RULE 3.5.4: PREFERENTIAL TARIFF TREATMENT FOR ORIGINATING VEHICLES

For the purposes of the provisions of article 3 of the Decree of Used Vehicles, the definitive import of used vehicles may be carried out requesting preferential tariff treatment of those vehicles that qualify as original in accordance with the free trade agreement of which the Mexican State is part of or commercial agreement in question and that are in force, provided that it is exported directly from the country party to the corresponding treaty or commercial agreement or, where appropriate, the transit provisions are complied with, with or without applicable transshipment, in accordance with the following:

I. Comply with the requirements and procedures set forth in section II of rule 3.5.1. (RGCE 2020: Regla 3.5.1)

II. Process the definitive import customs declaration (pedimento) with the corresponding codes in accordance with the provisions of Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8), of Annex 22 and declare:

a) The characteristics of the vehicle, such as: make, model, year-model, and the VIN; and

b) When in the document that proves the ownership of the vehicle a PO Box is submitted as the supplier's address, this must be indicated in the field of the customs declaration (pedimento) corresponding to supplier / address.

In the customs declaration (pedimento), the General Import Tax (Impuesto General de Importación) must be determined and paid, applying, where appropriate, the preferential tariff rate provided for in commercial agreements or free trade agreements to which the Mexican State is a part of and that are in force, provided that the merchandise qualify as original and that in the terms of article 36-A, section I, subsection d) (LA: Art. 36A) of the Law, the origin of the same is protected by accompanying the valid and current certificate of origin or the proof of origin document duly filled out, as appropriate, that has information directly provided by the vehicle assembly company in question, attaching the certificate or document issued by said company based on which information was obtained regarding the origin of the vehicle.

In case of not having the certificate or document referred to in the previous paragraph, the importer must present a written declaration, under protest of telling the truth, signed by the assembler company, in which it states that the used vehicle that is intended import, was fabricated, manufactured or assembled as an originating good, in accordance with the provisions or rules of origin applicable to the free trade agreements to which the Mexican State is a part of or corresponding Agreements that are in force.

III. A copy of the following documentation must be attached to the customs declaration (pedimento):

a) Title of ownership in the name of the importer or endorsed in favor of the same, with which the ownership of the vehicle is accredited;

b) Decal or digital photograph of the vehicle's VIN; and

c) The Unique Population Registry Code (Clave Única de Registro de Población) of the importer, in the case of individuals.

Law 36-A-I (LA: Art. 36A), 96 (LA: Art. 96), Decree of used vehicles 3, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 3.5.1. (RGCE 2020: Regla 3.5.1), Annex 22 (RGCE 2020: Anexo 22)