Taxes on imported vehicles: IPRIMA and duty

Vehicles fall under a different and more expensive regime than machinery. The IPRIMA (Specific Tax on First Registration, Decree 10-2012, Book II) taxes the first entry in the Vehicle Tax Registry of vehicles nationalized, assembled or produced in the country, at rates of 5% to 20% by category (a figure from a law-firm note; the exact article remains to be verified against Decree 10-2012). For used vehicles, the tax base is the value on the original invoice from the seller abroad, with tables of taxable values that the tax authority (SAT) updates annually. The import duty (DAI) on vehicles can reach 20% (an exception to the general 15% ceiling), according to Trade.gov; advisers quote ranges of 10-30% of CIF that must be verified line by line.

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.