Pursuant to Executive Order No. 90, the following regulations are hereby issued to govern the issuance of customs clearance and car stickers for vehicles covered by said order:

SECTION 1.       Assignment of Customs Unit at LTO - For facilitation in the acceptance of the compromise payment and the issuance of the customs clearance, a Customs Unit with sufficient personnel must be detailed at the LTO with the following functions:

1.      Receive referrals by LTO for customs clearance;

2.      Receive payment of the compromise payment described in Section 2;

3.      Transmit to the appropriate customs office the documents covering the motor vehicle including proof of payment of duty and tax (if any) for those not availing of the compromise scheme;

4.      Issue car stickers after clearance shall have been obtained;

5.      Perform such other functions as Commissioner of Customs may prescribe in implementation of the EO.

SECTION 2.       The compromise payment provided for under Section 3 of EO 90 shall be as follows:

A.      FOR CARS: The compromise payment shall be a function of year model and weight classification as follows:

		L	M	H
	1988	P200,000	P225,000	P250,000
	1989	225,000	250,000	275,000
	1990	250,000	275,000	300,000
	1991	275,000	300,000	325,000
	1992	300,000	325,000	350,000

B.      UTILITY VEHICLES: Compromise payment shall be a function of year model and kerbweight as follows;

2000 cc		2501 cc	3001 cc	3501 cc	4001 cc
		2500 cc	3000 cc	3500 cc	4000 cc	4500 cc
1988	P	200,000	P220,000	P240,000	P260,000	P280,000
1989		220,000	240,000	260,000	280,000	300,000
1990		240,000	260,000	280,000	300,000	320,000
1991		260,000	280,000	300,000	320, 000	340,000
1992		280,000	300,000	320,000	340,000	350,000

SECTION 3.       In case the owner of the vehicle or his representative refuses to pay the compromise payment in Section 2 hereof, the Bureau of Customs must determine the actual deficiency in duty and tax and collect the same before issuing the required clearance.  Vehicle owners who will opt to go thru this route shall be disqualified from availing of the compromise payment scheme.

SECTION 4.       Ten working days after the deficiency in duty and tax shall have been determined and no payment has been received, WSD must be issued against the vehicle. The WSD must be accordingly served by Customs with the assistance of the LTO and other concerned agencies.

SECTION 5.       Immunities - Upon full payment of the compromise payment scheme provided for in Sec. 2 hereof or the actual deficiency as determined and implemented in Section 3, a Customs clearance shall be issued and forwarded directly to the LTO with the accompanying car sticker.  The clearance shall absolve the taxpayer from any tax liability under the Tariff and Customs Code and the National Internal Revenue Code arising from his possession of the motor vehicles.

This Order takes effect immediately and all other issuances inconsistent herewith are hereby revoked.

Adopted: 10 June 1993

(Sgd.) ERNEST LEUNG
Acting Secretary