RULE 4.2.5: TEMPORARY IMPORTATION OF RECREATIONAL AND SPORTS BOATS

For the purposes of articles 106, section V, subsection c) (LA: Art. 106) of the Law and 161 (RLA: Art. 161) of the Regulation, will authorize BANJERCITO to operate the CIITEV Modules, carry out the processing, registration and control of temporary imports of recreational and sports boats, of the type boat, yacht or sailboat, of more than four and a half meters in length including trailers for transport, and receive payment for the temporary importation process.

Foreigners or Mexicans residing in national territory or abroad, may carry out the temporary importation of vessels with the characteristics mentioned in the previous paragraph, through the following procedure:

I. Temporary importation will be carried out through the temporary importation permit for vessels, in printed or digital format, provided that the following requirements are met:

a) Prove their identity with a simple copy of the official identification, in the case of the captain of the vessel, the seaman's book, provided that they are valid and there are no indications of having been altered or falsified.

b) Proof of ownership of the vessel and trailer, having to present a simple copy of any of the documents referred to in article 161, section II (RLA: Art. 161) of the Regulation, which contain the identification data of the vessel (name, brand, year-model, type and serial number).

The charter or lease contract referred to in the article of the Regulation mentioned in the previous paragraph must be accompanied by the owner's letter authorizing the temporary importation into the country of the vessel.

In the event that the temporary importation process of the vessel is carried out by a third person on behalf of the owner, a power of attorney issued by the owner in favor of the person who carries out the process must be presented, attaching a simple copy of their official identification.

c) Cover in favor of BANJERCITO, the payment for the procedure for the temporary importation of vessels.

II. The procedure and payment to obtain the Temporary Import Permit for the corresponding vessel must be carried out in the form of payment provided, depending on the place where said permit is acquired, being in:

a) CIITEV modules located in the customs of entry to national territory, an amount equivalent in national currency to 51 (fifty-one dollars) plus Value-Added Tax (Impuesto al Valor Agregado) must be covered, the payment may be in cash, or with an international credit or debit card.

b) CIITEV modules located in the Consulates of Mexico in the United States of America located in: Chicago, Illinois; Austin, Dallas and Houston, Texas; Los Angeles, San Bernardino and Sacramento, California; Albuquerque, New Mexico; Denver, Colorado and Phoenix, Arizona, an amount equivalent to 51 (fifty-one dollars) plus Value-Added Tax (Impuesto al Valor Agregado) must be covered in national currency, the payment will only be by international credit or debit card.

The interested party may process their permit up to 6 months in advance of the date of entry of the vessel to national territory.

c) Via internet, through the electronic page, www.gob.mx/banjercito; an amount equivalent of 45 (forty-five dollars) plus the Value-Added Tax (Impuesto al Valor Agregado) must be covered in national currency, payment will only be done by international credit or debit card. In this case, the interested party must send BANJERCITO the documentation that covers the requirements established in this rule, in a digital document during the process to obtain the permit. It will be the sole responsibility of the importer, to verify the correct and adequate registration of the requested data and to comply with the requirements and conditions established for the temporary importation of vessels.

The interested party may process their permit within a period of between 10 and 60 days prior to the date of entry of the vessel to national territory.

The BANJERCITO will send the interested party electronic confirmation of the procedure and within a period of no more than 7 days after the confirmation, will send the corresponding temporary import permit for vessels to the address indicated by the interested party.

d) Via mobile application that is downloaded to be installed and executed on devices such as smartphones, tablets, among others, through the website www.gob.mx/banjercito, an amount equivalent to 45 ( forty-five dollars) plus the Value-Added Tax (Impuesto al Valor Agregado), the payment will be only done by international credit or debit card, in the latter case the interested party must send BANJERCITO the documentation that covers the requirements established in this rule in a digital document during the process to obtain of the permit. It will be the sole responsibility of the importer to verify the correct and adequate registration of the requested data and to comply with the requirements and conditions established for the temporary importation of the vessels.

If the request is appropriate, the interested party may process their permit within a period of between 10 and 60 days prior to the date of entry of the vessel to national territory.

The BANJERCITO will send the interested party electronic confirmation of the procedure and will simultaneously send to the email indicated by the interested party the permit for temporary importation of boats in digital document.

III. The term to which the temporary importation of the vessel will be subject will be 10 years and will begin to be calculated from the date of the beginning of the validity of the permit for temporary importation of vessels, being able to make multiple entries and exits with their vessel during the validity of the temporary import permit. In order to register and obtain proof of the definitive return of the vessel, the interested party must present the following to the BANJERCITO staff that operates the CIITEV Modules at the exit customs:

a) When the temporarily imported vessel leaves the country by terrestrial, it must be physically presented, as well as the units registered in the format "List of Vessel Mobile Accessories" issued by the BANJERCITO, the temporary import permit or, in this case, the declaration, under protest of telling the truth, in free format in which the cause for which the permit is not presented is indicated.

b) When the vessel leaves the country by sea, the original and a simple copy of the height clearance stamped by the port authority, the format "List of Mobile Accessories of the Vessel" issued by BANJERCITO, the temporary import permit or declaration, under protest of telling the truth, in free format in which the reason for which the permit is not presented is indicated. Said documents may be sent by certified mail to BANJERCITO or presented directly in the mailboxes located in the CIITEV Modules at the entry customs.

For the purposes of this rule, jet skis, vessels that allow disembarkation on land, their trailer for transportation, motorcycles, tri moto, ATVs or recreational cars, may be considered as mobile accessories of the vessel, provided that they have not been conceived, destined or manufactured to circulate through the general communication routes, as well as a helicopter for private non-profit use without prejudice to compliance with the provisions provided in the Civil Aviation Law (Ley de Aviación Civil); for which the importer must prove their ownership and register in the format "General List of Mobile Accessories of the Temporarily Imported Vessel", issued by BANJERCITO, being mandatory to fill in all the requested data in said format.

When the vessel transports a vehicle, motorcycle or tri moto that has foreign plates to circulate through the general communication routes, the importer must process a temporary import permit for each of the units, in accordance with the BANJERCITO staff provided in rule 4.2.7. (RGCE 2020: Regla 4.2.7)

Interested parties may request a new permit for the temporary importation of vessels, for the same vessel for a period of 10 years, provided that they carry out the temporary import process up to 45 days before the expiration of the current permit, in accordance with the procedure established in the fraction II subsection c) of this rule or in any of the CIITEV Modules, without the presentation of the vessel being required in the latter case.

Those who have vessels imported temporarily in accordance with this rule, may temporarily import merchandise destined for the maintenance and repair of the vessel; To do this, the person who has said merchandise in their custody must submit the form " Registration of temporary importation of merchandise destined for maintenance and repair of temporarily imported vessels" issued by BANJERCITO. Said format must be submitted to the CIITEV Modules located at the customs of entry or via the internet through the website www.gob.mx/banjercito.

The replaced parts or spare parts must be returned, destroyed, or imported definitively before the expiration of the temporary importation period of the vessel. When the replaced parts or spare parts are returned, the aforementioned format must be presented to the customs of departure, which certifies the return of the replaced parts or spare parts. In the event that the destruction of said parts or spare parts is carried out, it will be accredited with the copy of the destruction certificate and when the definitive importation is made, with the respective customs declaration (pedimento).

For the cases established in the previous assumptions, the interested party, when registering the return abroad and the cancellation of the temporary importation permit of the vessel, must present an annex to said permit the formats of "Registration of temporary importation of merchandise destined for maintenance and repair of temporarily imported vessels "that they have filled.

The temporary importation, shipment or return abroad of spare parts, parts and accessories of vessels imported temporarily in accordance with this rule, may be carried out by courier and parcel companies that have the Registry in Business Certification Scheme in accordance with the rule 7.1.5. (RGCE 2020: Regla 7.1.5), in the modality of the Certified Commercial Partner, provided that the latter carry out the dispatch of said merchandise.

In high traffic seasons, the General Customs Administration (Administración General de Aduanas) may authorize the cancellation of the permit, to be carried out in any of the CIITEV Modules located in the Consulates of Mexico, which will be disclosed through the Service Tax Administration (Servicio de Administración Tributaria) Portal, the dates on which it may be carried out the same.

The valid temporary import permits for vessels may be modified by substitution, even when they are in faculties of verification, regarding the vessel's or importer data, by the correct data or the owner who actually carried out the importation, for this purpose the interested party must comply with the BANJERCITO with the following:

I. Present the valid temporary import permit for vessels or, where appropriate, a free letter stating the reason for which the aforementioned permit is not presented.

II. Present the documentation indicated in the second paragraph of section I, of this rule, where the correct data of the vessel or the owner and the processor that actually carried out the import is accredited and with which it proves the ownership of the vessel since the temporary importation took place.

III. Pay the amount equivalent in national currency of 51 (fifty-one dollars) plus Value-Added Tax (Impuesto al Valor Agregado), for the procedure. In these cases, it will be understood that the data of the processor will be those of the captain of the vessel or any person who, on behalf of the importer, carried out the procedure.

The validity of the new permit for temporary importation of vessels issued by BANJERCITO will be for the time remaining from the validity of the previous permit, the latter being canceled on the date on which this procedure is carried out.

In case of being subject to the faculties of verification of the customs authorities, the infraction provided for in article 184, section I (LA: Art. 184) of the Law, consequently, applicable the sanction of Article 185, section I (LA: Art. 185) of the Law, provided that there is no change of owner of the vessel from the date of its entry into national territory, has not been issued the determinative resolution and the following is complied with:

I. Process a new permit for the temporary importation of vessels, when the permit is expired and there is less than 6 months between the conclusion of the temporary import regime and the beginning of the faculties of verification, which will be corroborated by means of a certificate or official letter issued initiation of the corresponding procedure and the respective documentation of the temporary importation, which may be the temporary import permit for vessels, "Temporary import customs declaration (pedimento)" or the format called "Authorization for temporary importation of boats" in the Annex 1 (RGCE 2020: Anexo 1).

II. To process the corresponding permit in the name of the owner of the vessel, when between the beginning of the faculties of verification and the date of entry into the national territory, no more than 6 months have elapsed and the procedure for its temporary importation has not yet been carried out in terms Article 53 of the Regulations of the Port Law (Ley de Puertos); for this, the date of entry into national territory can be verified with the contract for the provision of services submitted into with the navy or with any document in which their entry into the country is revealed.

Law 89 (LA: Art. 89), 106-V (LA: Art. 106), 107 (LA: Art. 107), 184-I (LA: Art. 184), 185-I (LA: Art. 185), Regulation 161-II (RLA: Art. 161), 163 (RLA: Art. 163), Regulation of the Port Law (Ley de Puertos) 53, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1 (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), 4.2.7. (RGCE 2020: Regla 4.2.7), 7.1.5. (RGCE 2020: Regla 7.1.5), Annex 1 (RGCE 2020: Anexo 1)