Law Summary
Required Documentation for Initial Registration
- Original Certificate of Registration from country of origin for used vehicles, or commercial invoice for new vehicles.
- Bill of Lading.
- Clearance from the Philippine National Police-Technical Management Group (PNP-TMG) pursuant to RA 6539.
- Compulsory Third Party (TPL) Insurance Certificate of Cover in accordance with PD 612 as amended.
- Primary document from LTO Registration Section.
- Motor Vehicle Inspection Report.
- CEZA Import Permit.
- Bureau of Customs (BOC) Certificate of Payment or Certificate of Clearance.
- BOC Informal Entry.
- BOC Official Receipt for payment of fees.
- Renewal is subject to prior approval based on CEZA's list of accredited persons/entities maintaining eligibility.
Mandatory Inspection
- Physical and mechanical inspection of tax exempt vehicles is required to ensure compliance with safety standards and verification of vehicle identification.
Issuance of Primary Document
- Primary document issued by LTO Registration Section, East Avenue, Quezon City, replacing the Certificate of Confirmation.
- Issuance contingent upon submission of CEZA Import Permit, BOC certificates and receipts, and Informal Entry.
Registration and Operational Limitations
- Vehicles under this category do not receive a Certificate of Registration; the official receipt of payment (Motor Vehicle Registration Receipt - MVRR) serves as proof of registration.
- MVRR records are stamped indicating tax-exempt status under R.A. 7922 but subject to taxes upon transfer.
- Vehicles must be visibly marked on both front doors denoting tax exempt status and exclusive ownership.
- Operation outside CEZA requires obtaining a written travel permit from CEZA/LTO detailing period, destinations, drivers, passengers, and cargo.
- Unauthorized operation outside CEZA results in apprehension and impoundment.
- Release conditions include full payment of customs duties and taxes or approval by authorized CEZA officials.
Fees
- Regular registration fees and charges applicable as prescribed under LTO regulations for vehicles under this Circular.
Reporting Requirements
- Monthly submission of reports on tax exempt vehicle registrations to LTO Central Office.
- Reports accompanied by machine copies of all supporting documentation and issued MVRRs.
Supersession Clause
- Conflicting previous orders, circulars, and memoranda are superseded or amended as to vehicles covered by this Circular.
Effectivity
- The Circular takes effect immediately upon issuance on June 6, 2003, endorsed by Assistant Secretary Roberto T. Lastimoso.