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ARTICLE 137 BIS 3: TAX TO PAY FOR THE DEFINITIVE IMPORT OF USED VEHICLES |
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| contenido | ARTICLE 137 BIS 3: TAX TO PAY FOR THE DEFINITIVE IMPORT OF USED VEHICLES The import referred to in the previous article --227-Art. 137 bis 2-- may be done by paying only 50% of the General Import Tax (Impuesto General de Importación) corresponding to the vehicles to be imported, according to their tariff classification. The applicable tariff fractions according to the rate of the General Import Tax Law (Ley del Impuesto General de Importación), will be those corresponding to the value of the purchase-sale in US dollars, of used automotive vehicles. Likewise, the importation of used automotive vehicles referred to in the previous articles, is exempted from the prior permit requirement by the Secretary of Economy (Secretaría de Economía).
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