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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 108: ADMISSION OF PASSENGER VEHICLE

     

    For the purposes of article 61, section III, third paragraph of the Law (LA: Art. 61), the admission of foreign vehicles destined to international services for the transport of people for up to one year within the fringe and border region for multiple entrances and exits (LFD: Art. 8), provided that the following requirements are met:

  • They are residents abroad without permanent establishment in Mexico;

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  • Owners or lessees of the vehicles with which international services are provided for the transport of people;

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  • That the vehicles with which the international services for the transport of people are carried out have the corporate name, acronym or logo of the company that provides said service;

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  • Have obtained authorization from the Secretary of Communications and Transportation (Secretaría de Comunicaciones y Transportes) to enter the country, and

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  • Grant guarantee (RGCE 2022: Regla 4.2.7) in favor of the federal tax authorities, in the manner determined by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules.