ARTICLE 107: TEMPORARY IMPORTS THAT DO NOT REQUIRE CUSTOMS DECLARATION (PEDIMENTO)

In the case of temporary imports referred to in subsections a), b) and d) of section ll, section lll, subsection b) of section IV and subsections a), b), c) and e) of the section V of article 106 of this Law (LA: Art. 106), in the customs declaration (pedimento) (LA: Art. 2) the purpose to which the merchandise will be destined and, where appropriate, the place where they will fulfill the aforementioned purpose and the merchandise themselves will be maintained.

The Service Tax Administration (Servicio de Administración Tributaria) may, by means of rules, determine the cases in which a customs declaration (pedimento) for temporary importation of merchandise or for its return will not be required, and will establish in them the official form that must be submitted. (RGCE 2022: Regla 4.2.15) (RGCE 2022: Regla 5.1.1)

The submission of customs declaration (pedimento) will not be necessary when another document is presented for the same purpose provided in an international treaty to which Mexico is a part of. The Service Tax Administration (Servicio de Administración Tributaria) will establish through rules (RGCE 2022: Regla 3.6.1) (RGCE 2022: Regla 3.6.2) (RGCE 2022: Regla 3.6.3) (RGCE 2022: Regla 3.6.4) (RGCE 2022: Regla 3.6.5) (RGCE 2022: Regla 3.6.6) (RGCE 2022: Regla 3.6.7) (RGCE 2022: Regla 3.6.8) (RGCE 2022: Regla 3.6.9) (RGCE 2022: Regla 3.6.10) (RGCE 2022: Regla 3.6.11) (RGCE 2022: Regla 3.6.12), the cases and conditions in which the use of this document will proceed, in accordance with the provisions of the corresponding international treaty.