RULE 3.3.2: DIPLOMATIC FRANCHISES

For the purposes of article 62, section I (LA: Art. 62) of the Law, the Service Tax Administration (Servicio de Administración Tributaria) in accordance with the "Agreement establishing the general provisions for the importation of vehicles in franchise", published in the Official Journal of the Federation (Diario Oficial de la Federación) on August 29, 2007, will authorize prior request of the Secretary of Foreign Relations (Secretaría de Relaciones Exteriores) the definitive importation of the vehicles in franchise, provided that the corresponding procedure file is complied with in the following cases:

A. Vehicle franchise of diplomatic and consular missions, international organizations represented or based in national territory, as well as their foreign personnel.

I. Import of vehicles in diplomatic franchise, owned by diplomatic and consular missions, offices of international organizations represented or based in national territory and their foreign personnel, without payment of taxes, in accordance with procedure file 56 / LA (Customs Law) of the Annex 1-A (RGCE 2020: Anexo 1A).

II. Import, in the corresponding franchise, a vehicle that they acquire in national territory from a company authorized by the Service Tax Administration (Servicio de Administración Tributaria) to dispose of vehicles that are assembled in national territory for export in parts subject to the fiscal deposit regime, in accordance with procedure file 57 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

III. Disposal of vehicles acquired in national territory by diplomatic missions, consular and international organizations, as well as their foreign personnel, in accordance with procedure file 58 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

IV. Alienation of imported vehicles in diplomatic franchise by diplomatic missions, offices of international organizations represented or based in national territory and their foreign personnel, in accordance with procedure file 59 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

V. Transfer of vehicle in diplomatic franchise, by diplomatic missions, consular and international organizations, as well as their foreign personnel, in accordance with procedure file 60 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

VI. Cancellation of diplomatic franchise of vehicles by diplomatic missions, consular and international organizations, as well as their foreign personnel, in accordance with procedure file 61 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

B. Franchise for Mexican Foreign Service personnel or Mexican officials accredited to international organizations in which the Mexican government participates.

I. Definitive import of vehicles in franchise without payment of taxes owned by the personnel of the Mexican Foreign Service, in accordance with procedure file 62 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

II. Import in franchise that corresponds to a vehicle that the Mexican Foreign Service personnel acquires in national territory of a company authorized by the Service Tax Administration (Servicio de Administración Tributaria) to dispose of vehicles that are assembled in national territory for export with parts subject to the fiscal deposit regime, of in accordance with procedure file 63 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

III. Disposal of vehicles imported in franchise by members of the Mexican Foreign Service, in accordance with procedure file 64 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

Vehicles imported under diplomatic franchise may be exported at any time, for which the vehicle must be presented to the customs of departure, together with the original document where the authorization of the diplomatic franchise is recorded.

In the event that the request to carry out the franchise import is not appropriate, the Service Tax Administration (Servicio de Administración Tributaria) will send the resolution to the Secretary of Foreign Relations (Secretaría de Relaciones Exteriores) and the vehicle must be returned abroad. If the temporary import permit is expired, the interested party, through the Secretary of Foreign Relations (Secretaría de Relaciones Exteriores), may process the safe return of its vehicle with the Service Tax Administration (Servicio de Administración Tributaria) in terms of rule 4.2.20. (RGCE 2020: Regla 4.2.20)

Law 62-I (LA: Art. 62), 106-II (LA: Art. 106), Agreement establishing the general provisions for the importation of vehicles in franchise 1, 2-III, 3-I, 4, 6, 12, 13, 16, 20, 23, -I-II , 24, Annex 1, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), 4.2.20. (RGCE 2020: Regla 4.2.20), Annex 1-A (RGCE 2020: Anexo 1A)