Commodity Details

Chapter 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
Heading 8703.90 – Other :
Subheading 8703.90.10 – – Completely Knocked Down :
Commodity 8703.90.12 – – – All-Terrain Vehicles (ATV)

For Imports

Regulating Agencies

Department of Finance
  • BIR National Office Building, BIR Road, Diliman, Quezon City
  • 89817000, 89297676, 89817419, 89817452, 89817478, 89817479
  • None
Department of Finance

Legal Basis

Permits, Clearances, Certifications

  • Electronic Authority to Release Imported Goods (E-ATRIG)
  • Certificate of Authority to Import
  • For New Vehicles:
  • For Used Vehicles:

Requirements & Procedures

Documentary Requirements

Fair Trade Enforcement Bureau

Fair Trade Enforcement Bureau (Used Cars)


  1. 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)
  2. Immigrants holding 13A or 13G visa only or Oath of Allegiance (dual citizenship)
  3. A member of special government organization under the Philippine Retirement Authority (PRA)-SRR visa- and Balik-Scientist Program 47A2 visa

Motor Vehicle

  1. Left hand drive
  2. Gross vehicle weight not exceeding 3 tons
  3. Registered under the name of the importer for at least six (6) months prior to the filing of the application
  4. 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

  1. A properly filled-up and notarized application form
  2. 1 copy of 2x2 photo with signature
  3. Original or authenticated copy of complete pages of old and new passport
  4. Original or authenticated copy of car title or registration
  5. Processing fee of P1,500 for cars and P900 for motorcycles

For aliens (13A, 13G, SRRV and 47A2 visa holders)

  1. A properly filled-out and notarized application form
  2. 1 copy of 2x2 picture with signature
  3. Original or authenticated copy of passport, stamped with a valid 13A or 13G visa or an Oath of Allegiance, or SRRV or 47A2 visa
  4. Original or authenticated copy of car title or registration


  1. Authentication is required only when original documents are not presented.
  2. Non-original documents must be authenticated by the Philippine Consulate/Embassy abroad.
  3. The motor vehicle is subject to taxes and duties.
  4. Applicant shall be interviewed prior to the release of the motor vehicle (MV) at the port of arrival.

    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)

    1. Application form with affidavit of undertaking.
    2. Original and photocopy of Proforma Invoice.
    3. Business Name if Single Proprietorship or SEC if corporation (for new applicants).
    4. 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).
    5. Picture of the motor vehicle.


    Bureau of Internal Revenue

    1. Importer/Broker will login to and fill up and submit application for ATRIG thru NSW System
    2. Receiving Officer checks the completeness of the basic documentary requirements. If found complete, RO receives the application thru NSW system, assigns Office Control Code and forward documents to concerned Processing Officer. If application is rejected/ hold, importer will be notified thru email that application was rejected or in pending state.
    3. Processing Officer (Revenue Officer) evaluates the submitted documentary requirements to determine whether or not the application requires any of the following:
      1. Conduct of ocular inspection;
      2. Resolution of technical/factual issue (for referral to the Laboratory Unit);
      3. Resolution of legal issues (for referral to the Law Division).
    4. Processing Officer prepares computation in excel format, prepares eATRIG and forward docket to Reviewing Officer.
    5. Reviewing Officer reviews eATRIG. Forward docket to Approving Officer, if found in order. Otherwise, return docket to Processing Officer.
    6. Approving Officer (Approve 1 & 2) reviews and approves eATRIG, if found in order, authorizes the transaction and electronically transmit eATRIG to BOC . Otherwise, return docket to Reviewing Officer

    Fair Trade Enforcement Bureau

    Used Cars

    1. 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
    2. Client pays processing fee.
      • DTI Cashier will issue order of payment
      • DTI Cashier will receive payment and issue OR
    3. 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
    4. Client proceeds with the shipment of the motor vehicle (MV).
    5. 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
    6. 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
    7. Clients payment of taxes and duties and release of the motor vehicle from the BOC premises
    8. 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


    For New Vehicles:

    1. BIR – Authority to Release Imported Goods (ATRIG)

    For Used Vehicles:

    1. BIR – Authority to Release Imported Goods (ATRIG)
    2. FTEB – Certificate of Authority to Import

    Import Status


    For Exports

    Regulating Agencies

    No Regulating Agencies



    No Related NTMs

    Tariff Schedules

    Visit the Philippine Tariff Commission (TC) through its Philippine Tariff Finder (PTF).