RULE 1.6.9: CHANGE FROM TEMPORARY IMPORT REGIME TO DEFINITIVE OF WASTE

For the purposes of articles 109 (LA: Art. 109) and 118 (LA: Art. 118) of the Law, those who make the change from temporary import regime to definitive of the waste that will be destined to the national market, they may make the payment of the General Import Tax (Impuesto General de Importación) according to the tariff classification that corresponds to them in the state in which it is found at the time of the regime change and take as a tax base the commercial value of the waste in national territory. In this case, the fees, taxable bases, currency exchange rates, non-tariff regulations and restrictions and applicable prohibitions will be those that govern on the date of payment.

The companies with the IMMEX Program may carry out the transfer through virtual operations of the waste they generate, to another company with the IMMEX Service Program that has authorization to operate under the recycling or collection of waste activity, in accordance with the procedure established in rule 4.3 .21 (RGCE 2020: Regla 4.3.21).

The waste generated as a result of the production processes, derived from the merchandise that have been temporarily imported by companies with the IMMEX Program will not be subject to the applicable non-tariff regulations and restrictions, provided that the merchandise that generated the waste have complied with said regulations at the moment of the temporary importation and so established by the corresponding agreement.

Law 109 (LA: Art. 109), 118 (LA: Art. 118), Regulation 171(RLA: Art. 171), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 4.3.21. (RGCE 2020: Regla 4.3.21)