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| titulo | ARTICLE 163: TEMPORARY IMPORT OF MERCHANDISE INTENDED FOR MAINTENANCE AND REPAIR |
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| contenido | 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 --218-Art. 106--, except automobiles and trucks, may be authorized using the official form approved by the Service Tax Administration (Servicio de Administración Tributaria) --3-Art. 1-- --337-Regla 5.1.1-- --341-Regla 5.5.1--, which states: --329-Regla 4.2.12--
To the request referred to in this article, must be attached a letter from the resident in National Territory --329-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) --613-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. |
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