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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 169: REQUIREMENTS FOR A THIRD PARTY TO CARRY OUT THE PROCESSES OF TRANSFORMATION, ELABORATION OR REPAIR OF TEMPORARILY IMPORTED MERCHANDISE

     

    The processes of transformation, elaboration or repair of temporarily imported merchandise referred to in the last paragraph of article 112 of the Law (LA: Art. 112), may be carried out by a person other than the company with a manufacturing, maquila, and export services program authorized by the Secretary of Economy (Secretaría de Economía), provided that the notice (RGCE 2022: Regla 4.3.5) is submitted to the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1), in Electronic Document (LA: Art. 2) or Digital (LA: Art. 2), in which the following documentation is indicated and accompanied:

  • The denomination or business name, federal taxpayer registration and program number of the transferring company, as well as the address of the plant or warehouse of origin where the merchandise to be transferred are located;

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  • The name, denomination or business name, address (RGCE 2022: Regla 1.1.2) and code of the federal taxpayer registration of the individuals or legal entities that will carry out the industrial process, and the place where it will be carried out;

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  • Third party commitment to carry out or continue the industrial process and their acceptance of assuming responsibility for solidarity in respect of all the obligations borne by the beneficiary of the regime;

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  • Copy of the authorization document issued by the Secretary of Economy (Secretaría de Economía), to carry out the aforementioned processes, and

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  • The others determined by the Service Tax Administration (Servicio de Administración Tributaria) through Rules. (RGCE 2022: Regla 5.2.9)