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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.33

    • ARTICLE 166: RETURN OF TEMPORARILY IMPORTED MERCHANDISE THAT ARE TRANSFERRED

     

    For the purposes of the provisions of article 105 of the Law (LA: Art. 105), companies with a manufacturing, maquila, and export services program authorized by the Secretary of Economy (Secretaría de Economía), may consider as accomplished the obligation to return temporarily imported merchandise that are transferred, provided that they process the customs declarations (pedimentos) according to article 112 of the Law (LA: Art. 112) and comply with the procedure established by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules. (RGCE 2022: Regla 4.3.19)

    To make the transfers of merchandise referred to in the previous paragraph, the following must be observed:

  • The customs declarations (pedimentos) that are processed can only cover the merchandise that are transferred in a single vehicle;

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  • The merchandise referred to in article 108, section I of the Law (LA: Art. 108), may not be transferred in the same state in which they were imported temporarily, except in the case of transfers made by companies with a manufacturing, maquila, and export services program authorized by the Secretary of Economy (Secretaría de Economía), in its modality of services, and

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  • The period of permanence in the country of the merchandise that are transferred will be six months, except in the case of transfers received by companies that have authorization in the register of certified companies in accordance with Article 100-A of the Law (LA: Art. 100A), and of the merchandise referred to in article 108, sections II and III of the Law (LA: Art. 108), as well as in the cases indicated by the Service Tax Administration (Servicio de Administración Tributaria) through Rules, for the corresponding deadlines in accordance with the applicable legal provisions.

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    The Service Tax Administration (Servicio de Administración Tributaria) may establish by means of Rules, additional conditions for adequate control in the transfer of merchandise.