You can only buy a TIP in Empalme, NO you cannot cancel it there.... I stopped in and checked once.
If your TIP is expired and not cancelled... you have lost your US$400 deposit, and your car is somewhat orphaned here. You can partially redeem yourself by getting a 'retourno seguero' letter, or safe return that is good for 5 days... it's free. That'll allow you to drive back to Nogales KM 21 and get it off the books.
A lot of folks are forced into this when they convert their residente temporal into residente permanente, but still have a car here, some of which are ineligible for importation.. a tricky situation I am facing.
There is a 'back door' or 'irregular' process where you can renew a residente temporal here in order to keep you and your vehicle legal, although you will still have lost your deposit... check with INM in Melaque about that... they are open till noon or 1pm I think.
Or... you can do what so many do.. drive it around here locally but it will be illegal... not the best of plans but many do it.
Most of the vehicle checking is done up north in Sonora and Sianola. TIP's can only be checked by Federal policia, not your Transito or Policia Municipal cops... they have no power over federal jurisdictional matters of which TIP's encompass. TIP's have to do with National vehicle importation rules, and are not State matters ( as in vehicle licensing or license plates might be) nor are TIP's Municipal matters.
I'm not saying to do the above, but there are not a lot of options here...
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