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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.39

    • ARTICLE 24: OBLIGATIONS OF COMPANIES WITH A PROGRAM

    The legal entities authorized by the Program are obliged to:

  • Make annual sales abroad for a value greater than $500,000 USD or its equivalent in national currency, or billing exports, at least for 10% of its total billing;

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  • Comply with the provisions of the Program that was authorized;

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  • In the case of merchandise included in Annex II of this Decree (DECRETO IMMEX: Anexo II), temporarily import under the Program exclusively the merchandise that is classified in the tariff fractions authorized therein;

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  • To allocate temporarily imported merchandise under its Program for the purposes that were authorized;

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  • Return the merchandise in the corresponding terms according to what is established in the Law or in this Decree; (LA: Art. 182) (LA: Art. 183) (CFF: Art. 103)

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  • Keep the merchandise that had been temporarily imported into the address (s) registered in the Program (RGCE 2022: Regla 1.3.3) (RGCE 2022: Regla 7.3.1);

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  • Request the Ministry to register, prior to the Service Tax Administration (Servicio de Administración Tributaria), the following:

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  • Of the changes in the data that have been expressed in the request for the approval of the Program, such as the denomination or company name, Federal Taxpayer Registration and the fiscal address;

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  • The change of the address (s) registered in the Program to carry out its operations and those of export sub-manufacturing, at least three business days in advance for the one in which the temporarily imported merchandise are transferred under the Program to the new address, and

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  • Repealed.

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  • Notify the Ministry of changes in partners, shareholders, or legal representative;

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  • Take control of inventories in an automated manner, in accordance with the provisions of the Service Tax Administration (Servicio de Administración Tributaria) through general rules (RGCE 2022: Regla 4.3.1) (RGCE 2022: Anexo 24) (RGCE 2022: Regla 7.3.3) (RGCE 2022: Regla 7.3.5) (RGCE 2022: Regla 7.3.6) (LA: Art. 185A) (LA: Art. 185B), and

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  • In the case of temporary importation of fuels and lubricants (RGCE 2022: Regla 3.1.23) (LA: Art. 108) that are used to carry out manufacturing operations under the Program, they must have strict volumetric control and check their consumption.