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Exclusion Of The IGI* On The Import Of Used Cars

Before importing a used car you should take into account that if you declare a value on the import permit or customs declaration known as a “pedimento” that is less than the estimated price you declared with the SAT**, you must guarantee the compensatory fees and taxes corresponding to the difference between the declared value and the estimated price (Article 86-A of the Customs Law) through a security in the form of a customs bond account.

However, there is no obligation to provide the bond for the definitive import of used vehicles intended to remain permanently in the northern border zone of Mexico, in the states of Baja California and Baja California Sur, in the partial region of the state of Sonora and in the municipalities of Cananea and Caborca, state of Sonora, if the supplier (or distributor) based abroad is authorized to electronically transmit information for such vehicles.  To date, only the following companies are so authorized:


Start Date

Copart, Inc.

September 30, 2010

Insurance Auto Auctions, Inc.

March 3, 2011

Pastrana Enterprises, Inc. and/or Garcipas Auto Sales

January 9,  2012

Manheim, Inc.

January 11, 2012

These companies transmit automobile-related information, as well as the respective sale price, data that should be validated in the corresponding import permit or customs declaration  known as the “pedimento de importación “ (Resolution amending the miscellaneous provisions as set forth in the mechanism for ensuring the payment of taxes for those goods subject to prices as estimated by the Ministry of Finance and Public Record [Secretaría de Hacienda y Crédito Público in Spanish] published in the DOF*** on July 20, 2010).

Do not be taken by surprise at the constant abuse by pseudo agents who are registered to electronically transfer information for used vehicles.  Before you use a Customs Agent for an import, declaring values lower than the price estimated by the authority, first verify that the automobile supplier (distributor) is registered on the list published on the www.aduanas.gob.mx page; otherwise, post a security deposit (or bond) for the tax difference pursuant to the terms noted.

Source: http://www.idconline.com.mx


*IGI - Impuesto General de Importación or the General Import Tax

** SAT = Servicio de Administración Tributaria or the Tax Administration Service, similar to the Internal Revenue Service in the United States

*** DOF = Diario Oficial de la Federación or the Official Gazette of the Federation

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