ARTICLE 109: INFORMATIVE DECLARATIONS

Maquiladoras and companies with export programs authorized by the Secretary of Economy (Secretaría de Economía) must submit to the customs authorities, a statement in which they provide information (DECRETO IMMEX: Art. 25) on the returned merchandise, the proportion they represent of those temporarily imported, the losses (LA: Art. 2) and waste (LA: Art. 2) (RLA: Art. 171) that do not return (RGCE 2022: Regla 1.6.9) (RLIVA: Art. 47), as well as those that are destined for the national market, in accordance with the provisions of the Regulation. (RLA: Art. 168)

Taxpayers referred to in this article, may convert temporary import into definitive, provided that (RLA: Art. 170) they pay the compensatory fees in force at the time of the regime change, the general import tax updated in the terms of article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 17A), from the month in which the merchandise were imported temporarily and until the regime change is made.

They will not be considered definitively imported losses and waste of temporarily imported merchandise, provided that the waste is destroyed (RLA: Art. 142) (RGCE 2022: Regla 4.3.3) (RGCE 2022: Regla 5.5.1) and comply with the control provisions (LA: Art. 59) (RGCE 2022: Regla 4.3.1) (RGCE 2022: Anexo 24) establishes the Regulation. (RLA: Art. 172) (RGCE 2022: Regla 3.3.11)

For the purposes of the preceding paragraph, companies with maquila or export programs may transfer the waste (RGCE 2022: Regla 1.6.7) (RGCE 2022: Regla 1.6.9) of the merchandise that they had temporarily imported, to other maquiladoras or companies with export programs, which will carry out the processes of transformation, elaboration or repair, or make the return of said merchandise, provided that they process an export customs declaration (pedimento) for waste or obsolete material on behalf of the person to make the transfer, and together transmit a customs declaration (pedimento) (RGCE 2022: Apendice 2) of temporary importation is processed in the name of the company that receives the merchandise, complying with the requirements indicated by the Service Tax Administration (Servicio de Administración Tributaria).