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The Bureau of Customs has released its guidelines for its recently-launched Electronic Certificate of Payment System for vehicle imports
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Customs Memorandum Order No. 03-2026 provides the operational guidelines and procedures on the usage of the new e-CP System
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Actual implementation is still pending with the schedule to be announced by the BOC’s Management Information Systems and Technology Group through another memo
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Under the memo, users of the e-CP System include manufacturers, assemblers, importers, rebuilders, dealers and other entities authorized by the Land Transportation Office to import or sell motor vehicles and components
The Bureau of Customs (BOC) has released the guidelines for its recently-launched Electronic Certificate of Payment (e‑CP) System for vehicle imports.
Customs Memorandum Order (CMO) No. 03-2026 signed on March 12 provides the operational guidelines and procedures on the usage of the new e-CP System for accredited stakeholders and bureau personnel.
BOC on March 9 launched the new e-CP System, a fully computerized, real‑time system that directly links the BOC and the Land Transportation Office (LTO). It replaced the previous e‑CP process that relied on manual validation, limited automation, and fragmented data sharing.
The online application platform facilitates the submission, processing, and transmission of motor vehicle, components, and parts information, together with the corresponding duties and taxes paid, from the BOC to the LTO.
The e-CP System includes consignee details, vehicle registration information, and corresponding part numbers. The system will serve as the front end for BOC, facilitating processing by its personnel and subsequently transferring the information to the LTO.
Under CMO 03-2026, those who can use the e-CP System should accredited stakeholders, which refer to manufacturers, assemblers, importers, rebuilders, dealers and other entities (MAIRDOEs).
MAIRDOEs are authorized by LTO to import or sell motor vehicles and components and must be accredited to register vehicles through LTO’s Land Transportation Management System (LTMS).
Actual implementation of the e-CP System – to be accessible through https://ecp.customs.gov.ph — is still pending, with the schedule to be announced by the BOC’s Management Information Systems and Technology Group (MISTG) through a memo.
Users of the e-CP System can begin the registration process by entering the required details as prompted by the system. The registration will be verified by BOC’s Accounts Management Office for approval or rejection.
Once application is approved, the accredited stakeholder can file for the e-CP within 15 calendar days after final clearance has been given by the concerned BOC Section in case of BOC-Port of Manila (POM) and BOC-Manila International Container Port (MICP), or by the Assessment Division or its equivalent unit, in case of other BOC collection districts.
The following applications for e-CP will not require clearance from the BOC Enforcement and Security Service Motor Vehicle Monitoring and Clearance Office (EMVMCO):
- Members of Association of Vehicle Importers and Distributors (AVID)
- Members of Chamber of Automotive Manufacturers of the Philippines, Inc. (CAMPl)
- Registered entities with the Board of Investments (BOI) of the Department of Trade and Industry, except for importations of completely built units
BOC collection districts should immediately inform the MISTG of the suspension or revocation of membership of any of the AVID or CAMPl members or revocation of accreditation of any registered enterprise with the BOI.
If the application for e-CP is in order, the customs appraiser will create the Order of Payment (OP) in BOC’s ePay Portal System and the applicant accredited stakeholder will be notified of the OP, the amount to be paid and the payment facility to be utilized.
The accredited stakeholder should then open the ePay Portal and have the option to pay the fee online or print the OP and pay to the BOC cashier at the port. Proof of the online payment or the green copy of the BOC official receipt should then be submitted to the chief of the Collection Division.
Once the duties and taxes and e-CP fees are settled, the application will be submitted to the LTO for registration.
The accredited stakeholder may no longer amend or modify any of the data in the e-CP application once submitted in the system.
The customs examiner, after review of the application, has the option to amend the details in the e-CP application or reject the application in its entirety and return the same to the accredited stakeholder for amendment.
Request for amendment of e-CP will require the approval of the district collector.
Until such time the system allows amendment by the district collector and other concerned BOC officers, any amendment to the e-CP application should be made by the customs examiner.
All applications in the e-CP System for motor vehicles tentatively released by the ports or those without any Authority to Release Imported Goods (ATRIG) issued will not be processed by the customs examiner for issuance of e-CP.
The assigned customs examiner is responsible for ensuring that the assessment status of the goods declaration for the motor vehicle for which the e-CP is being applied is final, and that it is not subject of any dispute settlement in any of BOC’s collection districts/ports, or that the needed ATRIG has been submitted.
Motor vehicles of RBEs, whether subject of transit procedures or directly discharged in the free zones, will be required to file a formal goods declaration for consumption.—Roumina Pablo
