RULE 1.6.13: DEFERRAL OF THE GENERAL IMPORT TAX (IGI) PAYMENT TO COMPANIES WITH IMMEX PROGRAM

For the purposes of articles 63-A (LA: Art. 63A), 112 (LA: Art. 112) and 135-D, section IV (LA: Art. 135D) of the Law and 16 (DECRETO IMMEX: Art. 16) of the IMMEX Decree, as well as rule 1.6.17. (RGCE 2020: Regla 1.6.17), the payment of the General Import Tax (Impuesto General de Importación) may be deferred, when the companies with the IMMEX Program or the person who has authorization to allocate merchandise to the customs regime of strategic controlled premise transfer the temporarily imported merchandise or allocate it to the customs regime of strategic fiscal premises, as appropriate, to other companies with the IMMEX Program or to person who has authorization to allocate merchandise to the customs regime of strategic fiscal premises, in the customs declarations (pedimentos) that cover both the return and temporary importation or introduction to the customs regime of strategic controlled premise, virtual, determine the General Import Tax (Impuesto General de Importación) corresponding to all non-originating merchandise of the USMCA, of ..the Decision, of the FTA EU-MX or of the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), as the case may be, that have been temporarily imported or destined to the customs regime of strategic controlled premise, as appropriate and used in the production or manufacture of the merchandise to be transferred, provided that when processing the customs declarations (pedimentos), the document is attached in which the company with the IMMEX Program or person who has authorization to allocate merchandise to the customs regime of strategic controlled premise that receives the merchandise is obliged to pay the tax in the terms of the rules 20, of the Resolution of the USMCA, 6.8. of the Resolution of the Decision, 6.8, of the FTA EU-MX Resolution or 6.8., of the Resolution of the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), as the case may be, which must be signed by the legal representative who accredits, in the terms of the Law on the matter, that sufficient power was granted to these effects.

The free writing to which this rule refers must contain the number and date of the customs declaration (pedimento) that covers the virtual return and the amount of the General Import Tax (Impuesto General de Importación).

The company with the IMMEX Program or the person who has authorization to allocate merchandise to the customs regime of strategic controlled premise that carries out the transfer will be responsible for determining the General Import Tax (Impuesto General de Importación) that had been made and, where appropriate, for the payment of the differences and the accessories that are originate from said determination. The company with the IMMEX Program or person who has authorization to allocate merchandise to the customs regime of strategic controlled premise that receives the merchandise will be responsible for paying said tax up to the amount determined by the person who made the transfer.

In this case, when the company with the IMMEX Program or person who has authorization to allocate merchandise to the customs regime of strategic controlled premise that receives the transferred merchandise, in transfers or returns, or incorporates merchandise to the transferred merchandise, it must make the determination and, where appropriate, the payment of the General Import Tax (Impuesto General de Importación) that corresponds in the terms of the rules 20, of the Resolution of the USMCA, 6.8., of the Resolution of the Decision, 6.8., of the FTA EU-MX Resolution or 6.8., of the Resolution of the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), as is the case, taking into consideration the amount of the tax indicated in the document referred to in this rule. For these purposes, only the rate that corresponds to the Sector Promotion Programs (Programas de Promoción Sectorial) authorized to the company with the IMMEX Program or the person who has authorization to allocate merchandise to the customs regime of strategic controlled premise that has transferred the merchandise may be used, in the terms of rule 1.6.11. (RGCE 2020: Regla 1.6.11)

Resolution of the USMCA 20., Resolution of Decision 6.8., Resolution of FTA EU-MX 6.8., Resolution of the ACC 6.8., Law 63-A (LA: Art. 63A), 112 (LA: Art. 112), 135-D-IV (LA: Art. 135D), IMMEX Decree 16 (DECRETO IMMEX: Art. 16), General Rules of Foreign Trade (RGCE) 1.6.11. (RGCE 2020: Regla 1.6.11), 1.6.17. (RGCE 2020: Regla 1.6.17)