RULE 1.6.7: TRANSFER OF TEMPORARY IMPORTS OF COMPANIES WITH IMMEX PROGRAM

For the purposes of article 109 (LA: Art. 109) of the Law, companies with IMMEX Program that carry out the temporary importation of the merchandise referred to in articles 108, section I, subsection b) of the Law (LA: Art. 108) and 4, section I, beginning b), of the IMMEX Decree (DECRETO IMMEX: Art. 4), under their programs, may consider such merchandise as returned abroad when they are transferred to residents in the country in the same state in which they were temporarily imported, provided that they are subject to a quota and the following is met:

I. Present before the automated selection mechanism, the customs declarations (pedimentos) with the corresponding code in accordance with Appendix 2, Annex 22 (RGCE 2020: Apendice 2), which cover the virtual return operations on behalf of the company that carries out the transfer and of definitive importation in the name of the company that receives said merchandise, without requiring the physical presentation of the same. The virtual return and definitive import customs declarations (pedimentos) referred to in this paragraph may be presented at different customs.

For the purposes of the preceding paragraph, the definitive 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 covers the virtual return may be submitted to the automated selection mechanism no later than the following day on which the definitive import customs declaration (pedimento) was presented to the aforementioned mechanism. In the event that the customs declaration (pedimento) for the virtual return of the merchandise is not presented within the specified period, said customs declaration (pedimento) may be presented to the corresponding customs within the month following that in which the definitive import customs declaration (pedimento) was processed, provided that the payment of the fine for extemporaneous presentation is made referred to in article 183, section II of the Law (LA: Art. 183).

II. In the customs declaration (pedimento) that protects the return, the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the company that receives the merchandise will be submitted and the fields of "discharge block" will be transmitted according to Annex 22 (RGCE 2020: Anexo 22), referring to the number, date and code the paid and modulated customs declaration (pedimento) that covers the definitive importation of the transferred merchandise; in the definitive import, the registration number of the program that corresponds to the one that transfers the merchandise; Likewise, 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 submitted 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 stated in the customs declaration (pedimento) that protects the virtual return and the one that protects the definitive import, the merchandise described in the return customs declaration (pedimento) will be considered not returned and the company with the IMMEX Program that made the transfer will be responsible for the payment of the contributions and their accessories. For these purposes, there may be a discrepancy between the value declared in the definitive import customs declaration (pedimento) and in the return, provided that the declared value in the definitive import customs declaration (pedimento) is greater than that declared in the return customs declaration (pedimento).

III. Determine and pay in the definitive import customs declaration (pedimento) the contributions and, where appropriate, the compensatory fees, having to comply with the non-tariff regulations and restrictions that apply to the definitive import regime. To determine the General Import Tax (Impuesto General de Importación), the transaction value in national territory must be considered at the time of the transfer of the merchandise, applying the rate and exchange rate in force on the date of entry of the merchandise into national territory, in terms of article 56, section I of the Law (LA: Art. 56), updated in accordance with Article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 17A) from the date the merchandise was temporarily imported and until the corresponding contributions and compensatory fees are paid.

Law 56-I (LA: Art. 56), 90 (LA: Art. 90), 104 (LA: Art. 104), 105 (LA: Art. 105), 106 (LA: Art. 106), 108-I (LA: Art. 108), 109 (LA: Art. 109), 183-II (LA: Art. 183), Federal Fiscal Code (Código Fiscal de la Federación) 17-A (CFF: Art. 17A), IMMEX Decree 4-I-b) (DECRETO IMMEX: Art. 4), Regulation 168 (RLA: Art. 168), General Rules of Foreign Trade (Reglas General del Comercio Exterior) Annex 22 (RGCE 2020: Anexo 22)