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 (LA: Art. 115) for the following deadlines: (LA: Art. 114)

(RGCE 2022: Apendice 2)

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 (RGCE 2022: Apendice 8), by rectification of the temporary export customs declaration (pedimento), before expiration of the respective term (RLA: Art. 3). If an additional period is required, authorization must be requested in accordance with the requirements set forth by the Ministry through rules (RGCE 2022: Regla 4.4.2) (RGCE 2022: 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 (LA: Art. 43), but the official form (RGCE 2022: Anexo 1) that by means of rules (RGCE 2022: Regla 5.1.1) indicated by the Service Tax Administration (Servicio de Administración Tributaria). (RGCE 2022: 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 (RGCE 2022: Regla 3.6.1) (RGCE 2022: Regla 3.6.2) (RGCE 2022: Regla 3.6.3) (RGCE 2022: Regla 3.6.4) (RGCE 2022: Regla 3.6.5) (RGCE 2022: Regla 3.6.6) (RGCE 2022: Regla 3.6.7) (RGCE 2022: Regla 3.6.8) (RGCE 2022: Regla 3.6.9) (RGCE 2022: Regla 3.6.10) (RGCE 2022: Regla 3.6.11) (RGCE 2022: 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.