The used vehicles shall be certified as roadworthy and emission compliant by the country of origin. The Certificate of Roadworthiness and Emission Compliance shall be in English or shall be accompanied by an English translation, if originally issued in a language other than English, and shall be duly authenticated by the Philippine Embassy or Commercial Attaché in the country of origin.

The major key points which you have to follow are:

• Before shipping your car to the Philippines you have to file an application permit with the RP BIR in Washington DC. The filing fee is $50.00

• The BIR then will assess your vehicle and let you know how much import taxes you have to pay prior to your shipping the car.

• The used motor vehicles must be left-hand drive

• The vehicle classification shall not include luxury vehicles. For purposes of this Executive Order, a luxury vehicle is defines as
• (a) any passenger motor vehicle prices in the local market at P1,300,000.00 or more at the time of acquisition; or
• (b) any passenger motor vehicle with the following engine displacement specifications:
• (i) Car (sedan or hatchback) with an engine displacement exceeding 2200 cc. if gasoline-fed or 3000 cc. if diesel-fed;
• (ii) Passenger van or pick-up with an engine displacement exceeding 2200 cc if gasoline-fed or 3000 cc. if diesel-fed;
• (iii) Passenger wagon with an engine displacement exceeding 1800 cc. if gasoline-fed or 2500 cc. if diesel-fed; and
• (iv) Sport utility vehicle (SUV) with an engine displacement exceeding 2700 cc. if gasoline-fed or 3000 cc. if diesel-fed.

• The ownership and registration of the donated used motor vehicles shall not be disposed of, either by public auction or negotiated sale, within five (5) years from the importation thereof. In case the motor vehicle is sold within the five (5) year period, the purchases or recipients shall be considered the importers thereof, and shall be liable for duties and taxes due thereon.

• The donation shall be accompanied by a Deed of Donation naming the specific local government unit as done.

Taxes and Duties:

• The import taxes were as follows:
• New – 100% duty on the value of your car (If value is $20K then duty is $20k plus other duties such as VAT, gas guzzler tax, etc.
• Less than 2 yrs old – 90% of car valuation ($20K X 90%)
• less than 3 yrs old – 80%
• less than 4 yrs old – 70%
• less than 5 yrs old – 60% and goes on to 10 yrs old or 10% of value when brand new.