RULE 3.4.9: RESHIPMENT OF IMPORTED SPARE PARTS AND DAMAGED PARTS AS A WHOLE

Those who need to send from the border region or fringe to the rest of the national territory or vice versa, national or nationalized merchandise consisting of materials, packaging material, machinery, equipment, spare parts, parts or components that are damaged or defective that are part of complete equipment, for its maintenance, analysis and tests, calibration, design processes, repair, destruction or replacement, they may carry it out accompanying the merchandise at all times with a copy of the service order or tax receipt that meets the requirements indicated in articles 29 (CFF: Art. 29) and 29-A (CFF: Art. 29A) of the Federal Fiscal Code (Código Fiscal de la Federación) that certifies the processes or services to which said merchandise will be subjected.

When said merchandise is sent for the purpose of subjecting them to maintenance, analysis and testing, calibration, design, repair, replacement or destruction processes, invariably in the service order or tax receipt that accredits the process to which the merchandise will be subjected, the place where said processes will be carried out must be indicated.

The shipment of spare parts, parts or components that replace the damaged or defective ones that are under repair, may be carried out in accordance with the first paragraph of this rule.

In the case of vehicles and automotive parts and components, the companies in the automotive terminal or manufacturing of motor vehicles referred to in rule 4.5.30. (RGCE 2020: Regla 4.5.30), as well as representatives of world brands that commercialize new vehicles in Mexico or representatives of such brands that comply with the Official Mexican Standards and that offer guarantees, service and spare parts, may invoke themselves of the provisions in this rule, even for the accessories, without the need to attach a copy of the definitive import customs declaration (pedimento) to the border region or fringe or to the rest of the national territory of the vehicle or the automotive parts and components.

Federal Fiscal Code (Código Fiscal de la Federación) 29 (CFF: Art. 29), 29-A (CFF: Art. 29A), Regulation 195 (RLA: Art. 195), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 4.5.30. (RGCE 2020: Regla 4.5.30)