CODE | APPLICATION ASSUMPTION |
A1 DEFINITIVE IMPORT OR EXPORT. | Entry of merchandise of foreign origin to remain in national territory for an unlimited time. Departure of merchandise from the national territory to remain abroad for an unlimited time. Definitive importation of vehicles by diplomatic missions, consular offices and offices of international organizations, and their foreign personnel, in accordance with the "Agreement establishing general provisions for the importation of vehicles in franchise", published in the Official Journal of the Federation (DOF) on August 29, 2007. Definitive importation of new vehicles and used. Return of containers and packaging, labels and brochures imported temporarily under the IMMEX Program, used in the export of national merchandise. Definitive importation of merchandise that is withdrawn from the strategic controlled premise, adjacent to customs. Definitive export of merchandise that is removed from the strategic controlled premise adjacent to or not adjacent to the customs. |
A3 REGULARIZATION OF MERCHANDISE (DEFINITIVE IMPORTATION). | Merchandise found in national territory without having complied with the formalities of the customs clearance. Merchandise that had entered national territory under the temporary import regime whose term had expired, and even the waste generated. Machinery or equipment that does not have the necessary documentation to prove its legal importation, stay or possession, and even the temporarily imported whose term has expired. Merchandise referred to in article 108, section III --218-Art. 108-- of the Law and of merchandise that can be individually identified, which on the occasion of judicial adjudication acquire the development banking institutions. Test vehicles who entered to a fiscal deposit by companies in the automotive terminal or manufacturing of motor vehicles. Excess or undeclared merchandise in the customs declaration (pedimento) for introduction to the fiscal deposit, held by the General Warehouse of Deposit. Definitive import of stolen merchandise. Definitive import of merchandise imported under the ATA Notebook. Import of damaged containers and boxcars. Merchandise that had entered national territory under the strategic controlled premises regime whose term had expired. |
C1 DEFINITIVE IMPORT TO THE NORTH BORDER FRINGE AND BORDER REGION UNDER THE "DECREE OF THE FRINGE OR BORDER REGION" (OFFICIAL JOURNAL OF THE FEDERATION (DOF) 12/24/2008 AND ITS LATER MODIFICATIONS). DEFINITIVE IMPORTATION OF MERCHANDISE UNDER THE DECREE OF THE CHETUMAL FREE ZONE (OFFICIAL JOURNAL OF THE FEDERATION (DOF) 12/31/2020). | Companies engaged in the dismantling of used motor vehicles. Merchandise destined for the Northern Border Fringe and Border Region by companies authorized under the "Decree of the Fringe or the Border Region". Merchandise destined for the Chetumal Border Region by companies of the Region registered by the Secretary of Economy (Secretaría de Economía), in terms of the "Decree of the Chetumal free zone". |
D1 RETURN BY SUBSTITUTE. | Return to the country or abroad for replacement of defective merchandise derived from a definitive import or export. |
GC COMPLEMENTARY GLOBAL. | Annual value adjustment in the definitive import customs declarations (pedimentos), provided there are contributions to be paid. Adjustment of the value derived from the faculties of verification, in the definitive import customs declarations (pedimentos), provided there are contributions to be paid. Annual value adjustment in the definitive export customs declarations (pedimentos). Adjustment of value derived from the faculties of verification, in the definitive export customs declarations (pedimentos). |
K1 WITHDRAWAL OF REGIME AND RETURN OF MERCHANDISE BY RETURN. | Return of definitively exported merchandise in a period not exceeding one year, provided that it has not been transformed. To return merchandise abroad or to the national territory, which are in deposit before customs. Total or partial withdrawal of the export regime. For the return of merchandise from companies with the IMMEX Program and the automotive terminal or manufacturing of motor vehicles to national suppliers. Merchandise from national suppliers that return to the national market, which have been introduced to the fiscal deposit for their exhibition and sale of foreign and national merchandise. |
L1 SMALL DEFINITIVE IMPORT. SMALL DEFINITIVE EXPORT. | Small Commercial Import at border crossings by importers who have the authorization under the Decrees of the Fringe, or the Border Region published in the Official Journal of the Federation (DOF) on December 24, 2008 and its subsequent modifications; declaring the generic fraction 9901.00.01 or 9901.00.02. In these cases, importers must be registered in the Register of Importers and the merchandise must not be subject to non-tariff regulations and restrictions. Small importation of merchandise by individuals that are tribute under the terms of Title IV, Chapter II, Section II of the Law on Income Tax (Ley del Impuesto sobre la Renta), whose value does not exceed $ 3,000 US dollars or its equivalent in national or foreign currency, declaring the generic fraction 9901.00.01 or 9901.00.02, not having to be subject to non-tariff regulations or restrictions other than the Official Mexican Standard and compensatory fees or transition measures; or taxes other than the general import tax or Value-Added Tax (Impuesto al Valor Agregado). Import of merchandise, of the people referred to in the third paragraph, of article 88 --211-Art. 88-- of the Law, whose customs value does not exceed the equivalent of three thousand dollars in national currency stating in the field of the tariff fraction the generic code 9901.00.01 or 9901.00.02 or of 4,000 dollars in computer equipment with the generic code 9901.00.04, not having to be subject to non-tariff restrictions or regulations and without causing any contribution other than General Import Tax (Impuesto General de Importación), Value-Added Tax (Impuesto al Valor Agregado) and Customs Processing Law (Derecho de Trámite Aduanero). Small export at border crossings and airports, for merchandise whose customs value does not exceed the equivalent of 3,000 US dollars or its equivalent in national or foreign currency, declaring the generic fraction 9901.00.01 or 9901.00.02, must not be subject to non-tariff restrictions and regulations, and being exempt from the general export tax, in accordance with the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación). |
P1 RESHIPMENT OF MERCHANDISE FROM THE BORDER FRINGE OR THE BORDER REGION WITHIN THE COUNTRY. | Merchandise that was definitively imported to the Border Region or Northern Border Fringe. Household goods of residents of the Northern Border Fringe or Border Region. Merchandise that was definitely imported under the "Decree of the Chetumal Free Zone", published in the Official Journal of the Federation (DOF) on December 31, 2020. |
S2 IMPORT AND EXPORT OF MERCHANDISE TO RETURN IN THE SAME STATE (ARTICLE-86 --211-Art. 86-- OF THE LAW). | Import of merchandise to return in the same state, with payment in the customs account. Export of imported merchandise with this document code. |
T1 IMPORT AND EXPORT BY COURIER COMPANIES. | Definitive import and export of merchandise by courier and parcel companies. |
VF DEFINITIVE IMPORT OF USED VEHICLES TO THE FRINGE OR NORTHERN BORDER REGION. | Individuals or legal entities who are residents of the northern border fringe, in the States of Baja California and Baja California Sur, in the partial region of the State of Sonora and in the municipalities of Cananea and Caborca ??in the State of Sonora, owners of used vehicles whose model year is between five and ten years prior to the year in which the import is made and their vehicle identification number (VIN) corresponds to vehicles manufactured or assembled in the United States of America, Canada or Mexico, according to : - Definitive import of used vehicles in accordance with rule 3.5.6. --324-Regla 3.5.6-- - Definitive importation of used vehicles in accordance with the "Agreement establishing the program for local governments to guarantee contributions on the definitive import of used motor vehicles destined to remain in the northern border region and fringe", published in the Official Journal of the Federation (DOF) on April 11, 2011. |
VU DEFINITIVE IMPORTATION OF USED VEHICLES. | Individuals and legal entities that own used vehicles whose model year is eight and nine years prior to the year in which the import is made and whose vehicle identification number (VIN) corresponds to vehicles manufactured or assembled in the United States from America, Canada or Mexico, according to: - Definitive import of vehicles in accordance with rule 3.5.5. --324-Regla 3.5.5-- - Definitive import of used vehicles in accordance with rule 3.5.8. --324-Regla 3.5.8-- |
|
VIRTUAL OPERATIONS |
G9 TRANSFER OF MERCHANDISE OF THE STRATEGIC CONTROLLED PREMISES NOT ADJACENT TO THE CUSTOMS (VIRTUAL WITHDRAWAL FOR DEFINITIVE IMPORT BY RESIDENTS IN NATIONAL TERRITORY). | Withdrawal of merchandise that would have entered the strategic controlled premises for definitive importation of residents into national territory |
V1 TRANSFERS OF MERCHANDISE (VIRTUAL TEMPORARY IMPORT; VIRTUAL INTRODUCTION TO FISCAL DEPOSIT OR TO THE STRATEGIC CONTROLLED PREMISES; VIRTUAL RETURN; VIRTUAL EXPORT OF NATIONAL SUPPLIERS). | Companies with the IMMEX Program that transfer temporarily imported merchandise to other companies with the IMMEX Program, to companies in the automotive terminal or manufacturing of motor vehicles, or to people who have the authorization to allocate the merchandise to the strategic controlled premises. People who have authorization to allocate the merchandise to the strategic controlled premises regime, who transfer to other companies with IMMEX Program or people who are authorized to allocate the merchandise to the strategic controlled premises regime. Companies with the IMMEX Program or people who have authorization to allocate merchandise to the strategic controlled premises regime may transfer to the Foreign Trade Companies (Empresas de Comercio Exterior), including by disposal. The alienation made between residents abroad of merchandise temporarily imported by a company with the IMMEX Program whose material delivery is made in the national territory to another company with the IMMEX Program, to companies in the automotive terminal or manufacturing of motor vehicles or auto parts for introduction to the fiscal deposit. The alienation by residents abroad of merchandise temporarily imported by companies with the IMMEX Program, to another company with the IMMEX Program or to companies in the automotive terminal or manufacturing of motor vehicles or auto parts for their introduction to the fiscal deposit, whose material delivery is made in national territory. The alienation made by companies with the IMMEX Program to residents abroad whose material delivery is made in national territory to other companies with the IMMEX Program or to companies in the automotive terminal or manufacturing of motor vehicles or auto parts for their introduction to the fiscal deposit. The alienation made by national suppliers of national merchandise or definitively imported to residents abroad whose material delivery is made in national territory to companies with the IMMEX Program, companies of the automotive terminal or manufacturing of motor vehicles or auto parts for their Introduction to the fiscal deposit. The alienation of foreign merchandise carried out by people who have authorization to allocate merchandise to the strategic controlled premises regime to companies with the IMMEX Program, provided that they are authorized in their respective programs; or to companies in the automotive terminal or manufacturing of motor vehicles or auto parts for their introduction to the fiscal deposit. Import and virtual export of merchandise carried out by companies with the IMMEX Program, for the transfer of waste of the merchandise that had temporarily imported to other companies with the IMMEX Program. Return and virtual temporary import of merchandise between companies with the IMMEX Program, by merger or spin-off. For the return of merchandise from companies with the IMMEX or Foreign Trade Companies (Empresas de Comercio Exterior) Program to companies with the IMMEX Program or people who are authorized to allocate merchandise to the regime of strategic controlled premises. |
|
V2 TRANSFERS OF IMPORTED MERCHANDISE WITH A CUSTOMS ACCOUNT (VIRTUAL EXPORT AND IMPORT). | Merchandise alienated to companies with the IMMEX or Foreign Trade Companies (Empresas de Comercio Exterior) Program. The company with the IMMEX or Foreign Trade Companies (Empresas de Comercio Exterior) Program that receives the merchandise must process a customs declaration (pedimento) with a V1 code. Transfer of machinery and equipment, between people operating with a customs account. |
V5 TRANSFERS OF MERCHANDISE FROM CERTIFIED COMPANIES (VIRTUAL RETURN FOR DEFINITIVE IMPORTS). | Return of merchandise temporarily imported; or those resulting from the process of elaboration, transformation, or repair, transferred by the company with the IMMEX Program, for definitive importation of companies' resident in the country. Return and temporary import of merchandise transferred by return of companies' resident in Mexico to companies with the IMMEX Program. |
V6 TRANSFERS OF MERCHANDISE SUBJECT TO QUOTA (DEFINITIVE IMPORT AND VIRTUAL RETURN). | Definitive import and virtual return of merchandise subject to quota temporarily imported by the company with the IMMEX Program that transfer to companies' resident in the national territory. |
V7 TRANSFERS OF THE SUGAR SECTOR (VIRTUAL EXPORT AND VIRTUAL TEMPORARY IMPORT). | For disposals of merchandise carried out by supplier's resident in the national territory that have registered to the Secretary of Economy (Secretaría de Economía) as suppliers of inputs from the sugar sector to companies with the IMMEX Program. |
V9 TRANSFERS OF MERCHANDISE BY DONATION (DEFINITIVE IMPORT AND VIRTUAL RETURN). | Obsolete waste, machinery or equipment donated by companies with the IMMEX Program. |
VD VARIOUS VIRTUALS. | Virtual export for temporary importation of companies that imported merchandise with a customs account and subsequently obtained authorization to operate as companies with the IMMEX Program, in accordance with Article 136 --42-Art. 136-- of the Regulation. |
TEMPORARY |
AD TEMPORARY IMPORTATION OF MERCHANDISE DESTINED FOR INTERNATIONAL CONVENTIONS AND CONGRESSES (ARTICLE 106, SECTION III SUBSECTION A) --218-Art. 106-- DE LA LEY). | When they are exposed to the general public and disseminated through the main media, as well as their samples and sample collection. |
AJ TEMPORARY IMPORT AND EXPORT OF MERCHANDISE CONTAINERS (ARTICLES 106 SECTION II, SUBSECTION B) --218-Art. 106-- AND 116 SECTION II, SUBSECTION A) --219-Art. 116-- DE LA LEY). | Temporary importation of merchandise containers, provided that they contain in the national territory the merchandise that had been introduced into the country. Temporary export of merchandise containers. |
BA TEMPORARY IMPORT AND EXPORT OF MERCHANDISE TO BE RETURNED IN THE SAME STATE (ARTICLE 106, SECTIONS II, SUBSECTION A) III, FIRST PARAGRAPH AND IV, SUBSECTION B) OF THE LAW). --218-Art. 106-- | Temporary importation of goods carried out by residents abroad without a permanent establishment in Mexico, provided that they are not vehicles, when said goods are used directly by them or by the people with whom they have an employment relationship and return abroad in the same state. Temporary exportation carried out by residents in Mexico without permanent establishment abroad, provided that they are merchandise to return to the country in the same state. Temporary export of cattle. Temporary import of household goods. Temporary import of machinery and equipment carried out by residents in national territory for the purposes of article 106, section III, first paragraph of the Law --218-Art. 106-- and of rule 4.2.8., section IV. --329-Regla 4.2.8-- |
BB EXPORT, IMPORT, AND VIRTUAL RETURNS. | Virtual definitive export of national merchandise (finished products) that are alienate by residents in the country to a controlled premise for the elaboration, transformation, or repair. Virtual definitive export of national merchandise (finished products) that are alienate by residents in the country to the fiscal deposit for exhibition and sale in duty-free stores. Virtual export (return) of the merchandise referred to in subsections b), c), d) and e) of section V of article 106 --218-Art. 106-- of the Law, which would have entered the national territory under the temporary import regime. Virtual definitive export of merchandise imported temporarily previously. Importation and definitive virtual export of merchandise sold to residents of the country, by agencies and entities that have at their service imported merchandise without the payment of the General Import Tax (Impuesto General de Importación), to comply with public security or national defense purposes. Virtual return of vessels of companies with the IMMEX Program, with registration of a certified companies. |
|
BC TEMPORARY IMPORT AND EXPORT OF MERCHANDISE DESTINED FOR CULTURAL OR SPORTING EVENTS (ARTICLE 106, SECTION III, SUBSECTION B AND F --218-Art. 106-- DE LA LEY). | For cultural or sporting events sponsored by: Public entities whether national or foreign. Universities. Private entities authorized to receive donations under the terms of the Law on Income Tax (Ley del Impuesto sobre la Renta). For research purposes that matter: National and foreign public bodies. Non-taxpaying legal entities authorized to receive deductible donations in Income Taxes (Impuestos Sobre la Renta). |
BD TEMPORARY IMPORT AND EXPORT OF FILMING EQUIPMENT (ARTICLES 106, SECTION III, SUBSECTION C) --218-Art. 106-- AND 116 SECTION II SUBSECTION D) --219-Art. 116-- DE LA LEY). | Temporary import and export of utensils, tools, and other equipment necessary for filming, provided they are used in the film industry, when their internment is carried out by residents abroad or its export by residents in the country. |
BE TEMPORARY IMPORT AND EXPORT OF TEST VEHICLES (ARTICLE 106, SECTION III, SUBSECTION D) --218-Art. 106-- DE LA LEY). | Temporary import and export of test vehicles by an authorized manufacturer resident in Mexico. |
BF TEMPORARY EXPORT OF MERCHANDISE DESTINED TO EXHIBITIONS, CONVENTIONS, OR CULTURAL OR SPORTING EVENTS (ARTICLE 116, SECTION III --219-Art. 116-- DE LA LEY). | For merchandise destined for exhibitions, conventions, or cultural or sporting events. |
BH TEMPORARY IMPORTATION OF CONTAINERS, AIRPLANES, HELICOPTERS, VESSELS, AND RAIL CARS (ARTICLE 106, SECTION V, SUBSECTIONS A), B) AND E) --218-Art. 106-- DE LA LEY). | Containers vessels, airplanes, helicopters, and boxcars, as well as those of public passenger transport and all types of vessels except boats, yachts, and sailboats. Merchandise destined for maintenance or repair of temporarily imported goods with this document code. Chassis that are exclusively used as container ships, as well as motor-generators that only provide enough energy for cooling the container in question. |
BI TEMPORARY IMPORTATION (ARTICLE 106, SECTION III, SUBSECTION E) --218-Art. 106-- DE LA LEY). | Merchandise provided for by international agreements to which Mexico is a part of, as well as those for official use of foreign diplomatic and consular missions when there is reciprocity, except in the case of vehicles. |
BM TEMPORARY EXPORT OF MERCHANDISE FOR ITS TRANSFORMATION, ELABORATION, OR REPAIR (ARTICLE 117 --219-Art. 117-- DE LA LEY). | Merchandise for its elaboration, transformation, or repair abroad. Temporary export of national or nationalized merchandise for its transformation (including packaging and / or packing processes), elaboration or repair abroad, which entered the strategic controlled premises. |
BO TEMPORARY EXPORT FOR REPAIR OR SUBSTITUTION AND RETURN ABORAD (IMMEX, STRATEGIC CONTROLLED PREMISES OR AUTHORIZED ECONOMIC OPERATOR). | Temporary export of fixed asset merchandise for repair or substitution of merchandise that had previously been temporarily imported by companies with the IMMEX Program or who had entered the strategic controlled premises by people who have authorization to allocate merchandise to said regime. Return to the country of temporary exports for repair or substitution of merchandise that had been temporarily imported by companies with the IMMEX Program or that had entered the strategic controlled premises by people who are authorized to allocate merchandise to said regime. Temporary export of national or nationalized merchandise from the Authorized Economic Operator, and its return, consisting of damaged or defective parts or components that are part of the complete equipment, for repair, maintenance, or substitution abroad. |
BP TEMPORARY IMPORT AND EXPORT OF SAMPLES OR SAMPLE COLLECTION (ARTICLE 106, SECTION II, SUBSECTION D) --218-Art. 106-- AND 116, SECTION II, SUBSECTION C) --219-Art. 116-- OF THE LAW). | Samples and sample collection intended to know the merchandise. |
BR TEMPORARY EXPORT AND RETURN OF FUNGIBLE MERCHANDISE. | Fungible merchandise that have the opinion of the Secretary of Economy (Secretaría de Economía) for its temporary exportation. |
H1 RETURN OF MERCHANDISE IN ITS SAME STATE. | Return of import and export of merchandise in the same state. Export of vehicles transferred by other companies in the automotive terminal or manufacturing in terms of rule 4.5.31., section XII. --332-Regla 4.5.31-- |
H8 RETURN OF CONTAINERS. | To the national territory of temporarily exported containers. Abroad of containers that were imported temporarily. |
I1 IMPORT, EXPORT, AND RETURN OF ELABORATED, TRANSFORMED. OR REPAIRED MERCHANDISE. | Definitive import of finished merchandise to which products were incorporated that were temporarily exported for transformation or elaboration or for goods that return abroad once they were repaired. Goods that return to the country once they were repaired, (it is used for returns of customs declarations (pedimentos) with BM code). Export of vehicles, parts, assemblies, components, engines to which products were incorporated that were imported under the fiscal deposit regime of the automotive industry. Export of vehicles, to which special options were incorporated by companies with the IMMEX Program. Return of national or nationalized merchandise that underwent some transformation process (including container and / or packaging processes), elaboration or repair abroad and that were temporarily exported from the strategic controlled premises regime. |
F4 REGIME CHANGE OF SUPPLIES OR OF TEMPORARILY EXPORTS MERCHANDISE. | Temporary to definitive import of merchandise subject to transformation, elaboration, or repair by companies with the IMMEX Program before the expiration of the term for their return. Temporary export to definitive virtual merchandise, referred to in article 114, first paragraph --219-Art. 114-- of the Law. Waste of supplies imported or exported temporarily, in accordance with articles 109 --218-Art. 109-- and 118 --219-Art. 118-- of the Law, before the expiration of the deadline for their return. Temporary to definitive import of parts and components by the certified auto parts industry. |
F5 REGIME CHANGE OF TEMPORARY TO DEFINITIVE MERCHANDISE. | Temporary to definitive import of fixed assets by companies with the IMMEX Program before the expiration of the term for their return. Temporary to definitive importation of merchandise for international conventions and congresses. Temporary to definitive importation of merchandise referred to in article 106 --218-Art. 106-- of the Law, except vehicles, referred to in sections II, subsection e) and IV, subsection a). Temporary to definitive importation of used vehicles in accordance with rule 3.5.8, --324-Regla 3.5.8--, for vehicles whose model year is 10 or more years prior to the year in which the import is made. |
IMMEX |
IN TEMPORARY IMPORTATION OF GOODS THAT WILL BE SUBJECT TO TRANSFORMATION, ELABORATION, OR REPAIR (IMMEX). | Merchandise destined to a process of elaboration, transformation, or repair, that are part of the authorized program to companies with the IMMEX Program. Return to the country of merchandise elaborated, transformed, or repaired that has been rejected abroad for having been defective or of specifications other than those agreed by companies with the IMMEX Program, within one year and provided they have not been subject of modifications (article 103 --216-Art. 103-- of the Law). |
AF TEMPORARY IMPORTATION OF FIXED ASSETS (IMMEX). | Merchandise indicated in article 108, section III --218-Art. 108-- of the Law. |
RT RETURN OF MERCHANDISE (IMMEX). | Return abroad of merchandise elaborated, transformed, or repaired under the IMMEX Program. Return of foreign merchandise in the same state, except in the case of the return of containers and packaging, labels and brochures imported temporarily under the IMMEX Program, which are used in the export of national merchandise, for which they must use the code of document A1. Return of special options, incorporated in vehicles exported by the automotive terminal or manufacturing of motor vehicles, under the IMMEX Program. |
FISCAL DEPOSIT GENERAL WAREHOUSE OF DEPOSIT (AGD) |
A4 INTRODUCTION FOR THE FISCAL DEPOSIT (AGD) | Introduction of merchandise destined to remain in the general warehouse of deposit under the customs regime of fiscal deposit. |
E1 THE EXTRACTION OF THE FISCAL DEPOSIT OF GOODS THAT WILL BE SUBJECT TO TRANSFORMATION, ELABORATION, OR REPAIR. (AGD). | In the General Warehouse of Deposit of goods that will be subject to elaboration, transformation, or repair by a company with the IMMEX Program. For the terminal automotive industry of goods that will be subject to elaboration, transformation, or repair by a company with the IMMEX Program. |
E2 EXTRACTION OF THE FISCAL DEPOSIT OF FIXED ASSETS (AGD). | In the general warehouse of deposit to be imported temporarily by companies that have the IMMEX Program. For the terminal automotive industry, to be imported under its IMMEX Program. |
G1 EXTRACTION OF THE FISCAL DEPOSIT (AGD). | For definitive import or export of merchandise. |
C3 EXTRACTION OF THE FISCAL DEPOSIT OF THE FRINGE OR THE BORDER REGION (AGD). | For definitive importation to the fringe or the border region, by companies authorized under the Decrees of the Fringe or the Border Region. |
K2 EXTRACTION OF THE FISCAL DEPOSIT DUE TO WITHDRAWAL OR TRANSFERS (AGD). | Return of merchandise abroad or reintegration into the national market, as the case may be, when the beneficiaries withdraw from this regime. Transfer to an automotive plant that operates under the fiscal deposit regime (virtual return of merchandise abroad). Transfer to another Warehouse of Fiscal Deposit (virtual return of merchandise abroad). Transfer to the fiscal deposit for the exhibition and sale of foreign and national merchandise. |
AUTHORIZED LOCALS FOR INTERNATIONAL EXHIBITIONS OF MERCHANDISE THAT ENTER THE FISCAL DEPOSIT REGIME |
A5 INTRODUCTION TO THE FISCAL DEPOSIT IN AN AUTHORIZED LOCAL. | Merchandise destined to the fiscal deposit regime to remain in an authorized place for international exhibitions. |
E3 EXTRACTION OF THE FISCAL DEPOSIT IN AN AUTHORIZED LOCAL (SUPPLIES). | Merchandise for international exhibitions to be imported temporarily for transformation, elaboration, or repair by a company with the IMMEX Program. |
E4 EXTRACTION OF THE FISCAL DEPOSIT IN AN AUTHORIZED LOCAL (FIXED ASSETS). | Fixed assets for international exhibitions to be imported temporarily by companies that have the IMMEX Program. |
G2 EXTRACTION OF THE FISCAL DEPOSIT IN AN AUTHORIZED LOCAL FOR DEFINITIVE IMPORT. | Goods in international exhibitions for definitive importation. |
K3 EXTRACTION OF THE FISCAL DEPOSIT IN AN AUTHORIZED LOCAL FOR RETURN OR TRANSFER. | Merchandise from the fiscal deposit regimen in the local destined for international exhibitions to return abroad. Transfer from the authorized local for international exhibitions to a General Warehouse of Deposit. (virtual return of merchandise abroad). |
AUTOMOTIVE INDUSTRY (IA) |
F2 INTRODUCTION TO THE FISCAL DEPOSIT (AI). | Introduction to the fiscal deposit by companies of the automotive terminal or manufacturing of motor vehicles. |
F3 EXTRACTION OF THE FISCAL DEPOSIT (IA). | Merchandise to incorporate the national market. Disposal of vehicles in the fiscal deposit of the terminal automotive industry to diplomatic missions, consulates offices, and offices of international organizations, and their foreign personnel, in accordance with the Agreement concerning the importation of vehicles in diplomatic franchise. |
V3 EXTRACTION OF THE FISCAL DEPOSIT OF GOODS FOR ITS RETURN OR VIRTUAL EXPORT (IA). | Virtual return by the automotive terminal or manufacturing of motor vehicles for temporary importation by companies with the IMMEX Program. Transfer of material destined to the fiscal deposit regime between companies of the terminal automotive or manufacturer of motor vehicles. Transfer of vehicles assembled and manufactured with merchandise that would have been destined to the fiscal deposit regime by companies of the automotive terminal or manufacturer of motor vehicles to other companies of the automotive terminal or manufacturer of motor vehicles. |
V4 VIRTUAL RETURN DERIVED FROM THE CONSTANCE OF TRANSFER OF MERCHANDISE (IA). | Parts, components, or supplies included in section C of the Certificate of Transfer of Merchandise, for the determination and payment of the General Import Tax (Impuesto General de Importación). |
FOR EXPOSITION AND SALE OF MERCHANDISE IN A TAX-FREE STORES (DUTY FREE) |
F8 INTRODUCTION AND EXTRACTION OF THE FISCAL DEPOSIT OF NATIONAL OR NATIONALIZED MERCHANDISE IN TAX-FREE STORES (DUTY FREE). | Introduction to the fiscal deposit for exhibition and sale in international airports, border, and high seaports. Extraction of the fiscal deposit for exhibition and sale in international airports, border, and high-altitude seaports, to re-enter the national market, when its sale was not carried out. Introduction to the fiscal deposit of packages or promotional items that will be distributed to international passengers and / or diplomatic and consular missions accredited before the Mexican Government for free in the purchase of a product within the establishments authorized for exhibition and sale in international airports, border, and high-altitude seaports. |
F9 INTRODUCTION AND EXTRACTION OF THE FISCAL DEPOSIT OF FOREIGN MERCHANDISE FOR EXHIBITION AND SALE OF MERCHANDISE IN TAX-FREE STORES (DUTY FREE). | Introduction to the fiscal deposit for exhibition and sale in international airports, border, and high-altitude seaports, of foreign merchandise. Extraction of the fiscal deposit for exhibition and sale in international airports, border, and high-altitude seaports, of foreign merchandise to return abroad. Introduction to the fiscal deposit of packages or promotional items (foreign origin) that will be distributed to international passengers and / or diplomatic and consular missions accredited before the Mexican Government for free in the purchase of a product within the authorized establishments for exhibition and sale in international airports, border, and high-altitude seaports. |
G6 REPORT OF EXTRACTION OF THE FISCAL DEPOSIT OF NATIONAL OR NATIONALIZED MERCHANDISE SOLD IN DUTY-FREE STORES. | National or nationalized merchandise of the fiscal deposit for exhibition and sale in locals located in international airports, high-altitude seaports or adjacent to points of entry and exit of people of national territory, which were sold to passengers entering or leaving the national territory. |
G7 REPORT OF EXTRACTION OF THE FISCAL DEPOSIT OF FOREIGN MERCHANDISE SOLD IN DUTY-FREE STORES. | Foreign merchandise of the fiscal deposit for exhibition and sale in locals located in international airports, high-altitude seaports or adjacent to points of entry and exit of people of national territory, which were sold to passengers entering or leaving the national territory. |
V8 TRANSFER OF MERCHANDISE IN THE FISCAL DEPOSIT FOR THE EXHIBITION AND SALE OF FOREIGN, NATIONAL AND NATIONALIZED MERCHANDISE OF TAX-FREE STORES (DUTY FREE). | Introduction and virtual extraction of merchandise in the fiscal deposit for the exhibition and sale of foreign and national merchandise. |
TRANSFORMATION IN THE CONTROLLED PREMISES |
M1 INTRODUCTION AND EXPORT OF SUPPLIES. | National or nationalized and foreign supplies to undergo processes of transformation, elaboration, or repair under the regime of elaboration, transformation, or repair in a controlled premise, as well as containers, packaging, and lubricants for said processes. |
M2 INTRODUCTION AND EXPORT OF MACHINERY AND EQUIPMENT. | Machinery and national or nationalized and foreign equipment under the regime of elaboration, transformation, or repair in a controlled premise. |
J3 RETURN AND EXPORT OF SUPPLIES ELABORATED, TRANSFORMED IN A CONTROLLED PREMISE. | Return abroad of supplies elaborated, transformed, or repaired under the regime of elaboration, transformation, or repair in a controlled premise. Export of national merchandise elaborated, transformed, or repaired in a controlled premise that was destined to the elaboration, transformation, or repair regime in a controlled premise. |
STRATEGIC CONTROLLED PREMISES (RFE) |
G8 REINCORPORATE TO THE NATIONAL MARKET (RFE). | Reinstatement into the market of the merchandise of national or nationalized origin, which were introduced into the strategic controlled premises regime. |
M3 INTRODUCTION OF MERCHANDISE (RFE). | Introduction of merchandise destined to the strategic controlled premises regime. |
M4 FIXED ACTIVE INTRODUCTION (RFE) | Introduction of fixed assets to the strategic controlled premises regime. |
M5 INTRODUCTION OF NATIONAL OR NATIONALIZED MERCHANDISE (STRATEGIC CONTROLLED PREMISES). | Introduction of national or nationalized merchandise to the strategic controlled premises regime, which will be subsequently re-incorporated into the national market. |
J4 RETURN OF FOREIGN MERCHANDISE (RFE). | Return of foreign merchandise that underwent a process of elaboration, transformation, or repair in a strategic controlled premise. Return of foreign merchandise in the same state. |
TRANSITS |
T3 INTERNAL TRANSIT. | Transfer of merchandise, under a fiscal control from one national customs to another, to be destined for a different customs regime. Transfer of merchandise, under fiscal control from one national customs to another, to introduce them to the strategic controlled premises regime. |
T6 INTERNATIONAL TRANSIT BY FOREIGN TERRITORY. | Transfer of merchandise through foreign territory for entry into national territory, under the fiscal control of the customs of entry to the customs of exit. |
T7 INTERNATIONAL TRANSIT BY NATIONAL TERRITORY. | Transfer of merchandise, by national territory, to abroad, by customs and authorized fiscal routes. |
T9 INTERNATIONAL TRANSIT OF TRANSMIGRANTS. | Transfer of transmigrants merchandise, by national territory, destination abroad, through customs and authorized fiscal routes. |
OTHER |
R1 RECTIFICATION OF CUSTOMS DECLARATIONS (PEDIMENTOS). | Rectification of data declared in the customs declaration (pedimento), in accordance with article 89 --211-Art. 89-- of the Law or applicable customs legislation. |
CT COMPLEMENTARY CUSTOMS DECLARATION (PEDIMENTO). | For the purposes of determining or payment of the General Import Tax (Impuesto General de Importación) in the export or return of merchandise subject to articles 2.5 --905-Art. 2.5-- of the USMCA, 14 of Annex III --417-Anexo III-- of the Decision, 15 of Annex I of the FTA EU-MX or of the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC). |
| |