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It is not so simple. It depends on the age of the car and what zone he is moving to. The law differs for the Border/Free trade zone than for the rest of the country. For the rest of the country he will need to pay import duties as well as get the car certified. Also it needs to be a model that is allowed into Mexico, since not all the same models are available in Mexico. If it's just for temporary import, you will need to post a bond and export the car within 180 days as well as have Mexican insurance.
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