RULE 2.5.2: REGULARIZATION OF EXPIRED TEMPORARY IMPORTS AND WASTE
For the purposes of article 101 --215-Art. 101-- - of the Law, in the case of those merchandise that have exceeded the return period in case of temporary imports, they may be regularized, provided that the following procedure is carried out:
I. Process a definitive import customs declaration (pedimento) with the corresponding codes in accordance with Appendices 2 --379-Apendice 2-- and 8 --388-Apendice 8-- of Annex 22, and present it to the automated selection mechanism, at the customs of their choice, without requiring their physical presentation.
If the automated selection mechanism determines that customs recognition must be carried out, it will be carried out in a documentary manner.
II. Attach to the definitive import customs declaration (pedimento), where appropriate, the document by which compliance with the obligations regarding non-tariff regulations and restrictions is accredited, those that govern on the date of payment of the corresponding contributions being applicable. If the merchandise is subject to an import permit issued by the Secretary of Economy (Secretaría de Economía) or quota, the electronic signature that shows the total or partial discharge in said permit or quota will be noted in the customs declaration (pedimento).
Likewise, the customs declaration (pedimento) or customs document, the consolidated notice and other documentation that covers the temporary importation of the merchandise must be attached.
III. In the case of merchandise that were imported under article 108, section III --218-Art. 108-- of the Law, the documentation that proves that the acquisition of the merchandise was carried out when it had authorization to operate under the IMMEX Program, must be attached to the definitive import customs declaration (pedimento).
IV. When processing the definitive import customs declaration (pedimento), the General Import Tax (Impuesto General de Importación) must be determined and paid, where appropriate, the compensatory fees and other corresponding contributions, with the updates and calculated surcharges, in the terms of articles 17-A --610-Art. 17A-- and 21 --613-Art. 21-- of the Federal Fiscal Code (Código Fiscal de la Federación), from the month in which the merchandise was temporarily imported and until the payment is made, as well as the corresponding Value-Added Tax (Impuesto al Valor Agregado) payment.
For the determination of the contributions and, where appropriate, the compensatory fees, the customs value declared in the temporary importation customs declaration (pedimento) must be used.
In the case of waste, the corresponding tariff classification in the state in which they are found at the time of definitive importation will be taken into account, using as a basis for the determination of contributions and, where appropriate, compensatory fees, quotas, taxable bases and exchange rates corresponding to the date of payment and the commercial value of the waste, in the state in which it is found.
V. Submit the definitive import customs declaration (pedimento) before the automated selection mechanism, without requiring the physical presentation of the merchandise.
The merchandise that are classified in any of the tariff fractions of Chapter 87 of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), must be presented to the customs where the import customs declaration (pedimento) is processed, except for the merchandise that are classified in headings 87.08 and 87.14 of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), as well as trailers and semi-trailers.
In the case of merchandise whose declared value in the customs declaration (pedimento) is lower than its estimated price according to the "Resolution that establishes the mechanism to guarantee the payment of contributions in merchandise subject to estimated prices by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público)", published in the Official Journal of the Federation (Diario Oficial de la Federación) on February 28, 1994 and its subsequent modifications, the proof of deposit or guarantee must be attached to the import customs declaration (pedimento), which guarantees the contributions that correspond to the difference between the declared value and the respective estimated price in accordance with the provisions in rule 1.6.28. --309-Regla 1.6.28--
People who exercise the option provided for in this rule, may not make their payment through deposits in customs accounts, referred to in article 86 --211-Art. 86-- of the Law. For the payment of the General Import Tax (Impuesto General de Importación), they may apply the preferential tariff rate established in the commercial agreements or free trade agreements to which the Mexican State is part of and are in force, provided that the merchandise qualify as originating and there is a valid and current proof of origin, certification of origin or certificate of origin, as appropriate, that protects the origin of the same in accordance with the corresponding agreement or treaty, or that established in the Sector Promotion Programs (Programas de Promoción Sectorial).
In the event that the customs authorities are in the development of their faculties of verification, the option referred to in this rule may be exercised, provided that in addition to what is indicated in the previous paragraphs, the following is complied with:
I. Inform, through a free writing, to the authority that is developing the Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera) or the act of inspection, its willingness to definitively import the merchandise, in which it will be able to self-determine the amount of the fines that proceed for having exceeded the terms granted for its return or, where appropriate, request their determination. Once the writing is presented to the authority, the taxpayer will have a period of 20 days to present the customs declaration (pedimento) that proves its definitive importation.
In the event that the taxpayer has submitted the self-determination referred to in the preceding paragraph, the authority must express its agreement with it, within a period of no more than 10 days.
In the case of Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera), the document must be submitted before the issuance of the resolution established in articles 153 --228-Art. 153-- and 155 --228-Art. 155-- of the Law. In the case of home visits, the document must be submitted before the final act is issued. In the case of cabinet reviews, the brief must be submitted before the notice of observations is issued.
The reference document must be attached to the customs declaration (pedimento) in accordance with the provisions of the first paragraph, sections I and II of this rule.
II. Make the payment of the corresponding fines.
When derived from the exercise of faculties of verification, shall proceed the embargo of merchandise that is classified in any of the tariff fractions referred to in Chapter 87 of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), for the purposes of regularization it will not be required to present it to customs provided that the competent customs authority at the request of the interested party, confirm this situation to customs, and that the good has not become the property of the federal tax authorities.
For purposes of exercising the option provided in this rule, it will not be necessary to be registered in the Register of Importers or, where appropriate, in the Register of Importers of Specific Sectors referred to in article 59, section IV --203-Art. 59-- of the Law.
When the merchandise has become the property of the federal tax authorities, in no case may the option referred to in this rule be exercised.
In accordance with article 146 --228-Art. 146-- of the Law, those who regularize merchandise in the terms of this rule, must protect it at all times, with the definitive import customs declaration (pedimento) or with the printing of the "Simplified Form of the Customs Declaration (Pedimento)" of Annex 1 --355-Anexo 1--, that holds the payment of the contributions, compensatory fees that, where appropriate, correspond and, where appropriate, the document that certifies compliance with the non-tariff regulations and restrictions.
Law 36 --201-Art. 36--, 36-A --201-Art. 36A--, 59-IV --203-Art. 59--, 86 --211-Art. 86--, 101 --215-Art. 101--, 106 --218-Art. 106--, 108-III --218-Art. 108--, 146 --228-Art. 146--, 153 --228-Art. 153--, 155 --228-Art. 155--, Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación) Chapter 87, Federal Fiscal Code (Código Fiscal de la Federación) 17-A --610-Art. 17A--, 21 --613-Art. 21--, "Resolution that establishes the mechanism to guarantee the payment of contributions in merchandise subject to estimated prices by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público)", General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. --305-Regla 1.2.1--, 1.2.2. --305-Regla 1.2.2--, 1.6.28. --309-Regla 1.6.28--, Annexes 1 --355-Anexo 1-- and 22 --367-Anexo 22--