ARTICLE 170: PRESENTATION OF MERCHANDISE FOR REGIMEN CHANGE OF IMMEX COMPANIES

For the purposes of articles 109, second paragraph and 110 of the Law (LA: Art. 109) (LA: Art. 110), companies with manufacturing, maquila, and export services program authorized by the Secretary of Economy (Secretaría de Economía), that change from the temporary import regime to definitive, the fixed assets (RGCE 2022: Regla 1.6.8) (RGCE 2022: Regla 1.6.10) or the merchandise that had been imported to undergo a transformation or elaboration process, will not require to present said merchandise before customs, at the time the customs declaration (pedimento) is processed, which must be processed during the term authorized for the permanence of the merchandise in the country. (RGCE 2022: Regla 7.3.3)

For the purposes of the provisions of the preceding paragraph, if the regimen change is made once the faculties of verification are initiated, it will be necessary for the merchandise to be physically in the registered addresses for the purposes of the program authorized by the Secretary of Economy (Secretaría de Economía).