Hi, Consult ko lang po how do I calculate the customs tax on an imported car that is more than 10 years old?

-car was imported in 1994
-owner has privilege not to pay customs tax (not been paid as long as the car is registered under his name)

I have been told that customs tax needs to be paid in order to transfer the title of the car to my name since I don't have the same privilege as him. but i have also heard that for imported cars older than 10 years, said tax would no longer be applicable due to depreciation... help please?