LTO Rules on Imported Motor Vehicle Registration

Policy, Purpose, and Scope Coverage

The circular establishes guidelines and procedures for confirmation and registration of imported vehicles.
The circular covers brand new and used imported motor vehicles.
The circular excludes motor vehicles imported pursuant to the Motor Vehicle Development Program (MVDP) of the Government from its covered procedures.
The circular ties the registration process to authenticity and verification through Bureau of Customs (BOC) payment records and LTO systems.

Authorized System: MAIDRS Encoding

An Encoding Unit is created at the Registration Section, Central Office.
The Encoding Unit encodes Certificate of Payment (CP) data through the MAIDRS Facility.
Encoding uses the original CP submitted by the Bureau of Customs as the basis.
The encoded CP data can be viewed at Regional and District Offices through the MAIDRS Facility.
Encoded CP data becomes the basis for issuance of the Certificate of Stock Reported (CSR) in the Registration Section and in all Regional Offices.

Issuance of Certificate of Stock Reported (CSR)

The importer/dealer must submit documents to the Registration Section, Central Office or the Operations Division, Regional Office to obtain CSR processing.
CSR processing requires verification of CP and other pertinent data in MAIDRS.
The CSR system uses encoded CP data as the basis for issuance in central and regional offices.
Stock reporting follows the guidelines in Memorandum Circular No. 652-2005, with the modification that encoding of all CPs is done at the Encoding Unit at the Central Office.

Required Documents: Brand New Imported Vehicles

For registration of a brand new imported motor vehicle, the dealer/buyer must submit the listed documents to the relevant LTO district office.
The required documentation includes Certificate of Stock Reported.
The required documentation includes Clearance and Certificate of Tax Payment from the BOC with attachments.
The required BOC attachments are bill of lading, informal entry, packing list, commercial invoice, chassis and engine stencils.
The required documents include duly verified and encoded/uploaded original sales invoice.
The required documents include PNG-TMG clearance.
The required documents include Insurance of Cover.
The required documents include Motor Vehicle Inspection Report.
The required documents include Commercial invoice of mv issued by the country of origin and Bill of lading.
The required documents include Certificate of Conformity from DENR.
The required documents include Sales invoice of mv with sales evaluation from the regional office.
For for-hire motor vehicles, the required documents include a valid certificate of public convenience duly confirmed by the LTFRB.
For tricycles only, the required documents include a valid Motorized Tricycle Operators Permit (MTOP).
The required documents include the importer’s/buyer’s Taxpayer’s Identification Number (TIN).
The required vehicle photo requirement is stated as picture of the motor vehicle subject of registration showing the external as well as the internal appearance of the motor vehicle (submitted as part of the CSR-related documents).

Required Documents: Used Imported Vehicles

For registration of a used imported motor vehicle, the registration requirements are the listed documents presented to the LTO concerned district office.
The required documents include a Commercial invoice or certificate of registration from the country of origin.
The required documents include a Copy of the BOC CP duly confirmed by the Registration Section.
The required documents include Sales invoice of motor vehicles with sales evaluation from the regional office.
The required documents include the CSR.
The required documents include CCES.
The required documents include PNP-TMG clearance.
The required documents include MVIR.
The required documents include appropriate insurance certificate cover.
The required documents include the registrant’s TIN.

Required Documents: Imported Second Hand Direct End User

Registration of imported second hand by direct end user (first and last importation) requires the listed documents presented to the LTO concerned district office.
The required documents include an OR of CR from country of origin.
The required documents include BOC CP duly confirmed by the Registration Section/Regional Office.
The required documents include an Affidavit of first and last importation.
The required documents include Bill of lading.
The required documents include CCES.
The required documents include PNP-TMG Clearance.
The required documents include MVIR.
The required documents include Appropriate insurance of cover.
The required documents include the end user’s TIN.

Venue, Verification, and Compliance Tests

The venue of registration is at the LTO District Office nearest the BOC Port of Entry.
In the National Capital Region, the authorized registration venue is the Diliman District Office.
The facility for registration of imported brand new and used motor vehicles covered by the circular is disabled in the non-authorized district offices.
The TDO of the district office must coordinate with the BOC collector of the Port of Entry to determine authenticity of the owners copy of the CP.
The evaluator must verify the CSR presented by the registrant against the CP data in the MAIDRS Facility.
Motor vehicles must undergo emission and road worthiness inspection test to comply with RA 4136 and RA 8749.
The registration processing is tied to CSR verification and the MAIDRS CP record.

Sales Reporting and Monitoring Records

Sales reporting for imported vehicles is done at the Regional Offices upon presentation of the CSR and sales invoice.
Sales reporting follows the guidelines in Memorandum Circular No. 652-2005.
For monitoring and control, a separate file/report on registered brand new and imported motor vehicles covered by the circular is maintained in the MVRS/MAIDRS database.
The accessible file/report must include: BOC CP Number, BIR Payment Number, Owners name, Engine Number, Chassis number, Plate Number, File Number, OR number, and Date Registered.

Repeals, Inconsistency Rule, and Effect

The circular revokes Memorandum Circular RiB-2008-912.
All other circulars and issuances inconsistent with LTO Memorandum Circular No. RIB-2008-925 are deemed repealed.
The circular requires strict compliance.