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    • Ley Aduanera
    • III CONTRIBUCIONES, CUOTAS COMPENSATORIAS Y DEMÁS REGULACIONES Y RESTRICCIONES NO ARANCELARIAS AL COMERCIO EXTERIOR
    • II AFECTACIÓN DE MERCANCÍAS Y EXENCIONES
    • II EXENCIONES
  • ARTICLE 62: IMPORT OF VEHICLES IN FRANCHISE

     

    In the case of importation of vehicles, notwithstanding the provisions of articles 137 bis 1 to 137 bis 9 (LA: Art. 137 bis 1) (LA: Art. 137 bis 2) (LA: Art. 137 bis 3) (LA: Art. 137 bis 4) (LA: Art. 137 bis 5) (LA: Art. 137 bis 6) (LA: Art. 137 bis 7) (LA: Art. 137 bis 8) (LA: Art. 137 bis 9), the Ministry may:

  • Authorize, in cases where there is reciprocity, the franchise import when they belong (RGCE 2022: Regla 3.3.2):
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  • Foreign governments, with which the Mexican Government has diplomatic relations.
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  • Foreign ambassadors accredited in the country.
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  • Members of foreign diplomatic and consular personnel, who are not nationals. (RGCE 2022: Regla 3.2.6)
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    It may also authorize the importation in franchise to officials and employees of the Mexican foreign service who have remained abroad for at least two continuous years in the performance of official commission, of a vehicle of their property that they have used during their residence abroad, provided that the requirements and conditions set forth by the Ministry are met through rules (RGCE 2022: Regla 3.3.15). The Mexican officials accredited before the international organizations in which the Mexican Government participates are included in the provisions of this assumption.

     

  • Determine, by prior agreement with other competent authorities, through rules issued for that purpose:
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  • The nature, quantity and category of the vehicles that can be imported in franchise, as well as the necessary requirements for their disposal (LA: Art. 63) free of the general import tax when the corresponding deadlines have elapsed.
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  • The requirements for the importation of vehicles in franchise, destined to remain permanently in the fringe or border region. (RGCE 2022: Regla 3.3.15) (RGCE 2022: Regla 3.5.6) (RGCE 2022: Regla 3.5.7) (RGCE 2022: Regla 3.5.11)
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    In the cases referred to in this subsection, the Ministry itself may authorize the temporary internment of the vehicle in question to the rest of the country, for a maximum period of up to 180 calendar days with multiple entries and exits, within a period of twelve months, counted from the first temporary internment (LA: Art. 182) (LA: Art. 183), provided that the requirements established by the regulation are met. (RLA: Art. 198) (RGCE 2022: Regla 3.4.6) Temporarily interned vehicles may not provide freight, passenger or tourism motor transport services and must be driven in national territory by the owner, their spouse, their children, parents or siblings, or by any other person, provided that in the latter case the importer is in the vehicle; When the owner of the vehicle is a legal entity, it must be driven by a person who has an employment relationship with the owner.

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