Scope
- Applies to taxable imported vehicles.
- Excludes vehicles imported under the Car Development Program by manufacturers and assemblers registered with the Board of Investments.
Coverage and Application
- Initially covers completely built-up (CBU) imported motor vehicles, including motorcycles.
- Locally assembled or re-assembled vehicles with imported parts to be covered under a separate order.
- Applications for initial registration for unregistered imported vehicles (outside customs zones) accepted until April 30, 2003.
- Applies initially for vehicles imported from January 1, 2000 to December 31, 2002 for registration renewal.
- Clearance requirement is a one-time process per vehicle.
Clearance Requirement for Registration
- Registration or renewal of imported vehicles prohibited without clearances from Bureau of Customs (BOC) and/or Bureau of Internal Revenue (BIR).
- Clearances certify payment of correct duties, taxes, and fees or settlement pursuant to the order.
Assistance and Implementation Measures
- LTO, BIR, and BOC personnel to assist vehicle owners for smooth payment and clearance processing.
- Establishment of a One-Stop-Shop Clearance Office (OSSCO) at LTO Compound for streamlined service.
- Separate memorandum orders by LTO, BIR, and BOC to enforce these guidelines.
- Disciplinary actions against personnel violating the provisions.
- Creation of an information feedback loop for resolving clearance issuance issues.
Roles and Responsibilities: Land Transportation Office (LTO)
- Provide space and facilities for OSSCO.
- Accept vehicle registration and renewal applications.
- Forward applications and documents to BOC/BIR for verification.
- Proceed with vehicle registration after clearance and compliance with other LTO regulations.
Assignment and Functions of BOC/BIR Personnel at OSSCO
- Dedicated BOC/BIR units under respective Commissioners detailed to OSSCO to facilitate payments and clearances.
Bureau of Customs (BOC)
- Verify LTO applications and supporting documents.
- Receive payment of duties, taxes, and fees.
- Issue Certificate of Payment for vehicles with no prior duties paid.
- Grant BOC clearance and issue car stickers.
Bureau of Internal Revenue (BIR)
- Verify applications and authenticity of documents.
- Issue Certificate of Tax Clearance when applicable.
Repealing Clause
- Revokes or supersedes inconsistent prior orders.
Effectivity
- The Joint Department Order took effect immediately upon issuance on November 26, 2002.