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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 135D: EXTRACTION OF MERCHANDISE INTENDED FOR THE STRATEGIC CONTROLLED PREMISES REGIME

     

    Merchandise that is introduced into the strategic controlled premises regime may be withdrawn from said premises for: (RGCE 2022: Regla 4.8.6)

  • Definitely imported, if they are of foreign origin.

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  • Definitely export, if they are of national origin.

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  • Returning abroad those of that origin or returning to the market those of national origin (RLIVA: Art. 46), when the beneficiaries withdraw from this regime.

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  • Import temporarily by maquiladoras or by companies with export programs authorized by the Secretary of Economy (Secretaría de Economía). (RGCE 2022: Regla 1.6.13) (RGCE 2022: Regla 1.6.17)

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  • Destined to the fiscal deposit regime.

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    During the term of the regime, the merchandise may be withdrawn for importation in compliance with the provisions determined by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 4.8.6) (RGCE 2022: Regla 4.8.14)

    The merchandise subject to this regime may be transferred from a real estate located within the controlled premises to another located within the same site, or to another controlled premises enabled under the terms of article 14-D of this Law (LA: Art. 14D), provided that the formalities established by the Service Tax Administration (Servicio de Administración Tributaria) by means of rules are met. (RGCE 2022: Regla 4.8.7) (RGCE 2022: Regla 4.8.10) (RGCE 2022: Regla 5.2.5) (RGCE 2022: Regla 5.2.6) (RGCE 2022: Regla 5.2.7)

    The products resulting from the elaboration, transformation or repair processes that return abroad will result in the payment of the general export tax. (RGCE 2022: Regla 1.6.14) (RGCE 2022: Regla 1.6.15)

    People who have obtained the authorization referred to in article 135-A of this Law (LA: Art. 135A), they will respond directly to the federal tax authorities for the amount of tax credits that correspond to pay for the merchandise that are removed from the controlled premises without complying with the obligations and formalities that are required for them or when they incur infringements or crimes related to the introduction, extraction, handling, storage or custody of the merchandise (RGCE 2022: Regla 3.7.22). Said responsibility shall include the payment of taxes on foreign trade and other contributions, as well as the compensatory fees that may be caused, and their accessories, as well as the applicable fines. People who have obtained the authorization referred to in article 14-D of this Law (LA: Art. 14D), will be responsible for solidarity in the same terms and conditions.