RULE 4.3.21: PROCEDURE FOR THE TRANSFER OF TEMPORARILY IMPORTED MERCHANDISE

For the purposes of articles 112, first paragraph of the Law (LA: Art. 112), 166 (RLA: Art. 166) of the Regulation and 8 (DECRETO IMMEX: Art. 8) of the IMMEX Decree, in the transfers of temporarily imported merchandise made by companies with the IMMEX Program 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 merchandise to the strategic controlled premises, it will be the following:

I. Carry out the following procedure:

a) Transmit to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral) and pay in accordance with the provisions of rule 1.6.2. (RGCE 2020: Regla 1.6.2), the customs declaration (pedimento) for temporary importation, introduction to a fiscal deposit or strategic controlled premises on the day the merchandise are transferred, in the name of the company that receives them; and the customs declaration (pedimento) that protects the return must be transmitted to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral) and paid in accordance with the provisions of rule 1.6.2. (RGCE 2020: Regla 1.6.2), no later than the day following on which the merchandise were transferred, in the name of the company that transfers them, using the corresponding code as indicated in Appendix 2 (RGCE 2020: Apendice 2) of Annex 22.

Temporary imports made by transfer will be subject to payment of the Value-Added Tax (Impuesto al Valor Agregado) and / or Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), except when there is a Registry in the Business Certification Scheme or guarantee referred to in rules 7.1.2. (RGCE 2020: Regla 7.1.2), 7.1.3. (RGCE 2020: Regla 7.1.3) and 7.4.1. (RGCE 2020: Regla 7.4.1)

Companies will be able to process consolidated weekly or monthly customs declarations (pedimentos) that cover merchandise transferred to a single company and received from a single supplier.

When making the first transfer of merchandise in the week or calendar month in question, or at any time prior to said transfer, within the week or month in question, depending on the option exercised, the customs agent, customs agency, customs representative, the importer or exporter, must transmit to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral), the information corresponding to the customs declarations (pedimentos) that protect the return; or temporary importation, introduction to fiscal deposit or strategic controlled premises, indicating the number of the patent or authorization of customs agents, or customs representatives, or of the importer or exporter, number and code of customs declaration (pedimento), Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the importer and exporter, respectively, program or authorization number, code that identifies the type of operation and destination or origin of the merchandise.

In this case, the transferring company must include in the complement of "Leyendas fiscales" of the issued Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet), the IMMEX Program number or the authorization number, as the case may be, as well as the one that corresponds to the company that receives the merchandise, without it being necessary to make the transmission referred to in rules 1.9.18 of the transfers and in the presentation of the customs declaration (pedimento) (RGCE 2020: Regla 1.9.16) and 1.9.19. (RGCE 2020: Regla 1.9.17)

The customs declarations (pedimentos) that protect the virtual return and temporary importation, introduction to fiscal deposit or strategic controlled premises, must be paid every week or within the first 10 days of each month, depending on the option exercised, including all operations carried out during the week or the month immediately preceding.

In the customs declarations (pedimentos), the corresponding code must be indicated in the identifier block, according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22, noting the IMMEX Program number or the authorization number, as appropriate. In the case of disposals of national suppliers, the supplier's Federal Taxpayer Registration (Registro Federal de Contribuyentes) shall be noted.

When processing the customs declaration (pedimento) that protects the return, the customs agent, the customs agency, the customs representative or the exporter, must transmit the fields of the "discharge block" according to Annex 22 (RGCE 2020: Anexo 22), referring to the number, date and code of the paid customs declaration (pedimento) that covers the temporary importation, of introduction to the fiscal deposit or strategic controlled premises, of the transferred merchandise.

Once the customs declarations (pedimentos) have been validated by the Automated Integral Customs System (Sistema Automatizado Aduanero Integral) and paid, the automated selection mechanism will be understood to have been activated, so it will not be necessary to physically present them to customs.

When the customs declarations (pedimentos) that cover the transfer of merchandise are not transmitted and paid within the period indicated in this subsection, they may be transmitted and paid extemporaneously, provided that:

1. It is carried out within the 6 months following the transfer, said 6 months will be subject to not exceeding the period of temporary importation of the merchandise object of the transfer.

2. The customs authority has not left the summons to deliver the home visit order, the requirement or any other request, aimed at verifying compliance with the tax provisions, with respect to the merchandise being transferred.

3. Payment of the fine indicated in article 185, section I (LA: Art. 185) of the Law.

In the event that the customs authority has initiated the acts referred to in numeral 2 of the previous paragraph or the faculties of verification before the customs declarations (pedimentos) that protect the transfer of merchandise are transmitted and paid, the merchandise will be deemed not returned and the company with the IMMEX Program or person who has authorization to allocate merchandise to the strategic controlled premises regime, who has made the transfer, will be responsible for the payment of the contributions and their accessories, with respect to the merchandise that is not considered returned.

b) For the purposes of the provisions of this rule, the customs declarations (pedimentos) that are processed in terms of the previous paragraph, may cover the merchandise that are transferred in each transport vehicle as a different operation, using the following means, without their being necessary the physical presentation to customs:

1. In road transport, the customs declarations (pedimentos) that are processed may cover the merchandise that are transported in a single vehicle and the weight that is consigned in each transport may not be greater than that established in NOM-012-SCT-2-2017, on the weight and maximum dimensions with which motor transport vehicles that travel on the general roads of federal jurisdiction can circulate. A higher weight may only be consigned in the case of operations in which the special permission that has been obtained, of the Secretary of Communications and Transportation (Secretaría de Comunicaciones y Transportes) referred to in the Regulation on the Weight, Dimensions and Capacity of Motor Transport Vehicles that travel on the Roads and Bridges of Federal Jurisdiction. The weight limit will also apply for each transfer operation that is included in the consolidated customs declarations (pedimentos).

2. In rail transport, only merchandise that are transported in a boxcar or railcar may be covered.

3. In road-rail transport, the weight limit established in numeral 1 of this subsection will be applicable as regards to the means of road transport.

4. In pedestrian transport, only merchandise that can be normally transported by a person may be covered, either by themselves or with the help of some means that requires their physical drive, such as dollies.

5. In other means (such as forklifts, conveyor belts, transport robots or some other means whose technological implementation allows merchandise to be transported) all merchandise transported during a day may be covered.

The means of transport referred to in numerals 4 and 5, of this subsection, may only be used when, due to the distance between the transferring company and the one that receives it, the use of road or rail transport is not essential for the transfer of the merchandise, as long as they have the Registry in Business Certification Scheme, the Value-Added Tax (Impuesto al Valor Agregado) and the Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, any rubric.

Once the customs declarations (pedimentos) have been validated by the Automated Integral Customs System (Sistema Automatizado Aduanero Integral) and paid, the automated selection mechanism will be understood to have been activated.

c) The companies with the IMMEX Program that receive the merchandise subject to the transfer, must return them by means of the customs declaration (pedimento) or import them definitively within 6 months after the transfer was made.

The provisions of the preceding paragraph shall not be applicable in the case of the following merchandise:

1. Those received by companies that have the Registry in Business Certification Scheme, referred to in rule 7.1.4. (RGCE 2020: Regla 7.1.4), in the modality of Authorized Economic Operator, under the rubric that may be applicable.

2. Those that alienate national suppliers to them, in accordance with rule 5.2.6, section II. (RGCE 2020: Regla 5.2.5)

In the event that companies with the IMMEX Program do not return or definitively import the merchandise within the period indicated in this section, they may regularize them in accordance with the provisions of rule 2.5.2. (RGCE 2020: Regla 2.5.2)

d) When transfers are made from companies with the IMMEX Program or people who have authorization to allocate merchandise to the strategic controlled premises regime, who are located in the border region or fringe to another company with the IMMEX Program, companies in the automotive terminal or manufacturing of motor vehicles or auto parts or to people who have authorization to allocate merchandise to the strategic controlled premises regime, located in the rest of the national territory, must be accompanied in their transfer with a copy of the customs declaration (pedimento) that protects the temporary importation, of introduction to fiscal deposit or strategic controlled premises, in the name of the company that will receive the merchandise. In the case of consolidated customs declarations (pedimentos), with the corresponding Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet).

e) When the transferred merchandise change from the temporary import regime to definitive, the companies must comply with the provisions of rules 1.6.8. (RGCE 2020: Regla 1.6.8) and 1.6.10. (RGCE 2020: Regla 1.6.10), as appropriate.

In the case of transfers with consolidated customs declarations (pedimentos), the company that receives the merchandise may present, within the same week or month in which the consolidated weekly or monthly temporary import customs declaration (pedimento) is filed, the regime change customs declaration (pedimento), corresponding to the merchandise delivered or transferred to a third company during the immediately preceding week or month, as the case may be.

II. The customs authority in the exercise of its faculties of verification will consider valid the transfers made by companies with the IMMEX Program, provided that they have complied with the provisions of section I of this rule, in addition to the following:

a) Transfers are included in the inventory control referred to in sections I and II of Annex 24 (RGCE 2020: Anexo 24), as the case may be.

b) They have the elements that they verify:

1. The transfer operation, for which the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) that meets the requirements indicated by the Federal Fiscal Code (Código Fiscal de la Federación) must be exhibited.

2. The physical transfer of the merchandise. For this, the payments of the means of transport used, expenses incurred for the transfer, transfer documents, records or controls of the physical exit of the merchandise from the warehouse of the transferring company or its sub-maquiladoras or the document stating the delivery of the merchandise to the recipient.

3. The process of elaboration, transformation, or repair, carried out before the transfer, if applicable.

Law 105 (LA: Art. 105), 108 (LA: Art. 108), 112 (LA: Art. 112), 185-I (LA: Art. 185), IMMEX Decree 8 (DECRETO IMMEX: Art. 8), Regulation 166 (RLA: Art. 166), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.6.2. (RGCE 2020: Regla 1.6.2), 1.6.8. (RGCE 2020: Regla 1.6.8), 1.6.10. (RGCE 2020: Regla 1.6.10), 1.9.18. (RGCE 2020: Regla 1.9.16), 1.9.19. (RGCE 2020: Regla 1.9.17), 2.5.2. (RGCE 2020: Regla 2.5.2), 5.2.6. (RGCE 2020: Regla 5.2.5), 7.1.2. (RGCE 2020: Regla 7.1.2), 7.1.3. (RGCE 2020: Regla 7.1.3), 7.1.4. (RGCE 2020: Regla 7.1.4), 7.4.1. (RGCE 2020: Regla 7.4.1), Annexes 22 (RGCE 2020: Anexo 22) and 24 (RGCE 2020: Anexo 24)