Title
Import Motor Vehicle Registration Rules 2007
Law
Lto Memorandum Circular No. Rib-2007-892
Decision Date
Oct 5, 2007
The LTO Memorandum Circular No. RIB-892-07 establishes a One-Stop-Shop for the registration of imported motor vehicles in order to collect taxes and duties, excluding certain vehicles and requiring buyers in good faith to verify the authenticity of necessary documents.

Law Summary

Scope

  • Applies to buyers in good faith of:
    • All imported Complete Built Units (CBUs).
    • CBUs assembled from imported replacement parts identified by engine and/or chassis/Vehicle Identification Number (VIN).
    • All imported motorcycles.

Exclusions

  • Does not apply to:
    • Motor vehicles imported under the government's Motor Vehicle Development Program (MVDP).
    • Motor vehicles imported by diplomatic entities such as embassies and consulates.
    • Trucks and buses with Certificates of Payments (CPs) indicating full payment of duties and taxes by Department of Trade and Industry (DTI) accredited rebuilders.

Definitions

  • Buyer in Good Faith:
    1. A person who is not the importer nor acted as an agent for the importer.
    2. Has verified the genuineness of the BOC Certificate of Payment and the LTO Certificate of Registration at purchase.
    3. Has no personal knowledge of unpaid taxes or deficiencies in importation.

General Procedure

  • Step 1: Submission to the Office of the Assistant Secretary through the Executive Director, including:
    • Letter-request and Affidavit of Undertaking by the applicant.
    • Certificate of Registration (CR) and Latest Official Receipt for registration fees.
    • Physical inspection of the motor vehicle and an approved Motor Vehicle Inspection Report (MVIR).
    • Taxpayer Identification Number (TIN) and engine and chassis number stencils.
    • Output: Endorsement to BOC/PASG for processing.
  • Step 2: Bureau of Customs/Presidential Anti-Smuggling Group (BOC/PASG) actions:
    • Issuance of Official Receipt for paid taxes and duties.
    • Issuance of original Certificate of Payment (CP), forwarded to LTO via official courier.
    • BOC/PASG Clearance.
  • Step 3: LTO Registration Section:
    • Confirmation of Official Receipt and Certification of Stock Reported (CSR).
  • Step 4: LTO District Office:
    • Confirmation of CP.
    • Issuance of Official Receipt for duties.
    • CSR, Police Clearance (PNP TMG Clearance), Certificate of Compliance to Emission Standard (for used vehicles), Smoke Emission Test, and Insurance Certificate of Cover.
    • Inspection for out-of-NCR owners to be done at the nearest district office.

Venue of Registration

  • Initial/original registration restricted to four LTO district offices:
    • Diliman, Quezon City, Pasay City, and Caloocan City.
  • Renewal registration requires notification to the originating district office with copies of amended CP and BOC/PASG clearance.
  • Transfer of ownership handled only at these four district offices with confirmation and document sharing protocols.

Reporting System

  • All registering district offices must submit reports to the LTO Registration Section at the Central Office twice a month.

Penalties

  • Personnel violating provisions of the Memorandum Circular shall be subject to appropriate disciplinary action.

Repealing Clause

  • Prior orders, memoranda, circulars, and regulations inconsistent with this Memorandum Circular are revoked or modified accordingly.

Effectivity

  • The Memorandum Circular takes effect fifteen (15) days after publication on October 5, 2007.

Signed by Assistant Secretary Reynaldo I. Berroya.


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