RULE 1.6.12: OPTION TO CARRY OUT THE PAYMENT OF THE GENERAL IMPORT TAX (IGI) BY COMPANIES WITH IMMEX PROGRAM

For the purposes of article 14 of the IMMEX Decree (DECRETO IMMEX: Art. 14), companies with the IMMEX Program may make the payment of the General Import Tax (Impuesto General de Importación) corresponding to the merchandise, when processing the customs declaration (pedimento) that covers the temporary importation, provided that the customs value determined in said customs declaration (pedimento) is not provisional.

When the regime change from temporary import to definitive, return or transfer of merchandise that have been temporarily imported, making the payment of the General Import Tax (Impuesto General de Importación) in the terms of this rule, in the customs declarations (pedimentos) that protect the definitive import, the return or the virtual temporary importation, the code corresponding to the payment made must be declared, according to Appendix 13 of Annex 22 (RGCE 2020: Apendice 13).

Law 109 (LA: Art. 109), IMMEX Decree 14 (DECRETO IMMEX: Art. 14), General Rules of Foreign Trade (Reglas General del Comercio Exterior) Annex 22 (RGCE 2020: Apendice 13)