RULE 4.2.9: TEMPORARY IMPORTATION OF SPECIALLY CONSTRUCTED OR CONVERTED VEHICLES

For the purposes of article 104 (LA: Art. 104) of the Law, people residing abroad or residents in national territory who are up to date with their tax obligations, who must comply with the contract derived from international public bids carried out under the free trade agreements of which the Mexican State is a part of and are in force, they may temporarily import, for the term of the respective contract, specially built or transformed vehicles, equipped with various devices or apparatus that make them suitable to perform functions other than transport of people or merchandise itself and that are included in the tariff fractions with its commercial identification numbers 8705.20.01.00, 8705.20.99.00 and 8705.90.99.00, presenting, prior to the importation of the merchandise, the format called "Authorization for the importation of specially constructed or converted vehicles, equipped with various devices or apparatus to comply with the contract derived from public bidding, (Rule 4.2.9.)" of Annex 1. (RGCE 2020: Anexo 1)

Law 104 (LA: Art. 104), 182-II, III (LA: Art. 182), 183-I, II (LA: Art. 183), Regulation 158 (RLA: Art. 158), Federal Fiscal Code (CFF) 26-VIII (CFF: Art. 26), 105-VI, VIII (CFF: Art. 105), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), Annex 1 (RGCE 2020: Anexo 1)