RULE 1.6.35: TAXABLE BASE ON TEMPORARY IMPORTS

In the case of goods that are destined to the customs regimes of temporary import for elaboration, transformation or repair in maquila or export programs; of the fiscal deposit to undergo the process of assembly and manufacture of vehicles; of elaboration, transformation or repair in the controlled premises, and strategic controlled premises, in accordance with the provisions of articles 27, second paragraph of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) (LIVA: Art. 27) and 14, second paragraph of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), for the calculation of Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), it must be at the applicable tariff or rates of the contributions and exploitations corresponding to operations subject to the definitive import regime.

Law 64 (LA: Art. 64), Value Added Tax Law (Ley del Impuesto al Valor Agregado) 27 (LIVA: Art. 27), 28 (LIVA: Art. 28), Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios) 14, 15, 15-A, 16