REVENUE REGULATIONS NO. 8-2003 issued on February 19, 2003 defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until March 31, 2003, except for the compliance requirements provided in the transitory provisions of the RR. The Regulations shall be applicable to all automobiles completely assembled or imported that are still in the custody of the Bureau of Customs and where import entries thereof have already been filed, or in the place of production, assembly plant or warehouse, as the case may be, as of February 15, 2003.