RULE 3.5.2: DEFINITIVE IMPORTATION OF NEW VEHICLES

Individuals and legal entities, through a customs agent or customs agency, may carry out the definitive importation of new vehicles into national territory, in accordance with the following:

I. That it is new vehicles with a gross vehicle weight not greater than 8,864 kilograms.

II. The requirements and procedures set forth in section I of rule 3.5.1 are met. (RGCE 2020: Regla 3.5.1)

III. The customs agent or customs agency, must declare in the customs declaration (pedimento) the corresponding identifiers according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22, the characteristics of the vehicles, such as: make, model, year-model, the VIN and the mileage indicated by the odometer.

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

a) Copy of the equivalent document issued by the manufacturer or distributor authorized by the manufacturer, in the name of the importer, with which the ownership and value of the vehicles is accredited, which must be transmitted in terms of rule 1.9.18. (RGCE 2020: Regla 1.9.16) and presented in terms of rule 3.1.31. (RGCE 2020: Regla 3.1.31);

b) Copy of the documents that certify compliance with the non-tariff regulations and restrictions applicable to the definitive importation of new vehicles, at the point of entry into national territory;

c) Copy of the document that proves the quota assigned by the Secretary of Economy (Secretaría de Economía), if applicable; and

d) Copy of the valid and current document that certifies that the vehicles qualify as originating in accordance with the free trade agreement or commercial agreement in question and 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, when a preferential tariff rate is applied in accordance with the free trade agreements to which the Mexican State is a part of or trade agreements celebrated by Mexico and that are in force.

In the case of the importation of vehicles carried out by companies of the automotive industry or manufacturing of motor vehicles, it will not be necessary to declare in the customs declaration (pedimento) the mileage indicated by the odometer, in this case, they must declare in the customs declaration (pedimento), the company registry of the automotive terminal assigned by the Secretary of Economy (Secretaría de Economía).

The provisions of this rule will not be applicable to the definitive importation of vehicles extracted from the fiscal deposit regimen of the automotive terminal or manufacturing of motor vehicles to enter the national market.

Law 2-XVIII (LA: Art. 2), 36 (LA: Art. 36), 36-A (LA: Art. 36A), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.9.18. (RGCE 2020: Regla 1.9.16), 3.1.31. (RGCE 2020: Regla 3.1.31), 3.5.1. (RGCE 2020: Regla 3.5.1), Annex 22 (RGCE 2020: Anexo 22)