ARTICLE 112: TRANSFER BETWEEN MACHINERY AND IMMEX

Maquiladoras or companies with export programs (DECRETO IMMEX: Art. 2) authorized by the Secretary of Economy (Secretaría de Economía), may transfer the merchandise that had been imported temporarily (RLA: Art. 166), to other maquiladoras or companies with export programs authorized by the Secretary of Economy (Secretaría de Economía), which will carry out the processes of transformation, elaboration or repair, or make the return of said merchandise (RGCE 2022: Regla 3.1.7), provided that (RGCE 2022: Regla 4.3.19) they process an export customs declaration (pedimento) in the name of the person making the transfer, in which the determination and payment of the general import tax corresponding to the merchandise of foreign origin in accordance to its tariff classification, in the terms of article 56 of this Law (LA: Art. 56), considering the value of the merchandise, at the exchange rate in effect on the date of the payment is made, and together can process a temporary import customs declaration (pedimento) in the name of the company that receives the merchandise, complying with the requirements that designate the Ministry through rules. (RGCE 2022: Regla 1.6.7) (RGCE 2022: Regla 1.6.16) (RGCE 2022: Regla 1.6.17) (RGCE 2022: Regla 4.1.3) (RGCE 2022: Regla 4.3.1)When the company that receives the merchandise presents together with the import customs declaration (pedimento) referred to in the preceding paragraph, a letter assuming responsible for solidarity for the payment of the general import tax corresponding to merchandise of foreign origin temporarily imported by the person making the transfer and its suppliers, the payment of the general import tax caused by the transferred merchandise will be deferred in the terms of article 63-A of this Law (LA: Art. 63A) (RGCE 2022: Regla 1.6.14) (RGCE 2022: Regla 1.6.15). When the person who receives the merchandise, at the same time transfers them to another maquiladora or companies with export programs authorized by the Secretary of Economy (Secretaría de Economía), will pay the tax for which it has been responsible for solidarity, unless the person to whom it transferred the merchandise in turn assume responsible for solidarity for the transfer and their suppliers.The processes of transformation, elaboration or repair of the merchandise may be carried out by a person other than those indicated in the first paragraph of this article, when they comply with the control conditions established by the Regulation. (RGCE 2022: Regla 4.3.4) (RGCE 2022: Regla 4.3.5) (RLA: Art. 197)