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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 198: REQUIREMENTS FOR ADMISSION FOR TEMPORARILY VEHICLES TO THE REST OF THE COUNTRY

     

    For the purposes of article 62, section II, subsection b), second paragraph of the Law (LA: Art. 62), residents in National Territory who had imported vehicles to the fringe or border region and wishing to admit them temporarily to the rest of the country, must meet the following requirements: (RGCE 2022: Regla 3.4.6)

  • Request a permit for temporary admission of vehicles at border customs in national territory;

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  • Prove that the vehicle is definitively imported to the fringe or border region, by means of the corresponding import customs declaration (pedimento) in the name of the interested party or, where appropriate, by certified copy of the customs declaration (pedimento) in the name of the original importer and the invoice or digital tax receipt that meets the requirements set forth in article 29-A of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 29A), if it is a sale made in national territory.

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    If the sale was made between individuals who are not required to issue an invoice, the respective customs declaration (pedimento) must be displayed in the name of the original importer endorsed in their name or, where appropriate, with continuity in the endorsements that prove that the person who admits the vehicle is the last acquirer. If the acquirer has financing, shall show the customs declaration (pedimento) in the name of the original importer and the letter of credit or invoice letter granted by the company or institution that is financing the purchase;

     

  • Prove that they reside in the fringe or border region; (CFF: Art. 105)

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  • Guarantee to the Service Tax Administration (Servicio de Administración Tributaria) the payment of the tax credits that could be caused by exceeding the authorized deadlines for the return of the vehicle or for the commission of infractions foreseen in the Law in relation to the temporary admission, in the terms and conditions that in its case indicate the Service Tax Administration (Servicio de Administración Tributaria) through Rules;

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  • Cover the amounts determined by the Service Tax Administration (Servicio de Administración Tributaria) for admission procedures, and

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  • To declare under protest of telling the truth, that 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 destiny of the same.

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    To register the return of the temporarily admitted vehicle, and obtain proof of said return, the interested party must present themself with their vehicle at the border customs of the national territory.