Article 106
IV. For the period that your condition of stay lasts, including your renewals, under the terms and conditions established by the Tax Administration Service by means of rules, in the following cases:
(a) Vehicles owned by foreigners who enter the country, on the condition of a stay as a visitor and a temporary resident, provided that it is a single vehicle.
Vehicles may be driven on national territory by the importer, his spouse, his ancestors, descendants or siblings, even if they are not foreigners, by a foreign national who has any of the conditions of stay referred to in this subparagraph, or by a national, provided that in the latter case, any of the persons authorized to drive the vehicle travel on board the latter and may make multiple entrances and exits.
The vehicles referred to in this subparagraph shall comply with the requirements set out in the Regalements.