| |
| DOF: 31/12/2008 |
Resolución que modifica a la diversa que establece el mecanismo para garantizar el pago de contribuciones en mercancías sujetas a precios estimados por la Secretaría de Hacienda y Crédito Público Resolución que modifica a la diversa que establece el mecanismo para garantizar el pago de contribuciones en mercancías sujetas a precios estimados por la Secretaría de Hacienda y Crédito Público. Al margen un sello con el Escudo Nacional, que dice: Estados Unidos Mexicanos.- Secretaría de Hacienda y Crédito Público. Con fundamento en los artículos 16 y 31, fracción XXV de la Ley Orgánica de la Administración Pública Federal; 144, fracción XIII de la Ley Aduanera, y 1o., 4o. y 6o. fracción XXXIV del Reglamento Interior de la Secretaría de Hacienda y Crédito Público, esta Secretaría resuelve expedir la siguiente: RESOLUCION QUE MODIFICA A LA DIVERSA QUE ESTABLECE EL MECANISMO PARA GARANTIZAR
EL PAGO DE CONTRIBUCIONES EN MERCANCIAS SUJETAS A PRECIOS ESTIMADOS POR LA
SECRETARIA DE HACIENDA Y CREDITO PUBLICO
Artículo Primero. Se REFORMA el artículo cuarto y se DEROGA el artículo décimo, de la Resolución que establece el Mecanismo para garantizar el pago de contribuciones en mercancías sujetas a precios estimados por la Secretaría de Hacienda y Crédito Público, publicada en el Diario Oficial de la Federación el 28 de febrero de 1994 y sus posteriores modificaciones, para quedar de la siguiente forma: "CUARTO. Los importadores podrán solicitar la cancelación de la garantía otorgada en los términos de los artículos 86-A de la Ley Aduanera y segundo de la presente Resolución, presentando ante la institución de crédito o casa de bolsa emisora de la constancia de depósito o garantía correspondiente, copia del pedimento de importación y el ejemplar de dicha constancia destinada al importador, siempre que la autoridad aduanera no haya avisado a la institución de crédito o casa de bolsa de que se trate el inicio del ejercicio de sus facultades de comprobación. DECIMO. Se deroga." Artículo Segundo.- Se REFORMA el Anexo 2 de la Resolución que establece el mecanismo para garantizar el pago de contribuciones en mercancías sujetas a precios estimados por la Secretaría de Hacienda y Crédito Público, publicado en el Diario Oficial de la Federación el 14 de febrero de 2005 y sus posteriores modificaciones. DISPOSICION TRANSITORIA
UNICA. La presente Resolución entrará en vigor el 1o. de enero de 2009. Atentamente México, D.F., a 26 de diciembre de 2008.- En ausencia del C. Secretario de Hacienda y Crédito Público y del C. Subsecretario del Ramo, y con fundamento en el artículo 105 del Reglamento Interior de la Secretaría de Hacienda y Crédito Público: el Subsecretario de Ingresos, José Antonio Meade Kuribreña.- Rúbrica. Anexo 2 de la Resolución que establece el mecanismo para garantizar el pago de contribuciones en mercancías sujetas a precios estimados por la Secretaría de Hacienda y
Crédito Público
Precios estimados aplicables a la importación de vehículos usados por año modelo
| FRACCION
ARANCELARIA
| DESCRIPCION
| UNIDAD COMERCIAL
| PRECIO ESTIMADO EN DOLARES DE E.U.A. POR UNIDAD COMERCIAL Y POR ANTIGÜEDAD DEL AÑO MODELO
| | | 11 AÑOS O MAS
| 10 AÑOS
| 9 AÑOS
| 8 AÑOS
| 7 AÑOS
| 6 AÑOS
| 5 AÑOS
| | | 8701.20.02
| Tractores de carretera para semirremolques
| | | | | | | | | | | | | |
|
|
|
|
|
|
| | | | FREIGHTLINER | |
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | ARGOSY 63-110" BBC ALUMINUM TILT CAB | Pza
|
|
| 16,638
| 22,300
| 25,456
| 33,431
| 39,238
| | | | | |
|
|
|
|
|
|
| | | | CENTURY CLASS 112" BBC ALUMINUM CAB | Pza
| 8,850
| 11,550
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | CENTURY CLASS 120" BBC ALUMINUM CAB | Pza
| 13,800
| 16,850
| 19,200
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | CENTURY CLASS S/T 112" BBC ALUMINUM CAB | Pza
|
|
| 13,400
| 17,500
| 20,775
| 27,725
| 32,400
| | | | | |
|
|
|
|
|
|
| | | | CENTURY CLASS S/T 120" BBC ALUMINUM CAB | Pza
|
|
|
| 23,075
| 27,350
| 34,275
| 39,550
| | | | | |
|
|
|
|
|
|
| | | | COLUMBIA 112" BBC ALUMINUM CAB | Pza
|
|
|
|
|
| 29,400
| 33,375
| | | | | |
|
|
|
|
|
|
| | | | COLUMBIA 120" BBC ALUMINUM CAB | Pza
|
|
|
| 24,450
| 27,850
| 35,575
| 39,975
| | | | | |
|
|
|
|
|
|
| | | | CONDOR 68" BBC ALUMINUM CAB | Pza
|
|
|
|
| 60,825
| 76,900
| 84,875
| | | | | |
|
|
|
|
|
|
| | | | CORONADO 132" BBC ALUMINUM CAB CORONADO | Pza
|
|
|
|
|
| 55,100
| 64,650
| | | | | |
|
|
|
|
|
|
| | | | FL 112" BBC STEEL CAB | Pza
| 13,125
| 16,025
| 19,375
| 24,875
| 28,750
|
|
| | | | | |
|
|
|
|
|
|
| | | | FL112/BUSINESS CLASS M2 112" BBC STEEL CAB | Pza
|
|
|
|
|
| 42,042
| 47,792
| | | | | |
|
|
|
|
|
|
| | | | FLD 63-110" BBC ALUMINUM TILT CAB | Pza
| 10,367
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | FLD 112" BBC ALUMINUM CAB | Pza
| 8,000
| 10,500
| 13,125
| 16,900
| 20,575
|
|
| | | | | |
|
|
|
|
|
|
| | | | FLD 120"-132" BBC ALUMINUM CAB | Pza
| 16,125
| 19,108
| 22,308
| 27,808
| 30,542
|
|
| | | | | |
|
|
|
|
|
|
| | | | FLD/CLASSIC 120"-132" BBC ALUMINUM CAB | Pza
|
|
|
|
|
| 40,533
| 53,138
| | | | | |
|
|
|
|
|
|
| | | | FLD SEVERE DUTY 112"-120" BBC ALUMINUM CAB | Pza
| 26,463
| 31,150
| 33,675
| 44,888
| 47,300
| 55,825
| 60,225
| | | | | |
|
|
|
|
|
|
| | | | FLL SERIES 62" ALUMINUM TILT CAB | Pza
| 30,875
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | INTERNATIONAL | |
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 2/ 5/7000 SERIES 114-120"BBC STEEL/ALUMINUM CAB | Pza
|
|
|
|
| 46,946
| 55,305
|
| | | | | |
|
|
|
|
|
|
| | | | 2/5000 Series 114-120"BBC Steel/ALUMINUM CAB | Pza
|
|
|
| 42,931
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 5/7000 SERIES 114-120"BBC STEEL/ALUMINUM CAB | Pza
|
|
|
|
|
|
| 61,165
| | | | | |
|
|
|
|
|
|
| | | | 8/9000 SERIES 96"-101"BBC STEEL/ALUMINUM CAB | Pza
| 13,425
| 16,317
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 8/9000 SERIES 96"-112"BBC STEEL/ALUMINUM CAB | Pza
|
|
| 19,342
| 24,000
| 27,531
|
|
| | | | | |
|
|
|
|
|
|
| | | | 85/8600 SERIES 107-113"BBC STEEL CAB | Pza
|
|
|
|
|
| 36,685
| 43,150
| | | | | |
|
|
|
|
|
|
| | | | 2000/5000 Series 114-120"BBC Steel/ALUMINUM CAB | Pza
| 24,800
| 29,600
| 32,200
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 9200-9400 112"-120" BBC ALUMINUM CAB | Pza
| 14,542
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 9200-9900 112"-120" BBC ALUMINUM CAB | Pza
|
| 18,669
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 9200-9900 112"-130" BBC ALUMINUM CAB | Pza
|
|
| 22,625
| 28,213
| 31,831
| 40,819
| 47,050
| | | | | |
|
|
|
|
|
|
| | | | 9800 63"-110" BBC ALUMINUM TILT Cab 9800 63" (Day Cab) | Pza
| 10,135
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 9800 89"-110" BBC ALUMINUM TILT CAB | Pza
|
| 15,219
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | KENWORTH | |
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | C500 123" BBC ALUMINUM CAB | Pza
| 39,650
| 44,625
| 51,475
| 61,150
| 66,125
| 73,075
| 79,475
| | | | | |
|
|
|
|
|
|
| | | | K100 64"-112" BBC ALUMINUM TILT CAB | Pza
| 9,842
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | T600/800/2000/W900 112"-130"BBC AlUMINUM CAB | Pza
| 18,605
| 23,345
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | T600/800/2000/W900 120"-130"BBC ALUMINUM | Pza
|
|
| 26,245
| 31,170
| 36,035
| 45,830
| 54,003
| | | | | |
|
|
|
|
|
|
| | | | T800/CityCab 112" BBC ALUMINUM CAB | Pza
| 14,675
| 19,400
| 21,000
| 24,375
| 29,775
| 39,925
| 48,500
| | | | | |
|
|
|
|
|
|
| | | | WORK CAB 123" BBC ALUMINUM CAB | Pza
|
|
| 35,375
| 44,500
| 51,350
| 61,425
|
| | | | | |
|
|
|
|
|
|
| | | | MACK | |
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | CH/CL SERIES 112"-123" BBC STEEL CAB | Pza
| 15,888
| 19,813
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | CH/CL//CX Series 112"-123" BBC STEEL | Pza
|
|
| 21,383
| 27,200
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | CH/CX Series 112"-123" BBC STEEL CAB | Pza
|
|
|
|
| 29,400
| 37,163
| 42,525
| | | | | |
|
|
|
|
|
|
| | | | CL700 SERIES 123" BBC STEEL CAB | Pza
| 27,100
| 32,750
| 35,850
| 47,388
| 50,225
| 58,700
| 66,475
| | | | | |
|
|
|
|
|
|
| | | | DM/DMM Series 101"-109" BBC STEEL CAB | Pza
| 43,338
| 43,622
| 46,058
| 55,875
| 59,763
| 67,275
| 75,563
| | | | | |
|
|
|
|
|
|
| | | | GRANITE CV500/700 SERIES 108" BBC STEEL CAB | Pza
|
|
|
|
| 50,150
| 58,213
| 64,513
| | | | | |
|
|
|
|
|
|
| | | | LE/MR SERIES 63" BBC STEEL CAB | Pza
| 31,100
| 42,600
| 52,238
| 60,188
| 63,838
| 80,763
| 89,338
| | | | | |
|
|
|
|
|
|
| | | | RB/RD Series 117"-129" BBC STEEL CAB | Pza
| 27,919
| 35,000
| 38,835
| 48,495
| 53,190
| 61,090
| 68,060
| | | | | |
|
|
|
|
|
|
| | | | PETERBILT | |
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 320 58" BBC ALUMINUM CAB | Pza
| 30,050
| 42,275
| 50,225
| 57,650
| 62,100
| 76,950
| 85,425
| | | | | |
|
|
|
|
|
|
| | | | 357 117"-123" BBC ALUMINUM CAB | Pza
| 38,675
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 357 119" BBC ALUMINUM CAB | Pza
|
| 43,525
| 50,275
| 59,850
| 64,725
| 71,450
| 77,850
| | | | | |
|
|
|
|
|
|
| | | | 362 63"-110" BBC ALUMINUM TILT CAB | Pza
| 10,142
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 362 76"/90" BBC ALUMINUM TILT CAB | Pza
|
|
|
|
| 24,838
|
|
| | | | | |
|
|
|
|
|
|
| | | | 362 90" BBC ALUMINUM TILT CAB | Pza
|
|
|
| 22,000
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 362 90"-110" BBC ALUMINUM TILT CAB | Pza
|
| 15,213
| 16,900
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 377/378/379 111"-127" BBC ALUMINUM CAB | Pza
| 19,613
| 22,319
| 23,969
| 29,422
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 378/379/385/387 111"-127" ALUMINUM CAB | Pza
|
|
|
|
| 35,378
| 45,603
| 55,418
| | | | | |
|
|
|
|
|
|
| | | | 385 112" BBC ALUMINUM CAB | Pza
|
| 18,350
| 21,025
| 25,425
| 29,275
| 35,600
| 44,775
| | | | | |
|
|
|
|
|
|
| | | | 385 114" BBC ALUMINUM CAB | Pza
| 14,275
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | STERLING | |
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | A/ST9500 SERIES 113"-122" BBC STEEL ALUMINUM CAB | Pza
|
| 15,713
| 18,213
| 23,208
| 26,292
| 33,100
| 39,513
| | | | | |
|
|
|
|
|
|
| | | | CONDOR 68" BBC ALUMINUM CAB | Pza
|
|
|
|
|
| 76,900
| 84,875
| | | | | |
|
|
|
|
|
|
| | | | LT7/8/9500 SERIES 101"-122"BBC STEEL ALUMINUM CAB | Pza
|
| 27,829
| 31,023
| 41,311
| 44,168
| 51,092
| 55,725
| | | | | |
|
|
|
|
|
|
| | | | VOLVO | |
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | AUTOCAR ACL 64 112" BBC STEEL CAB | Pza
| 36,150
| 41,050
| 43,350
| 55,325
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | VN SERIES 113"-174" BBC STEEL CAB | Pza
| 14,390
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | VN SERIES 113"-189" BBC STEEL CAB | Pza
|
| 17,716
| 20,258
| 26,822
| 29,663
| 37,708
| 46,506
| | | | | |
|
|
|
|
|
|
| | | | UVHD 113.6" BBC STEEL CAB | Pza
|
|
|
|
| 51,550
| 59,925
| 65,200
| | | | | |
|
|
|
|
|
|
| | | | WG64T 112" BBC STEEL CAB | Pza
| 28,075
| 32,350
| 33,075
| 43,825
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | WIA64T 144"-187" BBC ALUMINIUM SLEEPER CAB | Pza
| 14,250
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | XPEDITOR SERIES 81"-90" BBC STEEL CAB | Pza
| 32,025
| 42,525
| 50,600
| 58,325
| 63,038
| 80,575
|
| | | | | |
|
|
|
|
|
|
| | | | WESTERN STAR | |
|
|
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 4800/5800 Series 109" BBC Steel Cab | Pza
| 16,800
| 20,895
| 24,233
| 27,692
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 4900 Series 123"-132" BBC Steel Cab | Pza
|
|
|
|
|
| 50,025
| 57,142
| | | | | |
|
|
|
|
|
|
| | | | 4900/5900 Series 123"-132" BBC Steel Cab | Pza
| 17,950
| 22,858
| 25,985
| 29,950
| 35,275
|
|
| | | | | |
|
|
|
|
|
|
| | | | 6900 Series 132" BBC Steel Cab 6964 Heritage | Pza
|
| 45,275
| 52,950
|
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 6900 Series 136" BBC Steel Cab | Pza
|
|
|
| 62,425
|
|
|
| | | | | |
|
|
|
|
|
|
| | | | 6900 Series 141" BBC Steel Cab | Pza
|
|
|
|
| 67,750
| 76,325
| 82,175
| | | | | |
|
|
|
|
|
|
| | | | OTROS MODELOS Y MARCAS DE VEHICULOS NO LISTADOS EN ESTA FRACCION ARANCELARIA | Pza
| 20,940
| 26,689
| 30,377
| 37,074
| 41,754
| 52,638
| 58,474
| | | | | |
|
|
|
|
|
|
| | | 8703.22.02
| Automóviles de turismo y demás vehículos automóviles concebidos principalmente para el transporte de personas (excepto los de la partida 87.02), incluidos los vehículos del tipo familiar ("break" o "station wagon") y los de carreras. Los demás vehículos con motor de émbolo (pistón) alternativo, de encendido por chispa, de cilindrada superior a 1,000 cm3 pero inferior o igual a 1,500 cm3. | UNIDAD COMERCIAL
| 12 AÑOS O MAS
| 11 AÑOS
| 10 AÑOS
| 9 AÑOS
| 8 AÑOS
| 7 AÑOS
| 6 AÑOS
| 5 AÑOS
| | | | |
|
|
|
|
|
|
|
| | | CHEVROLET | |
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | METRO-3Cyl. | Pza
|
| 2,125
| 2,300
| 2,475
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | METRO-4 Cyl. | Pza
|
| 2,300
| 2,475
| 2,663
| 3,400
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | FORD | |
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | ASPIRE-4 Cyl.- | Pza
|
| 1,871
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | GEO | |
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | METRO-3Cyl. | Pza
| 1,610
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | METRO-4Cyl. | Pza
| 1,894
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | HONDA | |
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | DEL SOL-4Cyl. | Pza
| 4,626
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | INSIGHT-3 Cyl.- | Pza
|
|
|
| 7,075
| 7,600
| 9,025
| 10,525
| 12,625
| | | | |
|
|
|
|
|
|
|
| | | HYUNDAI | |
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | ACCENT-4 Cyl. | Pza
| 1,616
| 1,950
| 2,108
| 2,717
| 2,975
| 3,375
| 4,100
| 5,331
| | | | |
|
|
|
|
|
|
|
| | | KIA | |
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | RIO-4 Cyl. | Pza
|
|
|
|
| 2,950
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | MAZDA | |
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | PROTEGE-4 Cyl. | Pza
| 2,645
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | RX-8-ROTARY | Pza
|
|
|
|
|
|
|
| 13,429
| | | | |
|
|
|
|
|
|
|
| | | MITSUBISHI | |
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | MIRAGE-4 Cyl. | Pza
| 2,233
| 2,681
| 2,963
| 3,319
| 3,800
| 4,300
|
|
| | | | |
|
|
|
|
|
|
|
| | | SCION | |
|
|
|
|
|
|
|
| | | | |
|
|
|
|
|
|
|
| | | XA-4 Cyl. | Pza
|
|
|
|
|
|
|
| 9,675
| | | | |
|
|
|
|
|
|
|
| | | XB-4 Cyl. | Pza
|
|
|
|
|
|
|
| 10,750
| | | | |
|
|
|
|
|
|
|
| | | SUZUKI | |
|
| | | | | |
