEC- Director & Undersecretary;
4. 4.) Recording & Release of MOA and COC/CEC to Applicant/BOC;
5. 5.) DOE follow-up on post-shipment documents submission of import/export.

Note: for COC- post evaluation requires DOE site verification of coal import shipment at the applicant's place of business/warehouse

NTMs

1. ERDB – Importer Registration
2. ERDB – Certificate of Compliance
3. BIR – Authority to Release Imported Goods (ATRIG)
4. BIR – Inspection Requirement

Import Status

Regulated

For Exports

Regulating Agencies

Status

The export of this commodity is currently regulated. Please contact the regulating agency above for export requirements and procedures.

NTMs

1. ERDB – Coal Trader Accreditation
2. ERDB – Coal Export Permit

Tariff Schedules

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

Edit