ARTICLE 116: TEMPORARY EXPORT DEADLINES TO RETURN IN ITS SAME STATE
The exit of national territory of the merchandise is authorized under the regime referred to in article 115 of this Law --219-Art. 115-- for the following deadlines: --219-Art. 114--
Up to three months, those of trailers and semi-trailers, including those designed and used exclusively for container transport. --308-Regla 1.5.1-- --331-Regla 4.4.6--
For up to six months, in the following cases: --308-Regla 1.5.1--
The container of the merchandise. --379-Apendice 2-- --355-Anexo 1-- --320-Regla 3.1.26--
Those carried out by residents in Mexico without permanent establishment abroad. --379-Apendice 2-- --50-Art. 155-- --38-Art. 102-- --38-Art. 103-- --329-Regla 4.2.2-- --331-Regla 4.4.3-- --331-Regla 4.4.4-- --332-Regla 4.5.31--
Samples and sample collection --320-Regla 3.1.2-- intended to announce the merchandise. --379-Apendice 2-- --325-Regla 3.6.2--
The equipment, props, and other equipment necessary for filming, provided they are used in the film industry and exported by residents in the country.--379-Apendice 2--
Up to one year, those that go to exhibitions, conventions, international congresses --50-Art. 153--, or cultural or sporting events. --379-Apendice 2-- --308-Regla 1.5.1-- --325-Regla 3.6.2-- --331-Regla 4.4.4--
For the period determined by rules by the Ministry --326-Regla 3.7.34-- --331-Regla 4.4.5-- and for the merchandise --359-Anexo 12-- --388-Apendice 8-- that in these they are indicated, when the economic circumstances so warrant, prior opinion of the Secretary of Economy (Secretaría de Economía) --388-Apendice 8--. In these cases, the Ministry may authorize the return obligation to be met with the introduction to the country of merchandise that were not temporarily exported, provided that they are fungible goods --379-Apendice 2-- --388-Apendice 8--, that are not susceptible of being identified individually and that the control conditions established by said dependency are met.
The periods referred to in sections I to IV of this article may be extended up to a period equal to that provided for in the section in question --388-Apendice 8--, by rectification of the temporary export customs declaration (pedimento), before expiration of the respective term --3-Art. 3--. If an additional period is required, authorization must be requested in accordance with the requirements set forth by the Ministry through rules --331-Regla 4.4.2-- --331-Regla 4.4.6--. In the case of what is stated in section IV, the established period may be extended, with the prior opinion of the Secretary of Economy (Secretaría de Economía).
In the case of sections II, III and IV of this article in the customs declaration (pedimento) will indicated the purpose to which the merchandise will be destined and, where appropriate, the place where they will fulfill the aforementioned purpose and maintain the merchandise themselves.
In all other cases, a customs declaration (pedimento) will not be required --201-Art. 43--, but the official form --355-Anexo 1-- that by means of rules --337-Regla 5.1.1-- indicated by the Service Tax Administration (Servicio de Administración Tributaria). --331-Regla 4.4.6--
Nor will it be necessary to present the customs declaration (pedimento) for temporary export, 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) shall establish through rules --325-Regla 3.6.1-- --325-Regla 3.6.2-- --325-Regla 3.6.3-- --325-Regla 3.6.4-- --325-Regla 3.6.5-- --325-Regla 3.6.6-- --325-Regla 3.6.7-- --325-Regla 3.6.8-- --325-Regla 3.6.9-- --325-Regla 3.6.10-- --325-Regla 3.6.11-- --325-Regla 3.6.12--, the cases and conditions in which the use of that document will proceed, in accordance with the provisions of said international treaty.