RULE 7.4.7: GUARANTEE OF FIXED ASSETS

In the case of fixed assets destined to the customs regimes indicated in rule 7.4.1, first paragraph (RGCE 2020: Regla 7.4.1), taxpayers may guarantee the tax interest, through the means established in the rule aforementioned (RGCE 2020: Regla 7.4.1), provided that they offer a guarantee with a validity of 12 to 24 months, with respect to said merchandise, until the moment in which the return or destination of the merchandise is accredited, in accordance with the customs regime to which they are subject.

To determine the amount of tax interest subject to the guarantee referred to in the preceding paragraph, the taxpayer may decrease the customs value declared in the temporary importation customs declaration (pedimento), in accordance with the fourth paragraph of rule 1.6.10. (RGCE 2020: Regla 1.6.10)

General Rules of Foreign Trade (RGCE) 1.6.10. (RGCE 2020: Regla 1.6.10), 7.4.1. (RGCE 2020: Regla 7.4.1)