Joint and several liability for members and shareholders in tax matters

8 February 2024

On January 3rd, 2024, Mexican Official Standard NOM-163-SEMARNAT-SCFI-2023 (“NOM- 163”) related to carbon dioxide (CO2) from motor vehicles exhausts emissions was published in the Federal Official Gazette (“DOF” for its acronym in Spanish).

The NOM-163 establishes the parameters and methodology for the calculation of target and observed corporate average emissions of carbon dioxide emissions, expressed in grams of carbon dioxide per kilometer (g CO2/km) for new motor vehicles with a gross vehicle weight up to 3,857 kilograms.

This regulation will be applicable for:

▪ New motor vehicles with a gross vehicle weight between 400 and 3,857 kilograms, using gasoline, diesel, alternative fuels, or being hybrids, plug-in hybrids, extended- range electric, or fuel cell, with model years before 2028 and marketed within the national territory.

▪ Individuals or legal entities, manufacturers, or importers (“Corporates”) that market new motor vehicles, except when the Corporate sells between 1 and up to 500 units in total per model year.

EXCEPTIONS

Exceptions apply to vehicles with a gross vehicle weight of less than 400 kilograms, used exclusively on delimited paved roads, those employed in agricultural activities, in mountainous or desert terrain, beaches, or railways, as well as specific machinery for construction and mining.

CONTENT OF NOM-163

It is important to note that NOM-163 requires an evaluation of compliance by the Federal Environmental Protection Agency (“PROFEPA” for its acronym in Spanish) upon request of the Corporates, where such Corporates must go to an authorized laboratory to verify the compliance of the vehicles in question with this NOM-163, so that PROFEPA may subsequently issue a NOM Compliance Certificate.

The NOM-163 will become effective 180 calendar days from January 4th of this year, canceling the NOM-163-SEMARNAT-ENER-SCFI-2013, as well as the following instruments:

▪ Notice disclosing the parameters for calculating CO2 emissions in new light motor vehicles with a gross vehicle weight not exceeding 3,857 kilograms, using gasoline or diesel as fuel, with a model year of 2017, published in the DOF on June 24th, 2016.

▪ Notice disclosing the parameters for calculating CO2 emissions in new light motor vehicles with a gross vehicle weight not exceeding 3,857 kilograms, using gasoline or diesel as fuel, with a model year of 2018, published in the DOF on January 23rd, 2018.

In conclusion, NOM-163 contemplates the maximum permissible limits of CO2 emissions in motor vehicles applicable as defined at the

beginning of this legal alert and replaces the previous regulation that provided for this, being the previous NOM-163-SEMARNAT-ENER-SCFI- 2013.

It is essential that the Corporates and those to whom this NOM-163 is applicable, comply with the provisions of the same, obtaining a study by a certified laboratory for this purpose, as well as the corresponding NOM Certificate of Compliance issued by the environmental authority, and thus avoid possible sanctions imposed by the PROFEPA.

In light of the above, in Bravo Abogados we would be happy to answer any question you may have regarding this legal alert.

52-81-24748538
www.j-bravo.com
Blvd. Antonio L. Rodríguez 3000, Colonia Santa María, 5to piso, Interior 501 Torre Albia, C.P. 64650 Mty, N.L., México T.


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