ANNEX 24 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2020
AUTOMATED INVENTORY CONTROL SYSTEM.
I. The minimum information that must be contained in the automated inventory control system referred to in rule 4.3.1. --330-Regla 4.3.1--
The automated inventory control system in accordance with this Section, shall allow at least:
1. Fully comply with the provisions set forth in the Law, its Regulations and the General Rules of Foreign Trade (Reglas Generales del Comercio Exterior) regarding the control of inventories of temporarily imported merchandise.
2. Have an instrument to check the returns of temporarily imported merchandise and control of merchandise pending return.
3. Generate reports that allow compliance with the information requirements established in the customs provisions and the authority itself.
The system must be formed with at least the following catalogs and modules:
A. CATALOGS.
1. General Data of the Taxpayer.
2. Materials.
3. Products.
B. CUSTOM MODULE.
1. Customs Information module for Entry (temporary imports).
2. Information module on Materials Used.
3. Customs Information module for Departures (returns, destruction, donations, regime changes, etc.).
4. Fixed Asset Module.
C. REPORTS MODULE:
1. Entry Report of Temporary Import Merchandise.
2. Exit Report of Temporary Import Merchandise.
3. Balances Report of Temporary Import Merchandise.
4. Report of Materials Used.
The minimum information that catalogs and modules should contain is described below:
A. CATALOGS:
1. General data of the taxpayer. It should indicate:
1.1. Denomination or company name.
1.2. Federal Taxpayer Registration (Registro Federal de Contribuyentes) code.
1.3. IMMEX Program Number issued by the Secretary of Economy (Secretaría de Economía).
1.4. Fiscal address and, where appropriate, the address (s) of the industrial plant (s) and warehouse (s) (street, number, zip code, colony, and federal entity).
The data indicated in numerals 1.1. and 1.2., must appear in each and every one of the reports.
2. Materials. The material catalog identifies each material that is used in the production of the exported merchandise object of the program and must indicate:
2.1. Tariff fraction: the one that corresponds to the merchandise 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).
2.2. Material description: commercial description of the material.
2.3. Unit of measurement of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación): the unit of measure that corresponds 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).
3. Products. The catalog of finished products that identifies each merchandise object of the program.
3.1. Tariff fraction: the one that corresponds to the merchandise 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).
3.2. Product description: commercial description of the product.
3.3. Unit of measurement of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación): the unit of measure that corresponds 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).
B. CUSTOMS MODULE:
1. Customs Information module for Entry (temporary imports). This module must include at least the following information:
1.1. Customs declaration (pedimento) number (customs code / clearance section, patent, and document number).
1.2. Code of the customs declaration (pedimento).
1.3. Entry date stated in the customs declaration (pedimento).
2. Information module on Materials Used.
This module must contain the information of the process object of the program and must allow to relate the quantities of the elaborated product with the real consumption of components used in its production, for a specific period; as well as the amounts of waste and losses resulting from the production process. For such purposes, real consumption shall be understood as the merchandise temporarily imported referred to in article 108, section I --218-Art. 108-- of the Law, that are used in the process of elaboration, transformation, repair, manufacture, assembly or remanufacturing, of the goods object of the IMMEX Program, determined for a specific period according to the control systems that each company has established.
The foregoing may be determined in terms of the unit of measure of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación) or the commercial unit of measure declared in the customs declaration (pedimento).
For disassembly operations, the data related to the temporary importation of the merchandise subject to disassembly and the merchandise obtained in the disassembly process, in addition to those mentioned in numeral 1 of this rubric are the following:
2.1. Identification number or code: indicate the internal number or code that the company assigns to the merchandise that results from the disassembly process and identifies it with the temporary import customs declaration (pedimento) that corresponds to the merchandise subject to the disassembly.
2.2. Description: provide the commercial description of the merchandise that results from the disassembly process, identified with a number or code, according to the previous number.
2.3. Unit of measure: the marketing unit that corresponds to the merchandise described in the previous numeral.
2.4. Quantity of merchandise: the one that corresponds according to the unit of measure indicated in the previous numeral.
The parts recovered from the disassembly process will be registered as indicated in the previous paragraph and may be returned or be destined to productive or repair processes, as supplies, the other parts will be considered as waste.
3. Customs Information module for Departures (returns, donations, destruction, regime changes, etc.). This module must include at least the following information:
3.1 Customs declaration (pedimento) number (customs code / clearance section, patent, and document number).
3.2. Date of the customs declaration (pedimento).
3.3. Code of the customs declaration (pedimento).
In this module, the quantity of each merchandise determined or calculated in accordance with numeral 2 of this rubric must be automatically discharge (discounted), using for this purpose the First Entries First Exits (Primeras Entradas Primeras Salidas) inventory control method, discharging said merchandise from the customs declaration (pedimento) that protects the oldest temporary import that contains the merchandise to discharge, considering the following:
(a) If the total amount of each merchandise determined is less than the balance of said merchandise contained in the customs declaration (pedimento) that protects the temporary importation, the total amount of the merchandise will be discharged.
(b) If the total amount of each merchandise determined, is greater than the balance of said merchandise contained in the customs declaration (pedimento) that protects the temporary importation, the balance of the merchandise contained in that customs declaration (pedimento) will be discharge and the difference will be discharged from the next customs declaration (pedimento) that covers the temporary import that corresponds in a chronological order.
Likewise, the waste must be discharged at the time of donation, destruction, transfer, regime change or return, using the First Entries First Exits (Primeras Entradas Primeras Salidas) inventory control method for such purposes, unloading said merchandise from the customs declaration (pedimento) that covers the oldest temporary import that contains the merchandise to be discharged, using the same discharge procedure, indicated in the previous paragraph.
In the case of repair processes, the actual consumption per month should be discharged using the First Entries First Exits (Primeras Entradas Primeras Salidas) inventory control method, to identify the customs declarations (pedimentos) that cover temporary importation.
Certified companies that have the authorization referred to in rule 7.1.4. --347-Regla 7.1.4--, which manufacture goods from the electrical, electronic, auto parts, automotive or aeronautical sector, for the purpose of discharges in accordance with the preceding paragraphs, may choose to discharge (discount) automatically, the value per tariff fraction corresponding to the merchandise determined or calculated in accordance with numeral 2 of this rubric, using the First Entries First Exits (Primeras Entradas Primeras Salidas) method for this purpose, discharging said value from the oldest temporary import customs declaration (pedimento) containing values ??pending discharge of the tariff fraction of in question.
The certified companies of the auto parts industry that receive the proof of transfer of merchandise of the companies of the automotive terminal or manufacturing of motor vehicles in the terms of the rules 4.3.13. --330-Regla 4.3.13--, 4.3.17. --330-Regla 4.3.17-- and other matters related to the General Rules of Foreign Trade (Reglas Generales del Comercio Exterior), which choose to apply the provisions of rule 7.3.1. --349-Regla 7.3.1--, section V will register the number and date of the tax receipt issued in terms of the provisions of rule 4.3.11. --330-Regla 4.3.11--, to whom the parts and components or supplies were alienated.
4. Fixed Asset Module. Through this module, the customs information of imports, exports, returns, transfers, donations, destruction, and regime changes of fixed assets should be indicated, as appropriate and should include at least the following information:
4.1. Description of the merchandise: provide a description of the merchandise that includes the brand and model, in the case of machinery and equipment. In the case of spare parts, tools, instruments, and molds, it will not be necessary to record such data.
4.2. Customs declaration (pedimento) number (customs code / clearance section, patent, and document number).
4.3. Date of the customs declaration (pedimento).
4.4. Code of the customs declaration (pedimento).
C. REPORT MODULE:
This module must allow the issuance of reports that prove compliance with customs obligations.
The minimum reports that this module should issue are:
1. Entry Report of Temporary Import Merchandise. Which must show the information referred to in rubric B, numeral 1 of this Section.
2. Exit Report of Temporary Import Merchandise. Which must show the information referred to in rubric B, numeral 3 of this Section.
3. Balances Report of Temporary Import Merchandise. Which must contain the balances by tariff fraction of the temporarily imported material.
4. Report of materials used. Which should allow to know the quantity of materials used in the production in a specific period.
II. Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) referred to in rule 7.1.4., Section D, Section VII. --347-Regla 7.1.4--
The Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) must receive electronically, within a period not exceeding 24 hours, the information indicated in this Section, which must be obtained electronically from the corporate system and the remaining information that must be received no later than of the payment of the corresponding customs declaration (pedimento). In addition, online access to the customs authority must be allowed, ensuring compliance with the following objectives:
1. Fully comply with the provisions established in the Law, its Regulations, and the General Rules of Foreign Trade (Reglas Generales del Comercio Exterior), regarding the control of inventories of temporarily imported merchandise.
2. Have an instrument to check the returns of temporarily imported merchandise and control of merchandise pending return.
3. Generate reports that allow compliance with the information requirements established in the customs provisions and the authority itself.
The system must be formed with at least the following catalogs and modules:
A. CATALOGS.
1. General Data of the Taxpayer.
2. Materials.
3. Products.
4. Suppliers.
5. Clients.
6. Submanufacture or Submaquila.
7. Customs agents, customs agencies and/or customs representatives.
8. Fixed Asset.
B. INTERFACE MODULE.
1. Entry Interface Module (Temporary Imports).
2. Exit Interface Module (Returns, Destructions, Donations, Regime Changes, etc.).
3. Module of Manufacturing Movements Interface and Adjustments.
C. CUSTOMS MODULE.
1. Customs Information Module on Entry (Temporary Imports).
2. Customs Information Module on Departures (Returns, Destructions, Donations, Regime Changes, etc.).
3. Fixed Asset Module.
D. PROCESS MODULE.
1. Entry Process Module.
2. Departure Process Module.
3. Module of Manufacturing Movements Interface and Adjustments.
4. Discharge Process Module.
E. REPORT MODULE:
1. Entry Report of Temporary Import Merchandise.
2. Exit Report of Temporary Import Merchandise.
3. Balance Report of Temporary Import Merchandise.
4. Material Discharge Report.
5. Adjustment Report.
The minimum information that catalogs and modules should contain is described below:
A. CATALOGS:
1. General data of the taxpayer. The following shall be indicated:
1.1. Denomination or company name.
1.2. Federal Taxpayer Registration (Registro Federal de Contribuyentes) code.
1.3. IMMEX Program Number issued by the Secretary of Economy (Secretaría de Economía).
1.4. Fiscal address and, where appropriate, the address (s) of the industrial plant (s) and warehouse (s) (street, number, zip code, colony, and federal entity).
The data indicated in numerals 1.1. and 1.2. must appear in each and every one of the reports in this Annex.
2. Materials. The material catalog identifies each material that is used in the production of exported merchandise registered in the corporate system and must indicate:
2.1. Part number or identification code: indicate the part number or internal identification code that the company assigns to the material.
2.2. Material description: commercial description of the material.
2.3. Tariff fraction: the one that corresponds to the merchandise 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).
2.4. Unit of measure of marketing: the unit of measure of marketing contained in the manufacturing system.
2.5. Unit of measurement of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación): the unit of measure that corresponds 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).
2.6. Type of material: identify for each material that is used in the production of exported merchandise, if applicable to:
2.6.1. Direct Material that includes raw materials, parts, and components.
2.6.2. Indirect material that includes consumable materials in the production process and registered in the corporate inventory control.
The data indicated in numerals 2.1. and 2.4. must be obtained electronically from the corporate system, so they cannot be modified within the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales).
3. Products. The catalog of finished products that identifies each merchandise registered in the corporate system.
3.1. Part number or identification code: indicate the part number or internal identification code that the company assigns to the product and identifies it for the purposes of this Annex.
3.2. Product description: commercial description of the product.
3.3. Tariff fraction: the one that corresponds to the merchandise 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).
3.4. Unit of measure of marketing: the unit of measure of marketing contained in the manufacturing system.
3.5. Unit of measurement of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación): the unit of measure that corresponds 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).
The data indicated in numerals 3.1. and 3.4. must be obtained electronically from the corporate system, so they cannot be modified within the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales).
4. Suppliers. The catalog must contain the suppliers related to the supply of merchandise and at least the following information must be indicated:
4.1. Number or identification code assigned by the company.
4.2. Name, denomination or company name.
4.3. If it is national or foreign.
4.4. If it is national, indicate the registration or authorization number that corresponds to:
4.4.1. IMMEX Program;
4.4.2. Strategic Controlled Premises.
4.5. In the case of foreigners, the tax identification code, in the case of nationals, the Federal Taxpayer Registration (Registro Federal de Contribuyentes) code or, where appropriate, the Unique Population Registry Code (Clave Única de Registro de Población).
4.6. Fiscal address (street and number, zip code, colony, federal entity, and country).
The data indicated in numerals 4.1. and 4.2. must be obtained electronically from the corporate system, so they cannot be modified within the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales). Inactive registers in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) supplier catalog must remain in that catalog for five years from the date of withdrawal.
5. Clients. The catalog must contain at least the following client data:
5.1. Number or identification code assigned by the company.
5.2. Name, denomination or company name.
5.3. In the case of foreigners, the tax identification code, in the case of nationals, the Federal Taxpayer Registration (Registro Federal de Contribuyentes) code or, where appropriate, the Unique Population Registry Code (Clave Única de Registro de Población).
5.4. If you are a national, please provide the registration or authorization number corresponding to:
5.4.1. IMMEX Program;
5.4.2. Foreign Trade Companies (Empresas de Comercio Exterior);
5.4.3. Companies in the automotive terminal or manufacturing of motor vehicles;
5.4.4. Strategic Controlled Premises.
5.5. Fiscal address (street and number, zip code, colony, federal entity, and country).
The data indicated in numerals 5.1. and 5.2. must be obtained electronically from the corporate system, so they cannot be modified within the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales). Inactive records in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) customer catalog must remain in that catalog for five years from the date of withdrawal.
6. Sub-manufacturing or Submaquila. The data of registered of individuals o legal entities must be indicated to carry out complementary industrial processes:
6.1. Number or identification code assigned by the company.
6.2. Name, denomination or company name.
6.3. Secretary of Economy (Secretaría de Economía) authorization number and date.
6.4. Address of where the service of the Sub-manufacturing or Submaquila will be carried out.
Inactive registers in the sub-manufacturing or submaquila catalog of the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) must remain in that catalog for five years from the date of withdrawal.
7. Customs agents and/or representatives, where applicable, customs agencies. The following shall be indicated:
7.1. Customs agent patent number, authorization number of the customs agency or authorization of the customs representative.
7.2. Name of the customs agent, customs agency, or Customs Representative.
7.3. Federal Taxpayer Registration (Registro Federal de Contribuyentes) and Unique Population Registry Code (Clave Única de Registro de Población).
7.4. In the case of customs agents, customs agencies, name, denomination or company name and fiscal address (street and number, postal code, colony, and federal entity).
Inactive registers in the catalog of agents or customs representatives of the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) must remain in that catalog for five years from the date of withdrawal.
8. Fixed asset. This catalog identifies each asset of temporarily imported fixed assets, in accordance with the provisions of article 108, section III --218-Art. 108-- of the Law and at least the following should be indicated:
8.1. Purchase order: number of the purchase order that corresponds to the merchandise.
8.2. Description of the merchandise: the description must allow it to be related to the description of the merchandise contained in the invoice, as well as to the corresponding description 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).
8.3. Brand, model, or serial number: indicate the corresponding data, in accordance with the provisions of article 36-A, section I, second paragraph --201-Art. 36A-- of the Law.
8.4. Tariff fraction: the one that corresponds to the merchandise 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).
The data indicated in section 8.1 must be obtained electronically from the corporate system, so that within the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) it cannot be modified.
B. INTERFACE MODULE:
1. Entry Interface Module (Temporary Imports). Through this module, the entry of materials registered in the company's corporate system must be received electronically in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) and must include at least the following information:
1.1. Part number.
1.2. Quantity.
1.3. Unit of measure for marketing.
1.4. Amount in dollars.
1.5. Date of receipt of the merchandise.
1.6. Supplier identification number.
1.7. Commercial invoice number or receipt control.
1.8. Purchase Order.
1.9. Identifier of the corporate system that generated the entry.
The data indicated in this numeral must be obtained electronically from the corporate system, so that within the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) cannot be modified, except for the dollar amount in the case of virtual operations.
2. Exit interface module (Returns, Donations, Destructions, Regime Changes, etc.) Through this module, the exit of materials and products registered in the company's corporate system must be received electronically in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) and must include at least the following information:
2.1. Part number.
2.2. Quantity.
2.3. Unit of measure for marketing.
2.4. Amount in dollars.
2.5. Transaction date of termination of the corporate system.
2.6. Customer Identification Number.
2.7. Commercial invoice number or shipment control.
2.8. Sales / customer order.
2.9. Identifier of the corporate system that generated the exit.
The data indicated in this numeral must be obtained electronically from the corporate system, so that within the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) cannot be modified, except for the dollar amount in the case of virtual operations.
3. Module of Manufacturing Movements interface and Adjustments. Through this module, entries, exits, adjustments, and inventories registered in the company's corporate system must be received electronically in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) and must include at least the following information:
3.1. Manufacturing Movements.
3.1.1. Consolidated movements of the transactions of the corporate system.
3.1.2. Actual consumption: temporarily imported merchandise referred to in article 108, section I --218-Art. 108-- of the Law, that are used in the process of elaboration, transformation, repair, manufacture, assembly or remanufacturing, of the merchandise object of the IMMEX Program, determined for a specific period according to the control systems that each company has established.
3.2. Settings
3.2.1. Missing and surplus.
3.2.2. Losses.
For disassembly operations, through this module, the data of the merchandise actually obtained in the disassembly process and registered in the company's corporate system must also be received electronically in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) and must include at least the following information.
(a) Identification number or code: indicate the internal number or code that the company assigns to the merchandise that results from the disassembly process.
b) Description: provide the commercial description of the merchandise that results from the disassembly process.
c) Unit of measure: the marketing unit that corresponds to the merchandise described in the previous numeral.
d) Quantity of merchandise: the one that corresponds according to the unit of measure indicated in the previous numeral.
e) Unit value in dollars.
f) Total dollar amount.
(g) Recovery date of the merchandise.
h) Identifier of the corporate system.
Merchandise for future recovery derived from initial disassembly processes may be registered and quantified in accordance with the preceding paragraph and stored for future disassembly processes in order to obtain recovered parts.
The parts recovered from the disassembly processes will be registered in the Electronic Inventory Control System for Temporary Import´s (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) catalog of materials in accordance with the provisions of the second paragraph of this Section and may be returned or used as supplies for productive or repair processes.
The remainder of the disassembly processes from which it is no longer possible to recover parts, shall be considered as waste.
C. CUSTOMS MODULE:
1. Customs Information Module for Entry (Temporary Imports). Through this module, the customs information of the temporary imports transferred from the elaboration module of the customs declarations (pedimentos) must be received electronically in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) and must include at least the following information:
1.1. Customs declaration (pedimento) number (customs code / clearance section, patent, and document number).
1.2. Code of the customs declaration (pedimento).
1.3. Entry date stated in the customs declaration (pedimento).
1.4. Country of origin of the merchandise.
1.5. Import tax rate applicable to the merchandise, indicating the type of rate that corresponds:
1.5.1. General rate of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación).
1.5.2. Preferential rate under any free trade agreement or commercial agreement signed by Mexico, indicating the respective treaty or agreement.
1.5.3. Rate foreseen in the Sector Promotion Programs (Programas de Promoción Sectorial);
1.5.4. Rate applicable under Rule 8a.
1.6. Commercial Invoice.
1.7. In the case of consolidated customs declarations (pedimentos) under the terms of rule 7.3.3., Section IX, subsection b) --349-Regla 7.3.3--, the following data must be recorded for each consignment:
1.7.1. "Electronic import and export notice" in accordance with the format published in the General Rules of Foreign Trade (Reglas Generales del Comercio Exterior).
1.7.2. Cross date of the "Electronic import and export notice".
This module must not allow the modification of the minimum required information, which is obtained from the corporate system according to rubric B, numeral 1 of this Section.
The data referred to in numerals 1.1., 1.2., 1.3. and 1.7. must be received electronically in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) within 24 hours after the information is generated.
2. Customs Information module on Departures (Returns, Donations, Destructions, Regime Changes, etc.) Through this module, the customs information of the returns, transfers, donations, destruction, and regime changes of materials or products as appropriate, transferred from the elaboration module of the customs declarations (pedimentos) and must be received electronically in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) and must include at least the following information:
2.1. Customs declaration (pedimento) number (customs code / clearance section, patent, and document number).
2.2. Date of the customs declaration (pedimento).
2.3. Code of the customs declaration (pedimento).
2.4. Destination country of the merchandise.
2.5. Data of the merchandise according to the catalog of materials referred to in rubric A, numeral 2 of this Section, in the case of materials and numeral 3 in the case of products, depending on whether it is export, return, transfer, donation, destruction and / or regime change of materials or products.
2.6. Air waybill or bill of lading when applicable.
2.7. Commercial invoice, when applicable.
2.8. In the case of consolidated customs declarations (pedimentos) under the terms of rule 7.3.3., Section IX, subsection b) --349-Regla 7.3.3--, for each consignment, the following data must be recorded:
2.8.1. "Electronic import and export notice" in accordance with the format published in the General Rules of Foreign Trade (Reglas Generales del Comercio Exterior).
2.8.2. Cross date of the "Electronic import and export notice".
3. Fixed Asset Module. Through this module, customs information on imports, exports, returns, transfers, donations, destruction, and regime change of fixed assets should be received electronically in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales), as appropriate, transferred from the elaboration module of the customs declarations (pedimentos) and should include at least the following information:
3.1. Customs declaration (pedimento) number (customs code / clearance section, patent, and document number).
3.2. Date of the customs declaration (pedimento).
3.3. Code of the customs declaration (pedimento).
3.4. Country of origin of the merchandise.
3.5. Merchandise data in accordance with the catalog of assets referred to in rubric A, numeral 8 of this Section.
3.6. Import tax rate applicable to the merchandise, indicating the type of rate that corresponds:
3.6.1. General rate of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación).
3.6.2. Preferential rate under any free trade agreement or commercial agreement signed by Mexico, indicating the respective treaty or agreement;
3.6.3. Rate foreseen in the Sector Promotion Programs (Programas de Promoción Sectorial);
3.6.4. Applicable rate under Rule 8a.
3.7. Air waybill or bill of lading.
3.8. Commercial Invoice or the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet).
3.9. In the case of consolidated customs declarations (pedimentos) under the terms of rule 7.3.3., Section IX, subsection b) --349-Regla 7.3.3--, for each consignment, the following data must be recorded:
3.9.1. "Electronic import and export notice" in accordance with the format published in the General Rules of Foreign Trade (Reglas Generales del Comercio Exterior).
3.9.2. Cross date of the "Electronic import and export notice" in the case of imports.
In the case of rectifications to the customs declarations (pedimentos) that cover the operations of this module, the information of the customs declaration (pedimento) that covers the rectification must be indicated.
D. PROCESS MODULE.
This module will allow to carry out the necessary processes that allow integrating the information of the Interface Modules, with the information of the Customs Module. Likewise, through the process of discharges, it will allow reconciling the inventory of the corporate system reflected in the Manufacturing Movements and Adjustments Module, against the inventory contained in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) system, thus ensuring the integrity of the information.
Processes to be performed by the system:
1. Entry Processing Module: the entries received from the corporate system must be registered daily through the Interfaces Module and must be complemented with the customs information of the Customs Module.
2. Departure Process Module: the departures received from the corporate system must be registered daily through the Interfaces Module and must be complemented with the customs information of the Customs Module.
3. Movement Process and Manufacturing Adjustments Module:
3.1. This module will receive from the corporate system the quantities of the initial and final inventory for a specific period of each entry, exit, or adjustment material. The quantities must be determined in the unit of measure according to rubric A, number 2.4. of this Section.
3.2. This module will receive from the corporate system the quantities of each product produced and each material used in the production of them for a specific period, which allow to relate each product indicated in the inventories, with the respective customs declaration (pedimento) that covers the return, transfer, or regime change. The quantities must be determined in the unit of measure according to rubric A, section 2.4. of this Section.
3.3. This module will reconcile the information contained in the Manufacturing Movements and Adjustments Module indicated in rubric B, number 3 of this Section, generated by the corporate system for a specific period, and will make the comparison with the customs information registered in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales).
4. Discharge Process Module: The system must carry out the necessary processes to determine the quantity of merchandise incorporated in the export products and identify the customs declarations (pedimentos) that covers the temporary importation, which must be affected by returns, transfers, regime changes and what corresponds to losses and waste.
4.1. Discharge (discount) the quantity of each merchandise determined according to rubric B, numeral 3.1.2. of this Section, automatically, for this purpose the First Entries First Exits (Primeras Entradas Primeras Salidas) inventory control method, discharging said merchandise from the customs declaration (pedimento) that covers the oldest temporary import containing the merchandise to be unloaded at the part number level, considering the following:
In the case of materials recovered from the disassembly processes, the actual consumption per period must be discharged by part number recovered for future processes of greater disassembly, of the customs declaration (pedimento) that covers the oldest temporary import containing the merchandise from which the recovered parts were obtained.
4.1.1. If the total quantity of each merchandise determined according to rubric B, numeral 3.1.2. of this Section, it is less than the balance of said merchandise contained in the customs declaration (pedimento) that protects the temporary importation, the total amount of the merchandise will be discharged.
4.1.2. If the total quantity of each merchandise determined according to rubric B, numeral 3.1.2. of this Section, it is greater than the balance of said merchandise contained in the customs declaration (pedimento) that protects the temporary importation, the balance of the merchandise contained in that customs declaration (pedimento) will be discharged and the difference will be discharged from the next customs declaration (pedimento) that covers the corresponding temporary importation in a chronological order.
4.2. Discharge the waste at the time of donation, destruction, transfer, regime change, or return, using the First Entries First Exits (Primeras Entradas Primeras Salidas) inventory control method for such purposes, unloading said merchandise from the customs declaration (pedimento) that covers the oldest temporary import containing the merchandise to discharge at a part number level, using the same discharge procedure, indicated in the previous number.
4.3. Discharge temporarily imported fixed assets, at the time of return, transfer, regime change, or donation.
4.4. Companies may choose to carry out the discharge by value, automatically discounting, the value that corresponds to the merchandise determined or calculated in accordance with the preceding paragraphs, by discharging said value from the oldest temporary import customs declaration (pedimento) containing values ??pending discharge at the tariff fraction level or at the customs declaration (pedimento) level.
The system must carry out the necessary processes that allow to related the total value of the merchandise incorporated in the export products with the temporary import customs declarations (pedimentos) that must be affected, so that in the customs information of entries, exits, and adjustments, the corresponding value must indicated.
When companies choose to carry out the discharges at the customs declaration (pedimento) level, the balance in the import customs declarations (pedimentos) will be interpreted as corresponding to the merchandise with a higher tariff rate, contained in the customs declaration (pedimento).
E. REPORT MODULE:
This module must allow the issuance of reports that verify compliance with customs obligations, as well as the integrity of the information provided by the corporate system to the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales).
The minimum reports that this module should issue are:
1. Entry Report of Temporary Import Merchandise.
2. Exit Report of Temporary Import Merchandise.
3. Balances Report of Temporary Import Merchandise.
4. Material Discharge Report.
5. Adjustment Report.
In the event that the company makes its discharge per value, in accordance with the option provided in section 4.4. of the Discharge Process Module, the reports referred to in this Section will be issued by value.