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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 163: TEMPORARY IMPORT OF MERCHANDISE INTENDED FOR MAINTENANCE AND REPAIR

     

    The temporary importation of merchandise destined to the maintenance and repair of imported goods under article 106 of the Law (LA: Art. 106), except automobiles and trucks, may be authorized using the official form approved by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) (RGCE 2022: Regla 5.1.1) (RGCE 2022: Regla 5.5.1), which states: (RGCE 2022: Regla 4.2.12)

  • The data relating to the customs declaration (pedimento) or the official form used for the temporary importation of the goods subject to maintenance or repair, and

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  • The serial numbers, part, brand, model or, in the absence, the technical or commercial specifications necessary to identify the merchandise and distinguish them from other similar ones, in the case of merchandise that can be individually identified and if such data exist.

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    To the request referred to in this article, must be attached a letter from the resident in National Territory (RGCE 2022: Regla 4.2.12) that has the custody of the merchandise, in which in accordance with the provisions of the article 26, section VIII of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 26), assume responsible for solidarity for the credits that may be derived, in case they are not returned abroad, destroyed or imported definitively.

    The merchandise destined to the maintenance and repair of the temporarily imported goods referred to in this article, must not comply with the return obligation. Those equipment?s that by their nature are incorporated into said merchandise, must return with them.

    The parts or spare parts replaced by the merchandise temporarily imported under the protection of this article, must be returned, destroyed, or definitively imported.