RULE 3.5.13: DEFINITIVE IMPORTATION OF USED VEHICLES IN ACCORDANCE WITH ARTICLE FOUR OF THE "AGREEMENT ESTABLISHING THE PROGRAM FOR LOCAL GOVERNMENTS TO GUARANTEE CONTRIBUTIONS IN THE DEFINITIVE IMPORTATION OF USED MOTOR VEHICLES DESTINED TO REMAIN IN THE NORTHERN BORDER REGION AND FRINGE

For the purposes of Article Four of the "Agreement establishing the Program for Local Governments to Guarantee Contributions in the Definitive Importation of Used Motor Vehicles destined to remain in the Northern Border Region and Fringe", published in the Official Journal of the Federation (Diario Oficial de la Federación) on 11 April 2011, individuals residing in said area indicated in the aforementioned Program, may carry out the definitive importation of a used vehicle, in accordance with the following:

I. Process the definitive import customs declaration (pedimento) with code "A1", "VU" or "VF", as appropriate, in accordance with the provisions of Appendix 2 (RGCE 2020: Apendice 2) of Annex 22, submitting on the field of identifier, the code "VJ" from Appendix 8 (RGCE 2020: Apendice 8) of said Annex 22.

II. The definitive importation of the vehicles may be carried out by the customs located within the circumscription of the federal entity in question, through a customs agent or customs agency, affiliated customs through which the import is intended. In the case of customs agents or customs agencies authorized to act in the Ensenada Customs, they may process the definitive importation of vehicles referred to in this article.

III. The customs declaration (pedimento) may only cover a vehicle and no other merchandise.

IV. The Federal Taxpayer Registration (Registro Federal de Contribuyentes) field of the customs declaration (pedimento) should be left blank when the homoclave is not available and the Unique Population Registry Code (Clave Única de Registro de Población) code of the importer must invariably be submitted in the corresponding field.

V. In the customs declaration (pedimento), the applicable General Import Tax (Impuesto General de Importación) must be determined and paid, in accordance with the Decree of Used Vehicle, the Value-Added Tax (Impuesto al Valor Agregado), the Tax on New Vehicle (Impuesto sobre Automóviles Nuevos) and the Customs Processing Law (Derecho de Trámite Aduanero), in accordance with the applicable legal provisions. When the value declared in the customs declaration (pedimento) is lower than its estimated price in accordance with the "Resolution that establishes the mechanism to guarantee the payment of contributions in merchandise subject to estimated prices by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público)", published on February 28, 1994 and its subsequent modifications, the proof of deposit or guarantee must be attached to the import customs declaration (pedimento), guaranteeing the contributions corresponding to the difference between the declared value and the respective estimated price.

VI. The following documentation must be attached to the customs declaration (pedimento):

a) Copy of the title deed or equivalent document issued by the foreign supplier in the name of the importer or endorsed in their favor or the bill of sale in the name of the importer (Bill of Sale), with which the ownership of the vehicle is accredited.

b) Where appropriate, original proof of deposit in a customs guarantee account issued by the authorized institution of the Financial System.

c) Decal or digital photograph of the VIN.

d) Copy of the official identification or the Unique Population Registry Code (Clave Única de Registro de Población) and the document that proves their address in the Border Region or Fringe of the federative entity in which the import is carried out.

VII. In these cases, the payment of contributions must be made in accordance with the provisions of rule 1.6.2. (RGCE 2020: Regla 1.6.2)

VIII. For the purposes of the Seventh Article, subsection b) of the Reference Agreement, it must be considered that a used vehicle is restricted or prohibited for circulation in the country of origin, when any legend that declares the vehicle is submitted in the title deed under the conditions referred to in section II, subsection f) of rule 3.5.1. (RGCE 2020: Regla 3.5.1)

IX. Activate the automated selection mechanism, if the result is customs recognition, the vehicle must be physically presented to customs.

When, as a result of customs recognition, errors are detected in the VIN declared in the customs declaration (pedimento), the customs agent or customs agency must rectify the corresponding customs declaration (pedimento) before the conclusion of said recognition.

X. Customs agents or customs agencies must take and keep in their files the legible digital decal or photograph of the VIN and confirm that the data on the decal or photograph coincide with those recorded in the documentation that protects the vehicle. Likewise, they must confirm through consultation through the confederations, business chambers and associations that they have the authorization referred to in rule 1.8.1. (RGCE 2020: Regla 1.8.1), that the vehicle is not reported as stolen, damaged, restricted or prohibited for circulation in the country of origin, and must keep a copy of the printing of said document in its files. Likewise, they must provide the importer electronically or in print with the result of the consultation, in which the VIN appears; without it being necessary to attach the print of the same to the customs declaration (pedimento); the authority in the exercise of faculties of verification may require it for its comparison.

The inquiry referred to in the previous paragraph must have at least the following information:

a) Verification of vehicles reported as stolen;

b) Type of property title, through which the provisions of section II, subsection f) of rule 3.5.1 may be confirmed. (RGCE 2020: Regla 3.5.1);

c) Decoding the VIN; and

d) Code and number of the customs declaration (pedimento), as well as the Federal Taxpayer Registration (Registro Federal de Contribuyentes) or Unique Population Registry Code (Clave Única de Registro de Población) of the importer.

Confederations, business chambers and associations that have the authorization referred to in rule 1.8.1. (RGCE 2020: Regla 1.8.1), who provide the inquiry to which this section refers, must make said information available to the Service Tax Administration (Servicio de Administración Tributaria) for remote consultation in real time.

XI. For the purposes of article 146 (LA: Art. 146) of the Law, the legal stay of imported vehicles in a definitive way, will be protected at all times with the definitive import customs declaration (pedimento) that is registered in the Automated Integral Customs System (Sistema Automatizado Aduanero Integral). The certification by customs and the barcode referred to in Appendix 17 (RGCE 2020: Apendice 17) of Annex 22, must be recorded in the copy of the definitive import customs declaration (pedimento) destined for the importer, not being necessary to print the copy intended for the carrier.

The procedure referred to in this provision may be carried out for a period of 180 calendar days, following the date on which the federal entity in question announces in the Official State Gazette and in the Official Journal of the Federation (Diario Oficial de la Federación).

Law 2-XVIII (LA: Art. 2), 146 (LA: Art. 146), Agreement establishing the Program for Local Governments to Guarantee Contributions in the Definitive Import of Used Motor Vehicles destined to remain in the Northern Border Region and Fringe 4, "Resolution that establishes the mechanism to guarantee the payment of contributions in merchandise subject to estimated prices by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público)", General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.6.2. (RGCE 2020: Regla 1.6.2), 1.8.1. (RGCE 2020: Regla 1.8.1), 3.5.1. (RGCE 2020: Regla 3.5.1), Annex 22 (RGCE 2020: Anexo 22)