RULE 3.5.6: DEFINITIVE IMPORTATION OF VEHICLES TO THE BORDER UNDER THE DECREE OF USED VEHICLE

For the purposes of the provisions of Article 5 of the Decree of Used Vehicle, individuals and legal entities that are residents in the Northern Border Fringe, in the States of Baja California and Baja California Sur, in the partial region of the State of Sonora and in the municipalities of Cananea and Caborca ..in the State of Sonora, owners of used vehicles whose model year is between 5 and 10 years prior to the year in which the import is made and their VIN corresponds to vehicles manufactured or assembled in the United States America, Canada or Mexico, may process their definitive importation under the aforementioned Decree, doing 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 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.

III. In the customs declaration (pedimento), the General Import Tax (Impuesto General de Importación) must be determined and paid with an ad-valorem tariff as follows:

a) 1% of vehicles whose model year is 5 to 9 years prior to the year in which the import is made.

b) 10% of vehicles whose model year is 10 years prior to the year in which the import is made.

IV. 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;

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

d) The document that proves their residence in the Northern Border of the country, in the states of Baja California, Baja California Sur, in the partial region of the State of Sonora, or in the municipalities of Cananea or Caborca, State of Sonora .

For the purposes of this subsection, they may prove their address in said areas, with a copy of their credential to vote with a photograph.

In the case of individuals, who import vehicles under the reference Decree, which are classified according to the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación) in tariff fractions 8704.22.07 or 8704.32.07, in the case of vehicles for the transport of merchandise; or 8702.10.05 or 8702.90.06, in the case of vehicles for the transport of sixteen or more people, they must be registered in the Register of Importers and in the Register of Importers of Specific Sectors.

Law 36 (LA: Art. 36), 36-A (LA: Art. 36A), 59-IV (LA: Art. 59), 96 (LA: Art. 96), 136 (LA: Art. 136), 137 bis 2 (LA: Art. 137 bis 2), Regulation 82 (RLA: Art. 82), Decree of Used Vehicle 5, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 3.5.1.-II , Annex 22