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.

Law Summary

Procedures for Processing Certificate of Stock Reported (CSR)

  • Importers/dealers must submit: current LTO Accreditation as MAID, stock report, Certificate of Tax Payment and Clearance from BOC (with supporting documents such as bill of lading, informal entry, packing list, commercial invoice, chassis and engine stencils), and photographs showing both external and internal aspects of the vehicle.
  • CSR issuance is done after verification of CP and related data in the MAIDRS.
  • Stock reporting follows guidelines from Memorandum Circular No. 652-2005.
  • All CP encoding centralized at the Encoding Unit.

Sales Reporting Requirements

  • Sales reporting done at Regional Offices upon presentation of CSR and sales invoice.
  • Sales reporting follows guidelines prescribed in Memorandum Circular No. 652-2005.

Registration of Imported Motor Vehicles

  • Registration venue is the LTO District Office nearest the Bureau of Customs Port of Entry; in the National Capital Region (NCR), only Diliman District Office is authorized.
  • Registration facilities in non-authorized district offices are disabled.
  • Coordination between the District Office and BOC collector to validate authenticity of owner's CP.
  • Evaluators verify CSR against CP data via MAIDRS Facility.
  • Vehicles must pass emission and road worthiness tests pursuant to RA 4136 and RA 8749.
  • Documents required for brand new motor vehicle registration include:
    • Certificate of Stock Reported
    • Clearance and Certificate of Tax Payment from BOC with attachments
    • Verified and encoded original sales invoice
    • PNG-TMG clearance
    • Insurance coverage
    • Motor Vehicle Inspection Report
    • Commercial invoice from country of origin
    • Bill of lading
    • Certificate of Conformity from DENR
    • Sales invoice with sales evaluation from regional office
    • Valid Certificate of Public Convenience for for-hire vehicles
    • MTOP for tricycles
    • Taxpayer's Identification Number (TIN)
  • Documents required for used imported vehicles:
    • Commercial invoice or registration from country of origin
    • BOC CP confirmed by Registration Section
    • Sales invoice with evaluation
    • CSR
    • CCES
    • PNP-TMG clearance
    • MVIR
    • Insurance certificate
    • TIN
  • Documents for imported second-hand vehicles by direct end-user:
    • Official receipt or certificate of registration from origin country
    • BOC CP confirmed
    • Affidavit of first and last importation
    • Bill of lading
    • CCES
    • PNP-TMG clearance
    • MVIR
    • Insurance coverage
    • TIN

Monitoring and Control Measures

  • Maintenance of a separate file/report for registered imported brand new and used vehicles in MVRS/MAIDRS database.
  • The file includes details such as BOC CP Number, BIR Payment Number, owner's name, engine and chassis numbers, plate number, file number, official receipt number, and registration date.

Repeal and Compliance

  • This memorandum circular revokes Memorandum Circular RiB-2008-912.
  • All inconsistent circulars or issuances are repealed.
  • Strict compliance is mandated.
  • Signed by Assistant Secretary Reynaldo I. Berroya on January 25, 2008.

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