RULE 1.6.14: RETURN OF IMPORTED MERCHANDISE UNDER TARIFF DEFERRAL APPLYING ARTICLE 2.5 OF THE USMCA

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 and 16 of the IMMEX Decree (DECRETO IMMEX: Art. 16), those who return to the United States of America or Canada, products that result from the processes of elaboration, transformation, repair or assembly with respect to the goods that have been imported under any of the tariff deferral programs, must comply with the following:

I. In accordance with the provisions of rule 7, of the USMCA Resolution, within 60 calendar days following the date on which the customs declaration (pedimento) for the return was processed, the General Import Tax (Impuesto General de Importación) corresponding to the returned goods, the exemption that corresponds to them and, where appropriate, make the payment of the amount of the tax that under their charge, by means of a complementary customs declaration (pedimento).

When, after said term, the provisions of rule 18 of the USMCA Resolution are complied with, the corresponding rectification must be made by means of a customs declaration (pedimento), so that the refund or compensation of the amount of the General Import Tax (Impuesto General de Importación) that corresponds in the terms of rule 6, of the USMCA Resolution. The refund or compensation must be made within the term provided in rule 18, of the USMCA Resolution.

When, after the period referred to in the first paragraph of this section, the amount of General Import Tax (Impuesto General de Importación) paid in the United States of America or Canada referred to in rule 6, section II of the USMCA Resolution is modified, the corresponding rectifications must be made by means of a customs declaration (pedimento).

II. When the person making the return does not apply the exemption referred to in rule 6, of the USMCA Resolution, it must determine and pay the corresponding General Import Tax (Impuesto General de Importación), for non-originating merchandise of the USMCA of foreign origin, applying the corresponding rate in the terms of rule 9, of the USMCA Resolution. For these purposes, said tax will be determined considering the value of the goods determined in foreign currency, at the exchange rate in effect on the date the payment is made or on the date on which the assumptions referred to in the article have occurred referred to in article 56, section I of the Law (LA: Art. 56). The option chosen must be applied to all operations carried out in the same fiscal year.

The determination and payment referred to in this section must be made when processing the customs declaration (pedimento) that protects the return or through a complementary customs declaration (pedimento), within a period of no more than 60 calendar days from the date in which the customs declaration (pedimento) that protects the return has been processed.

When after the period referred to in the first paragraph of section I of this rule, any of the documents referred to in rule 11 are obtained, sections I to IV of the USMCA Resolution, they must be made the corresponding rectifications by means of a complementary customs declaration (pedimento), so that the refund or compensation of the corresponding General Import Tax (Impuesto General de Importación) amount in the terms of rule 6 of the USMCA Resolution may proceed. The refund or compensation must be made within the term provided in rule 7 of the USMCA Resolution.

III. When the exemption referred to in rule 6 of the USMCA Resolution is not applied and the corresponding General Import Tax (Impuesto General de Importación) is not required to be paid for non-originating merchandise of the USMCA of foreign origin, as they are exempt from said tax, the corresponding determination may be made in the customs declaration (pedimento) that protects the return.

IV. When the payment of the General Import Tax (Impuesto General de Importación) is not made when processing the customs declaration (pedimento) that protects the return or through a complementary customs declaration (pedimento) within the period of 60 calendar days following the date on which the customs declaration (pedimento) that supports the return has been processed, the payment of the tax will be considered spontaneous, when it is carried out with updates and surcharges in the terms of rule 8, section I of the USMCA Resolution, by means of a complementary customs declaration (pedimento), as long as the customs authority has not begun to exercise its faculties of verification. In this case, to apply the exemption it will be necessary that the customs declaration (pedimento) in which the determination is made and, where appropriate, the payment of the tax is processed within a period of no more than 4 years from the date on which the return of the goods has been carried out and any of the documents provided for in rule 11, sections I to IV of the USMCA Resolution be attached to the customs declaration (pedimento).

The provisions of this rule will only be applicable when the return is made directly by the person who has introduced the merchandise to national territory under any of the tariff deferral programs.

The complementary customs declarations (pedimentos) referred to in this rule must be processed within 60 calendar days following the date on which the consolidated customs declaration (pedimento) was filed.

The provisions of this rule will not be applicable in the following cases:

I. In the case of returns to countries other than the United States of America or Canada.

II. In the case of returns to the United States of America or Canada, when:

a) The merchandise is returned in the same condition in which it was temporarily imported, in accordance with rule 17 of the USMCA Resolution.

b) The merchandise is returned after having undergone a repair or alteration process, in the terms of rule 23 of the USMCA Resolution.

c) The merchandise is original in accordance with the USMCA and compliance with the provisions of rule 18, of the USMCA Resolution.

d) The return is made by a foreign trade company, provided that the merchandise is returned in the same state in which it has been transferred to the foreign trade company by a company with the IMMEX Program, by means of customs declarations (pedimentos) in the terms of rules 1.6 .17. (RGCE 2020: Regla 1.6.17) and 4.3.21. (RGCE 2020: Regla 4.3.21)

e) In the case of textile goods and clothing in the terms of article 6.3 (T-MEC: Art. 6.3) and Annex 6-A (T-MEC: Anexo 6-A) of the USMCA, provided that the provisions of the IMMEX Decree are complied with.

f) In the case of losses or waste.

g) In the case of containers and trailer boxes.

h) In the case of fabric imported to the United States of America, cut in that country or in Mexico, to be assembled into garments in Mexico, or similar maquila operations of textile and clothing goods established by the United States of America or Canada, that are exported to the United States of America or Canada, as well as in the temporary importation of supplies for the production of said textile and clothing goods, that are exported to the United States of America or Canada, in accordance with the provisions of the Decree IMMEX.

i) In the case of packaging material, as well as packaging material for transport.

USMCA 2.5 (T-MEC: Art. 2.5), 6.3 (T-MEC: Art. 6.3), Annex 6-A (T-MEC: Anexo 6-A), USMCA Resolution 6., 7., 8., 9., 11., 17., 18., 23., 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), IMMEX Decree 16 (DECRETO IMMEX: Art. 16), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.6.17. (RGCE 2020: Regla 1.6.17), 4.3.21 (RGCE 2020: Regla 4.3.21).