BADO

ARTICLE 152: TEMPORARY IMPORTATION CARRIED OUT BY RESIDENTS ABROAD

To make the imports referred to in article 106, section II, subsection a) of the Law (LA: Art. 106), the following requirements must be met (RGCE 2022: Regla 4.2.2) (RGCE 2022: Regla 3.2.9) (RLA: Art. 155):

The import customs declaration (pedimento) (RGCE 2022: Apendice 2) will indicate the name of the person residing abroad and that of a Resident in National Territory. Additionally, must be accompanied to said customs declaration (pedimento), the statement of the Resident in National Territory of assuming the responsible for solidarity referred to in section VIII of article 26 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 26), for the tax credits that come to derive for not returning the merchandise abroad within the term established in the Law; (RGCE 2022: Regla 4.2.2)

Residents abroad must have an employment relationship with whom they will use the temporarily imported goods, unless they are used by themselves, and

Residents abroad or responsible for solidarity, prior to submitting the customs declaration (pedimento), will notify the Customs Authority (RGCE 2022: Regla 4.2.2) that corresponds to the locality in which the goods that are imported are going to be used.

ARTICLES

LEGAL RESOURSES

Legal Resources

Contact us

Contact us