The Secretariat of Industry and Commerce issued Resolution /2025, which modifies the regime applicable to the importation of used vehicles with special usage characteristics. These are units specially built or transformed to perform specific functions beyond the transportation of persons or goods.
The regulation aligns with Decree /2025, which redefined the scope of goods covered by this exception to the general prohibition on nationalizing used vehicles. From now on, vehicles included in this segment will be subject to the provisions of Resolution /94, which regulates the general import regime for used goods.
Regulatory unification and simplification
The measure updates the list of tariff positions authorized for entry into the country under this exception. Indeed, Annex I of the new resolution details the scope of covered goods, including:
Interested parties must submit the application for definitive import for consumption to the competent authority, accompanied by technical documentation certifying the special nature of the vehicle.
Key aspects of the decision
The definition of “motor vehicles with special usage characteristics” remains unchanged: these are units specially built or transformed and equipped with devices or apparatus that make them suitable for functions other than strictly transportation.
Operationally, the regulation means that those interested in nationalizing such units must process their import under the same procedure as other used goods, including the involvement of the technical departments of Industry and Commerce.
Scope and control
The scope of eligible goods remains limited, with precise technical specifications for each tariff position, to prevent the exception from being used for the entry of conventional used vehicles.
Oversight of compliance with these requirements falls to the Undersecretariat of Productive Management of the Ministry of Economy and the customs service, which must verify that the units meet the established conditions.
