RULE 3.4.4: RE-SHIPMENT OF MERCHANDISE IN THE BORDER REGION OR FRINGE

For the purposes of articles 138 (LA: Art. 138) and 139 (LA: Art. 139) of the Law, taxpayers who re-shipment merchandise of foreign origin imported to the border region or fringe, must pay at any customs located within said fringe or region, the differences that correspond to the General Import Tax (Impuesto General de Importación) and other contributions that are caused, in accordance with article 58 (LA: Art. 58) of the Law, when it is intended to carry out the re-shipment of said merchandise, it will proceed according to the following assumptions:

I. In the case of definitive imported merchandise in which a preferential rate has been applied for the border region or fringe, a customs declaration (pedimento) must be prepared to cover the differences that correspond to the General Import Tax (Impuesto General de Importación) and other contributions that are caused, in accordance with Articles 137 (LA: Art. 137) and 139 (LA: Art. 139) of the Law, as well as complying with the requirements regarding non-tariff regulations and restrictions.

II. In the case of definitive imported merchandise for which the contributions, compensatory fees have been paid and the requirements regarding non-tariff regulations and restrictions applicable to the interior of the country have been met and are not subject to elaboration or transformation in the border region or fringe, the re-shipment will proceed without the need to prepare a customs declaration (pedimento), having to prove the legal stay in accordance with article 146 (LA: Art. 146) of the Law.

III. In the case of definitive imported merchandise for which the contributions, compensatory fees have been paid and the requirements regarding non-tariff regulations and restrictions applicable to the interior of the country have been met and are subject to elaboration or transformation in the border region or fringe, the re-shipment will proceed without the need to prepare a customs declaration (pedimento), or request the authorization referred to in article 196 (RLA: Art. 196) of the Regulation, presenting at all times the corresponding Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet), specifying in it that the merchandise were subject to elaboration or transformation using imported supplies.

Law 36 (LA: Art. 36), 36-A (LA: Art. 36A), 58 (LA: Art. 58), 137 (LA: Art. 137), 138 (LA: Art. 138), 139 (LA: Art. 139), 146 (LA: Art. 146), Regulation 196 (RLA: Art. 196)