In detail
The most relevant aspects of the Resolution are highlighted below.
1. Fundamental definitions. The Resolution establishes the following categories:
- Parts, pieces and components: (i) "category 1" for the assembly of vehicles for transporting up to 16 passengers, with a maximum load not exceeding 4.537 tons, according to the applicable tariff code; (ii) "category 2a" for the assembly of vehicles for transporting more than 16 persons, according to the applicable tariff code; and (iii) "category 2b" for the assembly of other vehicles not included in the previous categories, according to the applicable tariff code.
- Categories of vehicles: (i) "category 1 models" are vehicles with the same bodywork and make of origin established by the parent company, and whose parts are of category 1; and (ii) "category 2a or 2b models" are vehicles for transporting merchandise that have the same make of origin, gross vehicle weight, and cabins or bodywork established by the parent company, as well as vehicles for the collective transportation of persons that have the same make of origin and projected transportation capacity established by the parent company, whose parts are of category 2a or 2b.
2. Assembly companies. The Resolution establishes the following obligations for assembly companies:
- Sign an assembly agreement with the MPPIPN.
- Comply with the National Minimum Incorporation Percentages (PMIN)4 in each category of vehicles they produce, without using excess incorporation over the required target level in the previous year, as follows:
| Category/Year |
2025 |
2026 |
2027 |
2028 onwards |
| Category 1 |
30 |
40 |
45 |
50 |
| Category 2a |
30 |
35 |
40 |
50 |
| Category 2b |
30 |
35 |
40 |
50 |
- For new models, compliance with the PMIN may be waived at the start of production for a period of no more than three months.
- Provide maintenance services for the duration of the sales warranty and maintain the supply of spare parts for a minimum period of 10 years from the last year of production or incorporation of the model.
- Submit to the MPPEF (i) a report every six months by category of import and (ii) an annual report by management assistants who specialize in auditing and economic studies.
3. Compensatory measures. The Resolution establishes the following measures for companies that fail to comply with the PMIN:
- A compensation surcharge will be imposed on the category that is not complied with, equal to 1.25 times the difference between the percentage established and the percentage reached, on the import tax established.
- For the second consecutive year of default, the excess rate will be equal to two times the difference.
- For the third consecutive year of noncompliance, the current import tax will be applied on the value of the total cost, insurance and freight (CIF) of the material imported by the company for a period of one year.
- For noncompliance of more than 25% of the PMIN target, a surcharge of 30% of the established import tax will be applied.
4. MEIV qualification requirements.
- Submit a qualification request to the MPPIPN, with the following vehicle information: (i) make, (ii) model, (iii) version, (iv) quantity, (v) gross weight, (vi) net weight, (vii) free on board (FOB) value, (viii) import schedule, (ix) country or countries of origin, (x) import modality and customs of entry, and (xii) MEIV lists.
- Applications shall consist of one original and three copies of the MEIV lists, with the digital copies as specified by the MPPIPN.
The qualification request is required to obtain authorization from the SENIAT under the MEIV. The authorization will be valid for one year and may not be extended.
5. Business reactivation.
- The MPPIPN will evaluate the qualification requests submitted under the Regime for the Reactivation of Companies. It will then issue the Provisional Qualification of MEIV and provide a copy to the SENIAT.
- The MEIV's provisional qualification will be valid for one year, extendable for up to six months. The request for extension must be filed at least 30 continuous days prior to the expiration of the provisional qualification.
6. Sanctions.
- Parts manufacturing companies that are obligated and fail to comply with the PMIN goals will be sanctioned with suspension of recognition as an auto parts supplier for up to one year.
- Assembly companies that fail to comply with the conditions for obtaining qualification and authorization from MEIV will lose the benefit of tariff classification of the goods, so that any imports made will be considered taxed on their own regime.
Click here to read the Spanish version.
1 Joint Resolution No. 013 and No. 001 whereby the Rules for the Operation of the National Automotive Industry are issued; published in Official Gazette No. 43,125 of 12 May 2025.
2 The MEIV replaced the previously known completely knocked down (CKD). The purpose of both, among others, is to reduce the high tariffs on finished vehicles, encourage domestic industry through the production of automotive content (domestic added value or VAN) and increase domestic labor, although the MEIV may subsume the former.
3 To learn about the latest modification to the Customs Tariff Schedule, click here.
4 It can be equaled to what is known as VAN or local content.
