Title
LTO Rules on Imported Motor Vehicle Registration
Law
Lto Memorandum Circular No. Rib-2008-925
Decision Date
Jan 25, 2008
Reynaldo I. Berroya's memorandum circular establishes new guidelines for the registration and processing of imported brand new and used motor vehicles, detailing required documentation and procedures to ensure compliance with tax and regulatory standards.

Questions (Republic Act No. 11394)

It provides guidelines and procedures for the confirmation and registration of brand new and used imported motor vehicles, except those imported under the Government’s Motor Vehicle Development Program (MVDP).

It encodes Certificate of Payment (CP) data through the MAIDRS Facility using the original CP submitted by the Bureau of Customs (BOC) as the basis.

The encoded CP data becomes the basis in issuing the Certificate of Stock Reported (CSR) in the LTO Registration Section and all regional offices.

The importer/dealer submits the required documents to the Registration Section (Central Office) or the Operations Division (Regional Office).

They must submit: (1) CSR; (2) BOC clearance and Certificate of Tax Payment with attachments; (3) duly verified and encoded/uploaded original sales invoice; (4) PNG-TMG clearance; (5) insurance of cover; (6) Motor Vehicle Inspection Report; (7) commercial invoice from country of origin; (8) bill of lading; (9) Certificate of Conformity from DENR; (10) sales invoice with sales evaluation from the regional office; (11) valid certificate of public convenience confirmed by LTFRB for for-hire vehicles; (12) valid MTOP for tricycles only; and (13) TIN.

It is at the LTO District Office nearest the BOC Port of Entry; however, in the National Capital Region, the authorized venue is the Diliman District Office. Non-authorized districts have their registration facility disabled.

The TDO must coordinate with the BOC collector of the Port of Entry to determine the authenticity of the owner’s copy of the CP.

The evaluator must verify the CSR presented by the registrant against the CP data in the MAIDRS Facility.

It must undergo emission and roadworthiness inspection in compliance with RA 4136 and RA 8749.

They must present: (1) commercial invoice or certificate of registration from country of origin; (2) copy of BOC CP duly confirmed by the Registration Section; (3) sales invoice with sales evaluation from the regional office; (4) CSR; (5) CCES; (6) PNP-TMG clearance; (7) MVIR; (8) appropriate insurance certificate cover; and (9) TIN.

They must present: (1) OR of CR from country of origin; (2) BOC CP duly confirmed by the Registration Section/Regional Office; (3) Affidavit of first and last importation; (4) bill of lading; (5) CCES; (6) PNP-TMG clearance; (7) MVIR; (8) appropriate insurance of cover; and (9) TIN.

Sales reporting is done at the Regional Offices upon presentation of the CSR and sales invoice.

No. The circular states that the sales reporting guidelines under Memorandum Circular No. 652-2005 shall still be observed.

Yes. It states the guidelines in stock reporting prescribed in Memorandum Circular No. 652-2005 must still be observed, except that encoding of all CPs is done at the new Encoding Unit at the Central Office.

A separate file/report on registered brand new and imported motor vehicles covered by the circular must be maintained in the MVRS/MAIDRS database, accessible anytime and containing specific fields.

It must include: (1) BOC CP Number; (2) BIR Payment Number; (3) Owner’s name; (4) Engine number; (5) Chassis number; (6) Plate number; (7) File number; (8) OR number; and (9) Date registered.

It revokes Memorandum Circular RIB-2008-912.

All other circulars and issuances inconsistent with RIB-2008-925 are deemed repealed.


Analyze Cases Smarter, Faster
Jur helps you analyze cases smarter to comprehend faster, building context before diving into full texts. AI-powered analysis, always verify critical details.