RULE 4.2.10: GENERAL PROCEDURES FOR SHIPPING AGENTS FOR TEMPORARY IMPORTATION (VESSELS)

The shipping agents or shipping companies, national or foreign, may operate temporarily imported vessels under article 106, section V, subsection c) (LA: Art. 106) of the Law, in the following terms:

I. In the case of recreational and sports boats that are tourist boats, yachts or sailboats of more than four and a half meters in length, which are registered in a tourist marina, provided that they comply with the following:

a) That they have permission from the Secretary of Communications and Transportation (Secretaría de Comunicaciones y Transportes), in terms of article 42, section I, section B of the Maritime Navigation and Commerce Law (Ley de Navegación y Comercio Marítimos).

b) That they assume responsibility for solidarity together with the owner of the vessel for compliance with tax obligations.

c) That they enter into a charter contract with the owner of the vessel.

II. In the case of foreign vessels other than tourist boats, yachts or sailboats, provided that they meet the following requirements:

a) That they are vessels engaged in inland navigation or cabotage and have the permission of the Secretary of Communications and Transportation (Secretaría de Comunicaciones y Transportes), when applicable in the terms of articles 40, 41 and 42 of the Maritime Navigation and Commerce Law (Ley de Navegación y Comercio Marítimos).

b) That the shipping agent or shipping company, national or foreign, is the owner of the vessel or, where appropriate, enters into a charter contract with the owner thereof.

c) Likewise, they must comply with the other applicable legal provisions.

The shipping agents or shipping companies that meet the requirements to carry out the commercial exploitation of the vessels, before starting the commercial exploitation activity with respect to the vessel in question, must present a free writing for each vessel before the Decentralized Administration of Fiscal Audit (Administración Desconcentrada de Auditoría Fiscal) that corresponds to their fiscal address, to which they must attach a copy of the Secretary of Communications and Transportation (Secretaría de Comunicaciones y Transportes) permit, if not required, they must state such circumstance and prove it with the corresponding documentation, a copy of the charter contract and a copy of the "Permit for temporary importation of boats", processed in terms of rule 4.2.5. , or the temporary importation request, as appropriate.

In the event that the commercial exploitation of the vessel is stopped, it must give notice by means of a free writing in which such circumstance is manifested, in case of not presenting it, it will be understood that said commercial exploitation continues with respect to the vessel that concerned.

The shipping agent or shipping company, national or foreign, that carries out the commercial exploitation of the vessels, is obliged to withhold the Income Taxes (Impuestos Sobre la Renta) and Value-Added Tax (Impuesto al Valor Agregado) from the owner of the vessel, which may be credited by the shipping agent or shipping company that carries out the commercial exploitation.

Law 106-V (LA: Art. 106), 107 (LA: Art. 107), Federal Fiscal Code (Código Fiscal de la Federación) 26-VIII (CFF: Art. 26), Maritime Navigation and Commerce Law (Ley de Navegación y Comercio Marítimos) 40, 41, 42, Regulation 161 (RLA: Art. 161), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), 4.2.5. (RGCE 2020: Regla 4.2.5), Annex 1 (RGCE 2020: Anexo 1)