Title
Clearance and Payment for Imported Motor Vehicles
Law
Bc Customs Memorandum Order No. 026-2007
Decision Date
Sep 6, 2007
The amendment mandates that all imported brand new and used motor vehicles must obtain a Certificate of Payment from the port of entry, ensuring proper clearance and valuation checks before registration with the LTO.

Q&A (BC CUSTOMS MEMORANDUM ORDER NO. 026-2007)

The main subject of BC Customs Memorandum Order No. 026-2007 is the amendment to CMO No. 3-2007 regarding the issuance of Certificate of Payment and Clearance for brand new and used motor vehicles imported into the Philippines.

All Certificate of Payment (CP) necessary for registration of imported brand new and used motor vehicles to the LTO must originate from the port concerned.

VRIS-OCOM checks the valuation of motor vehicles and the working documents sent for clearance requirements. It issues the required clearance when necessary and then forwards the documents to the port concerned for issuance of the Certificate of Payment.

The owner or importer is furnished only the official receipt.

The green copy and a certified copy of the official receipt are forwarded to the VRIS-OCOM by the port concerned.

The white copy of the Certificate of Payment is forwarded directly to the VICMU for its further transmittal to the LTO for registration.

Clearance from the Office of the Commissioner is required prior to the release of all imported brand new and used motor vehicles, as set forth by CMO 4-2006.

All other Customs Memorandum Orders, rules, and regulations not in conformity with CMO No. 026-2007 shall be deemed repealed or amended.

The purpose is to ensure efficient and faster transmittal of the Certificate of Payment to VICMU, which will then forward it to the LTO for the registration of the motor vehicles.

The order was signed by Commissioner Napoleon L. Morales and was adopted on September 6, 2007.


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