RULE 1.6.31: TRANSFER OF MACHINERY AND EQUIPMENT WITH CUSTOMS ACCOUNT

For the purposes of articles 86 (LA: Art. 86) of the Law, 134 (RLA: Art. 134) and 135 (RLA: Art. 135) of the Regulations and of rule 1.6.30. (RGCE 2020: Regla 1.6.30), people who have imported machinery or equipment by payment in customs account, whose term is in force, may consider them as exported when they are transferred to residents in the country in the same state in which they were imported, for its importation through payment in customs account, provided that the following is met:

I. Present before the automated selection mechanism, the customs declarations (pedimentos) with the corresponding code according to Appendix 2 of Annex 22 (RGCE 2020: Apendice 2), that protect virtual export operations on behalf of the company that carries out the transfer and importation by payment in customs account in the name of the company that receives said merchandise, without requiring their physical presentation. The export and import customs declarations (pedimentos) referred to in this paragraph must be presented at the same customs.

For the purposes of the preceding paragraph, the virtual import customs declaration (pedimento must be submitted to the automated selection mechanism on the day the merchandise are transferred and the customs declaration (pedimento) that protects the virtual export may be submitted to the automated selection mechanism no later than the day after in which the virtual import customs declaration (pedimento) was presented to the automated selection mechanism.

II. In the customs declaration (pedimento) that covers the export, the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the company that receives the merchandise will be submitted and the fields of the "discharge block" will be transmitted according to Annex 22 (RGCE 2020: Anexo 22), referring to the number, date and code of the customs declaration (pedimento) paid and modulated that covers the virtual importation of the transferred merchandise, having to attach the format called "Declaration for Movement in Customs Account of Merchandise, Imported to Return in the Same State in accordance with Art. 86 of the LA (Customs Law)" of Annex 1 (RGCE 2020: Anexo 1), which must be presented in original with a copy of the corresponding import customs declaration (pedimento), so that the amounts stated in said declaration are credited to the account of the importer.

III. In the virtual import customs declaration (pedimento), the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the company that transfers the merchandise and the data of the deposit certificate that covers the operation will be sumbitted in the terms of rules 1.6.28. (RGCE 2020: Regla 1.6.28) and 1.6.30. (RGCE 2020: Regla 1.6.30) and must attach the copy of the certificate corresponding to customs. In both customs declarations (pedimentos), the corresponding code must be indicated in the identifier block, according to Appendix 8 of Annex 22 (RGCE 2020: Apendice 8).

When the customs declarations (pedimentos) are not presented within the term established in the second paragraph of section I of this rule, the data referred to in the previous paragraph are not transmitted or there are differences between the merchandise manifested in the customs declaration (pedimento) that protects virtual export and the one that protects the virtual import, the merchandise described in the export customs declaration (pedimento) will be considered as not exported and the company that made the transfer will be responsible for the payment of the contributions and their accessories.

Law 86 (LA: Art. 86), Regulation 134 (RLA: Art. 134), 135 (RLA: Art. 135), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.6.28. (RGCE 2020: Regla 1.6.28), 1.6.30. (RGCE 2020: Regla 1.6.30), Annexes 1 (RGCE 2020: Anexo 1) and 22 (RGCE 2020: Anexo 22)