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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 158: PROCEDURE FOR THE TEMPORARY IMPORT OF VEHICLES

     

    For the purposes of the provisions of article 106, section IV, subsection a) of the Law (LA: Art. 106), the interested parties must carry out the procedure for temporary importation of vehicles (RGCE 2022: Regla 4.2.4) (RGCE 2022: Regla 4.2.7) annexing:

  • The documentation that proves their condition of stay, in accordance with the applicable legislation;

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  • The documentation proving the legal ownership or possession of the vehicle in accordance with the following:

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  • Valid title deed or license plate accrediting them as vehicle owners, issued by the competent authority of the foreign country.

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    The interested party may carry out the corresponding procedure, even if the document proving ownership of it is in the name of their spouse, ascendants or descendants;

     

  • Lease agreement in the name of the importer and the letter from the lessor authorizing the use of the vehicle abroad;

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  • Credit agreement in the name of the importer, or

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  • Document proving the importer's employment relationship with the company that owns the vehicle and the document that proves ownership of the vehicle by the company;

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  • The guarantee determined by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules;

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  • Declaration under protest of telling the truth, in which the interested party undertakes to return the vehicle in question within the authorized period and not to perform acts or omissions that constitute infractions or crimes for the improper use or destination thereof;

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  • Make the corresponding payment for the temporary importation of vehicles, and

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  • Comply with the other requirements established by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules.

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    Only temporary importation of vehicles with a maximum capacity of three and a half tons of weight may be made. (RGCE 2022: Regla 3.2.7) (RGCE 2022: Regla 4.2.7)