A civil servant who owns a national or imported car may export or re-export it without paying tax. Before the Export/Re-export Certificate can be issued, the foreign Mission must return the Number Plate or Courtesy Number Plate, the ID windshield sticker and the Driver Identification Cards. (See "To Return a Number Plate or Courtesy Number Plate" procedures)
The car may be re-exported during the civil servant's posting.
If the reason for the re-export is the end of the civil servant's posting, the car must be re-exported before the owner leaves the country. If this is not done, and taking into consideration whether the car was imported under Art. 14 or 15 of Decree 25/70, the foreign Mission will be obliged to take certain steps, and may even have to take it to the customs duty area, in which case it will be seized by customs within 60 days if it is not loaded onto a ship before then.
All car import or export operations, whether for personal or official use, must be recorded by the Customs Office via SIM (Sistema Informático María), a computer based system. This registration must be carried by a registered customs broker. To perform import/export operations, the Mission also needs to be registered as an Importer/ Exporter in the Registry of the General Customs Office.
1. The foreign Mission must file the application by means of a Note, signed by the Chief of Mission (or legal surrogate). If the car is for private use, this note must also be signed by the civil servant. Every signature must be accompanied by the signatory's full name and position within the Mission.
2. If the reason for the re-export is the end of the civil servant's posting, the Note sent to the Tax Exemption Office to apply for the export must be accompanied by a copy, certified by the Chief of Mission (or legal surrogate), of the note presented to the National Protocol Department informing it of the end of the posting and indicating the date and flight on which he/she is to leave.
3. Please attach Form FDF N° 0016 entitled “Exportación / reexportación del automotor de un Funcionario de la Representación” (Export / re-export of a car belonging to a civil servant from a foreign Mission). This form must contain the data required by the General Customs Office, including: the make, type and model of the car, its year of manufacture, its chassis and engine numbers, its DGA (National Customs Administration) file number, its import tax exemption number, the article of Decree 25/70 by means of which the car is to be exported or of the convention or agreement in the case of international organizations, etc.
4. The foreign Mission must attach the N TRIPLICATE. Please, remember to choose the appropriate option in this form: “Export”, for national cars or “Re-Export” for imported cars.
>> Tax exemption forms
5. For an imported car, please attach a NON-CERTIFIED COPY of the import tax exemption document.
Form FDF N° 0013 entitled “Devolución de Chapa Patente o Chapa Patente de Cortesía del automotor de un funcionario o de Uso Oficial de la Representación” (Returning the Number Plate or Courtesy Number Plate of the Private Car of a Civil Servant or the Official Car of a Foreign Mission).
- Once the application is approved, this Office will ask the foreign Mission to return the Number Plate, the ID windshield sticker and the Identification Cards of the Drivers. Upon request, this Office may issue a Free Circulation Certificate valid for 10 calendar days, upon presentation of a NON-CERTIFIED COPY of a valid insurance policy.
- This Office will send the Export Tax Exemption document to the General Customs Office and will present a copy of this document to the applicant Mission.
- Once the Export or Re-export has been authorized by the Tax Exemption Office, it must be registered in the María computer system (SIM) of the General Customs Office. This procedure must be carried out by a registered Customs Broker, on behalf of the Mission.