Local (LA Area) Agentes Aduanales

http://www.sat.gob.mx/aduanas/vehiculos … sados.aspx

"Definitive import of used vehicles

The "Decree that regulates the definitive importation of used vehicles", through which natural and legal persons have the possibility of making the definitive import of used vehicles into national territory, was published in the Official Gazette of the Federation on July 1, 2011 and its amendments on January 31, 2013 and January 30, 2014.

Requirements for import:

Used vehicles whose model year is eight and nine years prior to the year in which the import is carried out, provided that their Vehicle Identification Number (NIV) corresponds to the manufacturing or assembly of the vehicle in Mexico, the United States of America or Canada, and without requiring prior permission from the Ministry of Economy or certificate of origin.

• For these purposes, the year-model is understood as the year of manufacture included in the period between November 1 of one year and October 31 of the following year.


• According to the Tariff of the Law of the General Import and Export Taxes, they are classified as follows:

• Vehicles without restriction or prohibition for their circulation in the country of origin, in accordance with the provisions of regulation 3.5.1. Section II, paragraph f) of the General Rules on Foreign Trade for 2013.


• Individuals may carry out the definitive importation of a used vehicle in each twelve-month period, without requiring their registration in the Importers Registry. When they need to import more than one used vehicle, they must be registered in the RFC and in the Importers Registry.


• The legal entities that are registered in the RFC, may make the final importation of a used vehicle in each twelve-month period, without requiring its registration in the Register of Importers. When they need to import more than one used vehicle in a period of twelve months, they must be registered in the Importers Registry.


• Legal entities and individuals with business activity that are taxed under Title II or Title IV, Chapter II, Section I of the ISR Law, may import the number of used vehicles they require, provided that they are registered in the Register of Importers.

• Natural persons importing vehicles under the Decree of reference, which are classified according to the Tariff of the Law of General Import and Export Taxes in tariff sections 8704.22.07, 8704.23.02 or 8704.32.07. of vehicles for the transport of goods; 8702.10.05 or 8702.90.06, in the case of vehicles for the transport of sixteen or more persons; 8701.20.02, in the case of road tractors, or 8705.40.02, in the case of concrete mixer trucks, it must invariably be registered in the Register of Importers."


• The importation of the vehicles can be done by the customs of the northern border of the country or those of maritime traffic in which the customs agent who carries out the procedure is assigned or authorized. Vehicles must be presented for importation in the area designated by the customs office concerned, circulating on their own impulse, to activate the automated selection mechanism.


• For the purposes of the previous paragraph, the final importation of vehicles process carried out in accordance with rules 3.5.4. and 3.5.5. of the General Rules in Foreign Trade Matters in force, must be made through a customs broker assigned to the customs through which the transaction is processed; in the case of customs agents authorized to act in the Customs of Sonoyta or in the Customs Office of Agua Prieta, they may process the definitive importation of vehicles, provided that their customs office of assignment is the Customs Office of Nogales or the Customs Office of San Luis Río Colorado ; the customs agents authorized to act in the Customs Office of Ciudad Camargo, may process the definitive importation, provided that their customs office of attachment is the Customs Office of Ciudad Miguel Alemán; likewise, the customs agents authorized to act in the San Luis Río Colorado Customs Office may process the definitive importation, provided that their customs office of assignment is the Customs Office of Nogales