RULE 3.3.11: DONATION OF WASTE, OBSOLETE MACHINERY AND EQUIPMENT BY COMPANIES WITH IMMEX PROGRAM

For the purposes of articles 61, section XVI of the Law (LA: Art. 61) and 172 (RLA: Art. 172) of the Regulation, companies with the IMMEX Program may make the donation of obsolete machinery and equipment or waste, to public bodies and non-profit legal entities authorized to receive deductible donations for Income Taxes (Impuestos Sobre la Renta) purposes, provided that they comply with the following procedure:

I. Public bodies or non-taxpaying legal entities authorized to receive deductible donations for Income Taxes (Impuestos Sobre la Renta) purposes must request the corresponding authorization from Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), in accordance with procedure file 69 / LA (Customs Law) (RGCE 2020: Anexo 1A).

II. The companies with the IMMEX Program that donate merchandise and the public bodies or legal entities authorized to receive deductible donations for the purposes of the Income Taxes (Impuestos Sobre la Renta) that receive them, must present the customs declarations (pedimentos) with the corresponding codes according to Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8), of Annex 22, that protect the return on behalf of the company with the IMMEX Program that donates the merchandise and definitive importation in the name of the person who receives the donation, without requiring the presentation physical of the merchandise before customs, attaching to the definitive import customs declaration (pedimento), where appropriate, the document by which compliance with the non-tariff regulations and restrictions applicable to the merchandise and the authorization referred to in the preceding paragraph is accredited. The return and definitive import customs declarations (pedimentos) referred to in this section may be presented at different customs.

For the purposes of the previous paragraph, the definitive import customs declaration (pedimento) must be submitted to the automated selection mechanism on a quarterly basis, no later than the last business day of the months of January, April, July and October that covers the donated merchandise in the quarter immediately preceding. The customs declaration (pedimento) that protects the virtual return may be presented to the automated selection mechanism no later than the day following in which the definitive import customs declaration (pedimento) was presented to the automated selection mechanism. In the event that the request for the virtual return of the merchandise is not presented within the indicated period, it may be presented to the corresponding customs within the month following in which the definitive import customs declaration (pedimento) was processed, provided that the payment of the fine is made for the extemporaneous presentation referred to in article 183, section II (LA: Art. 183) of the Law.

In the customs declaration (pedimento) that protects the return, the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the authorized donee who receives the merchandise must be submitted and the fields of the "discharge block" will be transmitted according to Annex 22 (RGCE 2020: Anexo 22), referring to the number, date and code of the paid and modulated customs declaration (pedimento) that covers the definitive importation of the donated merchandise and in the definitive importation, the registration number of the IMMEX Program that corresponds to the company that transfers the merchandise.

In the definitive import customs declaration (pedimento), the authorized donees must make the determination and payment of the corresponding contributions.

When the virtual return and the definitive importation of the donated merchandise are not carried out in accordance with the provisions of this rule, they will be considered as not returned and the company with the IMMEX Program that made the donation will be responsible for the payment of contributions and their accessories.

Law 2-XII (LA: Art. 2), 43 (LA: Art. 43), 61-XVI (LA: Art. 61), 96 (LA: Art. 96), 108 (LA: Art. 108), 109 (LA: Art. 109), 183-II (LA: Art. 183), Federal Fiscal Code (Código Fiscal de la Federación) 29-A (CFF: Art. 29A), Foreign Trade Law (Ley de Comercio Exterior) 17-A (LCE: Art. 17A), 20 (LCE: Art. 20), Regulation 109 (RLA: Art. 109), 164 (RLA: Art. 164),172 (RLA: Art. 172), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), Annexes 1-A (RGCE 2020: Anexo 1A) and 22 (RGCE 2020: Anexo 22)