Last month, we mentioned filing a letter with Customs asking the proper interpretation of the law surrounding imported vehicles, which is article 106. We received the reply which has been translated and is included here. If you want a copy of the original letter in Spanish, or a copy of the translation, please stop by our offices and we will gladly supply you with one.
This is in response to your document filed at this administrative unit on June 8, 2004, administrative control number 010228, in which you request to be informed of the criterion used and interpretation made by this authority of article 106 of the Customs Law in force pertaining to temporary importation of vehicles by foreigners.
We inform you that on April 28 of this year, by instructions of Lic. Ricardo Koller Revueltas, Foreign Trade and Customs Internal Rules and Regulations Central Administrator, (dependant from the) Juridical General Administration, the Foreign Trade and Customs Rules and Regulations Committee was presented with the issue of whether it is necessary that foreigners who have temporarily imported their vehicles return it when they change their migratory status.
The referred Committee members deemed it is not necessary to return it so long as they have been given one of the migratory status foreseen by article 106, section IV, paragraph a) of the Customs Law; that is, from retiree immigrant (inmigrante rentista) to temporary resident alien (non-inmigrante), except for refugees and political refugees. Therefore, if the vehicle was imported by a foreigner under the “tourist” status and then the foreigner changes to the “visitor” status, the vehicle may remain in national territory since both statuses correspond to temporary resident foreigners. Likewise, if the vehicle was imported by a temporary resident tourist (turista no inmigrante) who later obtains the migratory status of retiree immigrant (inmigrante rentista), the vehicle may remain in Mexico for the term of his/her migratory status.
Signed for the Guadalajara Customs Administrator
(as per provisions of article 10, one before the last paragraph of the Rules and Regulations of the Tax Administration Service) by the Head of the Department: Lic. Adrián Salas Díaz.
This sums up our 3-part Vehicle Importation piece. We sincerely hope it has been informative, and that it has alleviated some concerns.