ARTICLE 108: TEMPORARY IMPORT OF MACHINERY AND IMMEX MERCHANDISE
Maquiladoras and companies with export programs --771-Art. 2-- authorized by the Secretary of Economy (Secretaría de Economía) --388-Apendice 8--, may carry out the temporary importation of merchandise --508-Art. 49-- --337-Regla 5.1.4--, to return abroad --284-Art. 29-- --508-Art. 49-- --320-Regla 3.1.7-- --309-Regla 1.6.13-- --309-Regla 1.6.14-- after being assigned to a process of elaboration, transformation or repair --379-Apendice 2-- --375-Apendice 16--, as well as the merchandise to return in the same state --379-Apendice 2--, under the terms of the authorized program, provided that they comply with the control requirements --330-Regla 4.3.1-- --392-Anexo 24-- --203-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 --309-Regla 1.6.10-- --309-Regla 1.6.11-- in the cases provided for in article 63-A of this Law --207-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 --233-Art. 176-- --233-Art. 178-- --619-Art. 103--, may remain in the national territory for the following periods:
--51-Art. 173-- --330-Regla 4.3.6-- --335-Regla 4.8.9-- --349-Regla 7.3.3--
Up to eighteen months, in the following cases: --51-Art. 166-- --379-Apendice 2-- --349-Regla 7.3.1-- --349-Regla 7.3.2-- --349-Regla 7.3.3-- --349-Regla 7.3.5-- --349-Regla 7.3.6--
Lubricants and other materials to be consumed during the production process of export merchandise, except in the case of oil.
Raw materials, parts and components --309-Regla 1.6.6-- --349-Regla 7.3.3-- --330-Regla 4.3.9-- that are going to be fully destined to the integrate export merchandise.
Containers and packaging. --330-Regla 4.3.2-- --330-Regla 4.3.18-- --379-Apendice 2-- --388-Apendice 8--
Labels and brochures. --330-Regla 4.3.2-- --330-Regla 4.3.3--
For up to two years, in the case of containers - --329-Regla 4.2.13-- and trailer boxes. --379-Apendice 2-- --51-Art. 166--
For the validity of the maquila or export program --379-Apendice 2--, in the following cases: --203-Art. 52-- --218-Art. 104-- --218-Art. 110-- --51-Art. 166-- --309-Regla 1.6.9-- --309-Regla 1.6.10--
Machinery, equipment, tools --337-Regla 5.1.2--, instruments, molds and spare parts --341-Regla 5.5.1-- for the production process.
Equipment and apparatus for pollution control; for research or training, industrial security, telecommunications and computer, laboratory, measurement, product testing and quality control; as well as those involved in the handling of materials directly related to export merchandise and others related to the production process.
Equipment for administrative development.
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. --51-Art. 167-- --338-Regla 5.2.7-- --338-Regla 5.2.8--
Merchandise that have been temporarily imported in accordance with this article must return abroad --51-Art. 172-- --318-Regla 2.5.2-- --318-Regla 2.5.5-- --318-Regla 2.5.7-- --341-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. --233-Art. 182-- --233-Art. 183-- --233-Art. 177-- --619-Art. 103--
Petroleum products are merchandise that cannot be subject to this regime.