RULE 1.6.15: RETURN OF IMPORTED MERCHANDISE UNDER DEFERRAL OF TARIFFS APPLYING THE PROVISIONS OF THE EFTA, FTA EU-MX AND ACC

For the purposes of articles 1 (LA: Art. 1), 52 (LA: Art. 52), 63-A (LA: Art. 63A), 83 (LA: Art. 83), 108, first paragraph (LA: Art. 108), 111 (LA: Art. 111), 121, section IV, second paragraph (LA: Art. 121), 135 (LA: Art. 135) and 135-B, section I (LA: Art. 135B) of the Law; as well as rules 6.2. and 6.3. of the Resolution of the Decision; 6.2, and 6.3, of the FTA EU-MX Resolution, and 6.2 and 6.3., of the Resolution of the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), who make the return to any Member State of the Community or of the EFTA, to the Principality of Andorra, to the Republic of San Marino or to the United Kingdom of the products that resulting from the elaboration, transformation, repair or assembly process regarding the materials that have been imported under any of the tariff deferral programs as of January 1st, 2003, must comply with the following:

I. When the merchandise that are returned qualify as products originating in Mexico or are covered by a proof of origin issued in accordance with the Decision, the FTA EU-MX or the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), in the customs declaration (pedimento) that protects the return of the merchandise, it must be indicated in the block of identifiers, the corresponding code according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22.

In this case, in the customs declaration (pedimento) that protects the return, the corresponding General Import Tax (Impuesto General de Importación) must be determined and paid, for materials not originating from the Community, EFTA, the Principality of Andorra, the Republic of San Marino or the United Kingdom, as the case may be, that have been imported under some tariff deferral program and used in the process of elaboration, transformation, repair or assembly of the merchandise that are returned, applying the corresponding rate in the terms of rule 6.4, of the Decision Resolution, of rule 6.4, of the FTA EU-MX Resolution or of rule 6.4., 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 appropriate. For these purposes, said tax will be determined considering the value of non-originating materials determined in foreign currency, applying the exchange rate in terms of Article 20 (CFF: Art. 20) of the Federal Fiscal Code (Código Fiscal de la Federación), in force on the date the payment is made or on the date on which the assumptions were given referred to in article 56, section I (LA: Art. 56) of the Law. The option chosen must be applied to all operations carried out in the same fiscal year.

When the payment of the General Import Tax (Impuesto General de Importación) has been made in the customs declaration (pedimento) for the return of the merchandise under the terms of the second paragraph of this section and the products are not introduced or imported to any Member State of the Community or of EFTA, to the Principality of Andorra, to the Republic of San Marino or the United Kingdom, or when, as a result of a verification in the terms of rule 5.1, of the Decision Resolution 5.1, of the FTA EU-MX Resolution or 5.1., of the Resolution of the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), the customs authority of the Community, EFTA, of the Principality of Andorra, of the Republic of San Marino or the United Kingdom, issues a resolution in which it is determined that the products are non-originating, they may request the refund or carry out the compensation of the corresponding amount of the General Import Tax (Impuesto General de Importación), according to the second paragraph of this section, updated from the month in which the payment was made and until the refund or compensation is made, provided that the procedure is carried out within a period of no more than one year from the date on which the export or return was made, in the terms of rules 2.2.3, second paragraph of the Decision Resolution, 2.2.3, second paragraph of the FTA EU-MX Resolution or 2.2.2., second paragraph 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 appropriate.

II. When the merchandise that is returned does not qualify as products originating in Mexico in accordance with the Decision, the FTA EU-MX or the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC) and, therefore, the payment of the General Import Tax (Impuesto General de Importación) is not required, in the customs declaration (pedimento) that protects the return of the merchandise it must be indicated in the identifier block, the corresponding code according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22.

III. When, after the date on which the return is made, it is determined that the returned merchandise qualify as products originating in Mexico and a proof of origin is issued or prepared to protect them in accordance with the Decision, the FTA EU-MX or the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), it must carry out the determination and payment of the corresponding General Import Tax (Impuesto General de Importación), for materials not originating in the Community, EFTA, the Principality of Andorra, of the Republic of San Marino or of the United Kingdom, as appropriate, in the terms of section I of this rule, by means of rectification of the return customs declaration (pedimento).

IV. When the determination and payment of the General Import Tax (Impuesto General de Importación) is not made when processing the return customs declaration (pedimento) in accordance with section I or when the provisions of section III of this rule are followed, the payment of the tax will be considered spontaneous, as long as it is carried out with updates and surcharges, calculated in accordance with articles 17-A (CFF: Art. 17A) and 21 (CFF: Art. 21) of the Federal Fiscal Code (Código Fiscal de la Federación), from the day following on which the return was made and until the day on which the payment of said tax is made, as long as the customs authority has not begun to exercise its faculties of verification.

For the purposes of the previous paragraph, the applicable exchange rate for the determination of the corresponding tax will be the one in force on the date in which the assumptions are given referred to in article 56, section I (LA: Art. 56) of the Law or on the date on which the corresponding tax should have been paid. The option chosen must be applied to all operations carried out in the same fiscal year.

V. The provisions of this rule will not be applicable in the following cases, provided that in the customs declaration (pedimento) that protects the return, the corresponding code is indicated in the identifier block, according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22:

a) In the case of returns to countries other than the Member States of the Community or EFTA, the Principality of Andorra, of the Republic of San Marino or of the United Kingdom.

b) In the case of returns to the Member States of the Community or EFTA, the Principality of Andorra, the Republic of San Marino or to the United Kingdom, when:

1. The merchandise is returned in the same condition in which it was temporarily imported, in accordance with rules 6.6., of the Resolution of the Decision, 6.6., of the FTA EU-MX Resolution or 6.6., 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.

2. The return is made by a foreign trade company authorized by the Secretary of Economy (Secretaría de Economía), provided that the merchandise is returned in the same state in which it was transferred to the foreign trade company by a company with the IMMEX Program, by means of customs declarations (pedimentos) under the terms of rule 1.6.17. (RGCE 2020: Regla 1.6.17)

3. Whether it is losses or waste.

4. The merchandise is original in accordance with the Decision, the FTA EU-MX or the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), and compliance with the provisions of rule 1.6.16. (RGCE 2020: Regla 1.6.16)

5. In the case of containers and trailer boxes.

c) In the temporary importation of sugar used in the manufacture of merchandise classified in accordance with the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), in heading 22.05 and subheadings 1704.10, 2202.10 and 2208.70 that are subsequently exported to Switzerland or Liechtenstein.

Those who have made the return of merchandise that qualify as products originating in Mexico or covered by a proof of origin from any Member State of the Community or EFTA, the Principality of Andorra, of the Republic of San Marino or the United Kingdom and have made the corresponding payment to non-originating materials in accordance with the Decision, the FTA EU-MX or the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), that had been imported under a tariff deferral program before January 1st, 2003, may request compensation of the General Import Tax (Impuesto General de Importación) corresponding to said materials, in accordance with article 138 (RLA: Art. 138) of the Regulation and rule 1.6.19. (RGCE 2020: Regla 1.6.19)

Resolution of Decision 2.2.3., 5.1., 6.2., 6.3., 6.4., 6.6., Resolution of the FTA EU-MX 2.2.3., 5.1., 6.2., 6.3., 6.4., 6.6., Resolution of the ACC 2.2.2., 5.1., 6.2., 6.3., 6.4., 6.6., Law 1 (LA: Art. 1), 52 (LA: Art. 52), 56-I (LA: Art. 56), 63-A (LA: Art. 63A), 83 (LA: Art. 83), 108 (LA: Art. 108), 111 (LA: Art. 111), 121-IV (LA: Art. 121), 135 (LA: Art. 135), 135-B-I (LA: Art. 135B), Federal Fiscal Code (CFF) 17-A (CFF: Art. 17A), 20 (CFF: Art. 20), 21 (CFF: Art. 21), Regulation 138 (RLA: Art. 138), General Rules of Foreign Trade (RGCE) 1.6.16. (RGCE 2020: Regla 1.6.16), 1.6.17. (RGCE 2020: Regla 1.6.17), 1.6.19. (RGCE 2020: Regla 1.6.19), 2.2.11. (RGCE 2020: Regla 2.2.11), Annex 22 (RGCE 2020: Anexo 22)