Commodity Details
Chapter | 87.04 | Motor vehicles for the transport of goods. |
Heading | 8704.90 | – Other : |
Subheading | 8704.90.90 | – – Other : |
Level Four | 8704.90.94 | – – – g.v.w. exceeding 20 t but not exceeding 45 t : |
Commodity | 8704.90.94B | – – – – Other components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the Motor Vehicle Development Program with certificate from BOI |
For Imports
Regulating Agencies
- (THIS IS APPLICABLE TO USED MOTOR VEHICLES ONLY) 1-2F UPRC Building, 315 Sen. Gil J. Puyat Avenue, Makati City, Metro Manila
- 72151165 , 84031417
- 88118231
- fteb@dti.gov.ph, fteb_ird@dti.gov.ph
- https://www.dti.gov.ph/about/the-organization/consumer-protection/
- LTO Compound, East Avenue, Quezon City, 1100
- 879219075, 89219069
- None
- lto.cooperations@gmail.com, lto.opscentral.ncr@gmail.com
- http://www.lto.gov.ph
Legal Basis
- Executive Order No. 156 dated December 12, 2002 – Executive Order No. 156 dated December 12, 2002 Providing For A Comprehensive Industrial Policy And Directions For The Motor Vehicle Development Program And Its Implementing Guidelines
- Revenue Memorandum Order (RMO) 14-2014 – Revenue Memorandum Order (RMO) 14-2014 Guidelines and Procedures for the Processing and Issuance of An Electronic Authority To Release Imported Goods (eATRIG) for Excise Tax Purposes
- For New Vehicles: – For New Vehicles:
- For Used Vehicles: – For Used Vehicles:
- R.A. 4136 dated June 20, 1964 – R.A. 4136 dated June 20, 1964 An Act To Compile The Laws Relative To Land Transportation And Traffic Rules, To Create A Land Transportation Commission And For Other Purposes
- Republic Act No. 6539 dated August 26, 1972 – Republic Act No. 6539 dated August 26, 1972An Act Preventing And Penalizing Carnapping
- Republic Act No. 8749 dated June 23, 1999 – Republic Act No. 8749 dated June 23, 1999 An Act Providing For A Comprehensive Air Pollution Control Policy And For Other Purposes
- Republi Act No. 8750 dated August 5, 1999 – Republi Act No. 8750 dated August 5, 1999 An Act Requiring The Mandatory Compliance By Motorists Of Private And Public Vehicles To Use Seat Belt Devices, And requiring Vehicle Manufacturers To Install Seat Belt Devices In All Their Manufactured Vehicles
Permits, Clearances, Certifications
- Certificate of Authority to Import
- Duty of Importers, Distributors and Sellers of Motor Vehicles to Keep Record of Stocks
- Dealer's Report (LTO)
- For New Vehicles:
- For Used Vehicles:
Requirements & Procedures
Documentary Requirements
Fair Trade Enforcement Bureau
Fair Trade Enforcement Bureau (Used Cars)
Importer
- Filipino citizens who have resided abroad for at least one (1) year (accumulated within 3-years of his/her stay abroad immediately preceding the date of filing of the application)
- Immigrants holding 13A or 13G visa only or Oath of Allegiance (dual citizenship)
- A member of special government organization under the Philippine Retirement Authority (PRA)-SRR visa- and Balik-Scientist Program 47A2 visa
Motor Vehicle
- Left hand drive
- Gross vehicle weight not exceeding 3 tons
- Registered under the name of the importer for at least six (6) months prior to the filing of the application
- Covered by a Certificate of Emission Compliance (CEC) issued in the country of origin duly authenticated by the Philippine Embassy/Consulate abroad
For Filipino citizens
- A properly filled-up and notarized application form
- 1 copy of 2x2 photo with signature
- Original or authenticated copy of complete pages of old and new passport
- Original or authenticated copy of car title or registration
- Processing fee of P1,500 for cars and P900 for motorcycles
For aliens (13A, 13G, SRRV and 47A2 visa holders)
- A properly filled-out and notarized application form
- 1 copy of 2x2 picture with signature
- Original or authenticated copy of passport, stamped with a valid 13A or 13G visa or an Oath of Allegiance, or SRRV or 47A2 visa
- Original or authenticated copy of car title or registration
NOTE
- Authentication is required only when original documents are not presented.
- Non-original documents must be authenticated by the Philippine Consulate/Embassy abroad.
- The motor vehicle is subject to taxes and duties.
- Applicant shall be interviewed prior to the release of the motor vehicle (MV) at the port of arrival.
- Application form with affidavit of undertaking.
- Original and photocopy of Proforma Invoice.
- Business Name if Single Proprietorship or SEC if corporation (for new applicants).
- Certificate of Roadworthiness and Emission Compliance (CEC) from country of origin duly authenticated by the Philippine Embassy abroad for none-members of the Apostille Convention or apostillized by the competent authority of Apostille-contracting countries, whichever is applicable (under CAA RA 8749).
- Picture of the motor vehicle.
- Bill of Lading
- Packing List
- Commercial Invoice
- Import Entry and Internal Revenue Declaration
- Chassis No./Vehicle Identification No. (VIN)
- BOC Car Evaluation System – Computation of Duties and Taxes
- Photocopy of Latest Income Tax Return, together with Audited Financial Statements, if applicable
- Joint Undertaking (Importer and Broker)
- Memo of Customs Intelligence and Investigation Service (CIIS)
- Bill of Lading
- Packing List
- Commercial Invoice
- Import Entry and Internal Revenue Declaration
- Updated Importer’s Sworn Statement
- List of Chassis No./Vehicle Identification No. (VIN)
- Client will inquire on how to avail of the No-Dollar Importation program.
- IRD Technical Staff will provide client a detailed explanation of the program, the requirements and the procedures
- Client pays processing fee.
- DTI Cashier will issue order of payment
- DTI Cashier will receive payment and issue OR
- Client submits application form and other documentary requirements.
- IRD Technical Staff evaluates the completeness of the documents submitted
- Senior Trade & Industry Development Specialist (STIDS) prepares evaluation report and recommend the approval/disapproval of the application
- Division Chief/Director approves the issuance of Certificate of Authority to Import (CAI)
- Clerk releases the CAI to the Importer
- Client proceeds with the shipment of the motor vehicle (MV).
- Client comes to the office for an interview (Personal Appearance)
- STIDS confirms with the importer some important information about his/her stay abroad/ ownership of the motor vehicle
- Client request for the release of the motor vehicle from the Bureau of Customs (BOC)
- STIDS/ Division Chief/Director inspects vehicle at BOC
- STIDS/ Division Chief/Director issues release certificate
- Clients payment of taxes and duties and release of the motor vehicle from the BOC premises
- Client request for the LTO endorsement for registration of MV at the Land Transportation Office (LTO).
- STIDS/ Division Chief/Director issue LTO endorsement to the importer
- LTO – Compulsory Registration of Motor Vehicles
- LTO – Serial Number Registration Report
- LTO – Emission Standard
- LTO – Compulsory Registration of Motor Vehicles
- LTO – Serial Number Registration Report
- LTO – Emission Standard
- FTEB – Certificate of Authority to Import
Checklist of Requirements- Completely Built-Up Used Trucks, Buses and Special Purpose Vehicle Importation (CBU) under Executive Order No. 877-A Comprehensive Motor Vehicle Development Program (EO 877-A)
Land Transportation Office
Certificate of Registration
Land Transportation Office
For New Vehicles:
For Used Vehicles:
Procedures
Fair Trade Enforcement Bureau
Used Cars
NTMs
For New Vehicles:
For Used Vehicles:
Import Status
Regulated
For Exports
Regulating Agencies
No Regulating Agencies
Status
NTMs
No Related NTMs
Tariff Schedules
Visit the Philippine Tariff Commission (TC) through its Philippine Tariff Finder (PTF).