Personal presence by the car-owner
of the used motor vehicle is required.
7
IS THERE ANY OTHER RESTRICTION ON
THE MOTOR VEHICLE THAT MAY BE BROUGHT IN?
Yes. Whether brand-new or not, the
motor vehicle should be left-hand drive.
8
IS THE IMPORTED VEHICLE SUBJECT TO
TAXES AND DUTIES?
Yes. Whether brand-new or used,
purchased or donated, the imported vehicle is subject to 40% Customs
duty, 10% VAT and Ad Valorem Tax from 15% to 100% depending on its
piston displacement. Its book value serves as the tax base and not
the purchase price nor the acquisition cost. The book value is sourced
from universally accepted motor vehicle reference books such as the
Red Book, Blue Book, World Book depending on the origin of the imported
vehicle.
9
ARE SPARE PARTS SENT WITH THE MOTOR
VEHICLE ALSO TAXABLE?
Yes. These are taxed separately.
10
HOW CAN WE INQUIRE THE TAXES AND DUTIES
PAYABLE?
By writing and providing information
about the vehicle as to the make, brand, year model, piston displacement,
Vehicle Identification Number (VIN) or chassis number or sending a
copy of the registration to:
Valuation Center & Library
Bureau of Customs
South Harbor, Manila
and
One Stop Processing Center
Motor Vehicle
Manila International
Container Port
North Harbor, Manila
