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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 140: REQUIREMENTS TO PROCEED THE REGIME CHANGE

     

    For the purposes of article 93, third paragraph of the Law (LA: Art. 93), to proceed to make the change from temporary import regime to definitive (LA: Art. 109) (LA: Art. 110) the following will be observed:

  • Process the respective customs declaration (pedimento) in the terms of articles 36 and 36-A of the Law (LA: Art. 36) (LA: Art. 36A); The applicable regulations and non-tariff restrictions and prohibitions applicable will be those that govern the date of the regime change; Pay the corresponding contributions and compensatory fees, in terms of the applicable legal provisions, considering the customs value declared in the customs declaration (pedimento) with which the merchandise entered the country. For the calculation of the payment provided for in the preceding paragraph, the update of the general import tax, the compensatory fees and the other corresponding contributions shall be considered, in terms of article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 17A), from the month in which the merchandise temporarily entered the country and until the regime change is made, and The rest established by the Service Tax Administration (Servicio de Administración Tributaria) through Rules. (RGCE 2022: Regla 2.2.8) For the purposes of the provisions of this article, if the regime change is made once the faculties of verification of the Customs Authority have been initiated, it will be necessary for the merchandise to be physically at the address (RGCE 2022: Regla 1.1.2) indicated for this purposes of the customs operation in question, if required under the Law.