RULE 3.5.7: OBLIGATIONS OF COMMERCIALIZATION COMPANIES OF VEHICLES

For the purposes of the provisions of Article 8 of the Decree of Used Vehicle, merchants in the vehicle industry who carry out the definitive importation of vehicles in accordance with the provisions of rules 3.5.4. (RGCE 2020: Regla 3.5.4), 3.5.5. (RGCE 2020: Regla 3.5.5) and 3.5.6. (RGCE 2020: Regla 3.5.6), must comply with the obligation to present the information of the imports that they carry out under the reference Decree, providing it in the terms indicated below:

I. Submit to the Deconcentrated Administration of Foreign Trade Audit (Administración Desconcentrada de Auditoría de Comercio Exterior) that corresponds to its fiscal address, within the first 10 calendar days of each month, through magnetic means, the price of each unit imported in the immediately preceding month.

II. The file name will be formed by the extension XLS or XLSX, by the letters IMP and by the first three letters of the month and the last two digits of the year being reported.

III. The data will be reported in monthly files, in the first line of which the Federal Taxpayer Registration (Registro Federal de Contribuyentes) will be noted in the first position, and from the second line onwards the records will be composed of 22 fields separated from each other by at least one blank space, where the first field corresponds to the VIN or serial number to positions17, the second, of the model year to 4 positions, the third, of the number of cylinders, the fourth, of the number of doors, the fifth, of the declared customs value expressed in dollars, the sixth, of the amount of tariff paid, the seventh, of the amount paid for the Customs Processing Law (Derecho de Trámite Aduanero), the eighth, of the amount paid for the Value-Added Tax (Impuesto al Valor Agregado) derived from the import, the ninth, of the sale value without the Value-Added Tax (Impuesto al Valor Agregado), the tenth, of the make and model, the eleventh, of the number of customs declaration (pedimento), the twelfth, of the form of payment, the thirteenth, if any, of the number of license plates in the country of origin, the fourteenth, of the name on the vehicle title deed or the name of the person to whom the property has been assigned, the fifteenth, of the country that issued the property title, the sixteenth, of the state or province of the country that issued the property title, the seventeenth, of the odometer, the eighteenth, of the title number ownership, the nineteenth, of the export document number, the twentieth, of the way to acquire the imported vehicle, the twenty-first, of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) folio for the import service, the twenty-second, of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) folio for the sale and purchase after dispatch of the imported vehicle.

The records should not contain additional information, such as: titles, margins, tables or underlines. The fields will not contain editing characters such as: asterisks, commas, or dollar signs.

The amounts corresponding to the fifth to ninth fields must be expressed in numbers and without fractions of peso or dollar, as appropriate. When the imported vehicle is not sold in the month in which it is imported, a zero will be left in the ninth field. In the month in which the aforementioned vehicle is sold, the complete information corresponding to said unit must be provided again.

When no vehicle is imported or disposed of in a month, the corresponding file will only carry the Federal Taxpayer Registration (Registro Federal de Contribuyentes) in the first position in the first line, and no record or characters of any kind from the second line onwards will be noted.

When in the corresponding fiscal year, taxpayers do not provide the information referred to in this rule, provide it in a different way or do so outside the established period, on 2 occasions, the Service Tax Administration (Servicio de Administración Tributaria) will initiate the suspension procedure of the Register of Importers and, where appropriate, in the Register of Importers of Specific Sectors, in accordance with the provisions of article 9 of the Decree of used vehicles.

Decree of Used Vehicles 8, 9, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 3.5.4. (RGCE 2020: Regla 3.5.4), 3.5.5. (RGCE 2020: Regla 3.5.5), 3.5.6. (RGCE 2020: Regla 3.5.6), Annex 22 (RGCE 2020: Anexo 22)