Importing of an Automobile into Mexico

Importing of an Automobile into Mexico

By Luis Melgoza

 

The following is a copy of Luis Melgoza online article from the current issue of the PV Mirror (Issue 291), dated 5/31/14.  Since this effects so many of us who´s current immigration status is RESIDENTE PERMANENTE and who own a foreign plated car I´m posting it (in part) in case you might have missed it.

“These are the rules, requisites and procedure to legally permanently import (nationalize) a qualifying used vehicle to Mexico:

 The vehicle must be imported at Mexican Customs in a US/Mexico border crossing point or commercial port (the closest commercial port to PV is Manzanillo), through a pedimento (import petition) made by a Customs Broker who will determine the appropriate tax classification of your vehicle.  The import petition may only include the vehicle to be imported and no other goods.

 Required documents:

 Copies of the following documents must be attached to the import petition:

• Vehicle title in the name of the importer o endorsed in favor of the importer, proving ownership of the vehicle.

 

• Government issued photo-ID of the importer. Any of these documents, as long as they are unexpired, unaltered and not forgeries:

- Mexican voter ID with photograph.

- Mexican License to Practice a Profession (Cédula Profesional).

- Passport.

- Immigration status card with photograph.

- Mexican Military Service ID.

- Naturalization Letter.

- Mexican Consular High Security Card or Digital Certificate. Mexican voter ID with photograph in the name of the importer to prove address, or any of these documents:

- Property tax (predial), power, telephone or water receipts, no older than 3 months.

- Financial institution statement no older than 3 months.

- Lease or sub-lease contract, with the rent receipt for the month of the import petition or the prior month.

- IMSS receipt for employer fees paid the month prior to the petition, or

- Residence certificate issued by the corresponding municipality, no older than 3 months.

 Importer’s CURP (Unique Code of Population Registry), if an individual (all legal residents of Mexico have one, see your Immigration card).

• Rubbing or digital picture of the vehicles VIN.

 Rule 3.5.1. fraction II and rule

3.5.4. 2013 Foreign Commerce

General Rules

 

Taxes

These taxes must be determined and paid prior to filing the petition:

 General Import TAX (IGI), IVA, New Vehicle Tax (ISAN) and Customs Processing Tax (DTA), according to current legal regulations, considering the following:

IGI: 10% ad-valorem added to the vehicle Customs value.

IVA: 16% tax on the Customs value of the vehicle (market value of the vehicle, plus general import tax and all other taxes paid to import it).

 ISAN: Applicable to qualifying used vehicles permanently imported by individuals or businesses. The New Vehicle Tax Law establishes different tax rates depending on the Customs value of the vehicle (see articles 3 and 8 of the Ley Federal del Impuesto Sobre Automóviles Nuevos for additional information and exceptions).

 DTA: 0.008% of the vehicle Customs value or $249.89 MXN, whichever is higher (see Art. 49, fraction III of the current Ley Federal de Derechos for additional information).

Qualifying vehicles

Brand new vehicles of the current or next model years, titled for the first time to the importer and with less than 1,000 kilometers if under 5,000 kgs, or less than 5,000 kms. If over 5,000 but no more than 8,864 kgs. in GVWR.

 8, 9 or over 30 model years old, manufactured or assembled in Mexico, Canada or the United States, without any restrictions to be driven in their country of origin (model years are from November 1 through October 31).

 In all cases, the vehicle must be physically submitted, when the petition is filed by the Customs Broker or the importer, to mechanical and emissions inspections in the Customs office processing the petition.

 Once the vehicle has been imported, the importer must have it licensed in her/his state of residence in Mexico, of course.  PV’s Customs at the airport confirmed today that they do not process permanent importations of vehicles and that all of the above still applies.

 Customs at Guadalajara declined to comment, referring me to the General Customs Administration Legal Department.   The latter reiterated that only Customs offices at US/Mexico border-crossing points and commercial ports have the authority to receive and process permanent or definitive importation petitions for used vehicles, these may only accept them from Customs Brokers authorized for that particular Customs office and the vehicle must be physically inspected at the Customs office where the petition is filed.

 Vehicles imported for use exclusively in the border zone (Baja California, Baja California Sur, and part of Sonora including Caborca and Cananea), with special border-zone plates, under temporary permit to take them to the interior of Mexico, may be permanently imported to the interior at any Customs office in Mexico. These vehicles are already Mexican plated in all cases.  Customs at PV’s airport (in¿ the International arrivals area), Guadalajara, and other inland Customs agencies may only receive Temporary Import Permit (TIP) extension applications and applications for the importation of border-zone Mexican-plated vehicles.”