ARTICLE 108: TEMPORARY IMPORT OF MACHINERY AND IMMEX MERCHANDISE

Maquiladoras and companies with export programs (DECRETO IMMEX: Art. 2) authorized by the Secretary of Economy (Secretaría de Economía) (RGCE 2022: Apendice 8), may carry out the temporary importation of merchandise (LFD: Art. 49) (RGCE 2022: Regla 5.1.4), to return abroad (LIVA: Art. 29) (LFD: Art. 49) (RGCE 2022: Regla 3.1.7) (RGCE 2022: Regla 1.6.13) (RGCE 2022: Regla 1.6.14) after being assigned to a process of elaboration, transformation or repair (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 16), as well as the merchandise to return in the same state (RGCE 2022: Apendice 2), under the terms of the authorized program, provided that they comply with the control requirements (RGCE 2022: Regla 4.3.1) (RGCE 2022: Anexo 24) (LA: Art. 59) that establishes the Service Tax Administration (Servicio de Administración Tributaria) through rules.

The temporary importation of the merchandise referred to in section I, subsections a), b) and c) of this article shall be subject to the payment of the general import tax (RGCE 2022: Regla 1.6.10) (RGCE 2022: Regla 1.6.11) in the cases provided for in article 63-A of this Law (LA: Art. 63A) and, where appropriate, the applicable compensatory fees.

Merchandise temporarily imported by maquiladoras or companies with export programs authorized by the Secretary of Economy (Secretaría de Economía), under their respective programs (LA: Art. 176) (LA: Art. 178) (CFF: Art. 103), may remain in the national territory for the following periods:

(RLA: Art. 173) (RGCE 2022: Regla 4.3.6) (RGCE 2022: Regla 4.8.9) (RGCE 2022: Regla 7.3.3)

In cases where residents of the country sell products to the maquiladoras and companies that have export programs authorized by the Secretary of Economy (Secretaría de Economía), as well as to foreign trade companies that have a registry of the Secretary of Economy (Secretaria de Economía), the definitive export of the merchant's merchandise will be considered as temporary importation and perfected, provided there is proof of exportation. (RLA: Art. 167) (RGCE 2022: Regla 5.2.6) (RGCE 2022: Regla 5.2.7)

Merchandise that have been temporarily imported in accordance with this article must return abroad (RLA: Art. 172) (RGCE 2022: Regla 2.5.2) (RGCE 2022: Regla 2.5.5) (RGCE 2022: Regla 2.5.7) (RGCE 2022: Regla 5.5.1) or go to another customs regime in the expected deadlines. Otherwise, it will be understood that they are illegally in the country, for having concluded the temporary import regime to which they were destined. (LA: Art. 182) (LA: Art. 183) (LA: Art. 177) (CFF: Art. 103)

Petroleum products are merchandise that cannot be subject to this regime.