RULE 3.5.8: REGIME CHANGE OF TEMPORARY VEHICLES

For the purposes of the provisions of article 10 of the Decree of Used Vehicles, individuals who are owners of vehicles referred to in rule 3.5.5. (RGCE 2020: Regla 3.5.5), as well as those of 10 or more years prior to the year in which the importation takes place whose VIN number corresponds to the manufacture or assembly of the vehicle in Mexico, the United States of America or Canada and that in both cases 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 8702.10.05, 8702.90.06, 8703.21.02, 8703.22.02, 8703.23.02, 8703.24.02, 8703.31.02, 8703.32.02, 8703.33.02 or 8703.90. 02, in the case of vehicles for the transport of up to fifteen people, or 8704.21.04 or 8704.31.05, in the case of vehicles for the transport of merchandise, which are in the country in temporary importation on the date of entry into force of the aforementioned Decree, they will be able to process their definitive importation, as long as they are within the period of temporary importation and the following is fulfilled:

I. With the requirements and procedure provided for in rule 3.5.5. (RGCE 2020: Regla 3.5.5)

II. For the purposes of the provisions of subsection c) of section II of rule 3.5.1. (RGCE 2020: Regla 3.5.1), the definitive import customs declaration (pedimento) may be processed before any customs, through customs agent or customs agency, whose affiliated customs or by which the definitive importation of the vehicles is carried out.

In the event that the automated selection mechanism determines customs recognition, the customs agent or customs agency must present the vehicle to customs in order for said recognition to be carried out.

III. The General Import Tax (Impuesto General de Importación) must be determined and paid with updates from the date on which the temporary importation was made and until the date of payment of the definitive import customs declaration (pedimento).

IV. Attach to the definitive import customs declaration (pedimento) the documentation that covers the temporary importation of the vehicle in question in order to proceed with the cancellation of the corresponding temporary importation.

For the purposes of this rule, the provisions of section VII, Section A, of Annex 21 shall not apply. (RGCE 2020: Anexo 21)

Law 36-A (LA: Art. 36A), 93 (LA: Art. 93), Decree of used vehicles 10, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 3.5.1. (RGCE 2020: Regla 3.5.1), 3.5.5. (RGCE 2020: Regla 3.5.5), Annexes 21 (RGCE 2020: Anexo 21) and 22 (RGCE 2020: Anexo 22)