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titulo	RULE 4.1.3: TARIFF REFUND PROGRAM (DRAW BACK) FOR DEFINITIVE EXPORTS
id_articulo	816
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nombre_clave	Regla 4.1.3
contenido	RULE 4.1.3: TARIFF REFUND PROGRAM (DRAW BACK) FOR DEFINITIVE EXPORTS For the purposes of articles 2, section IX --196-Art. 2--, 52 --203-Art. 52--, first paragraph and 63-A --207-Art. 63A-- of the Law, those who carry out the definitive importation of merchandise may request the refund of the General Import Tax (Impuesto General de Importación) on the occasion of their subsequent definitive export, in the terms of articles 3, section I, 3-B and 3-C of the "Decree Establishing the Refund of Import Taxes to Exporters", published in the Official Journal of the Federation (Diario Oficial de la Federación) on May 11, 1995 and its subsequent modifications, provided that in the case of supplies or merchandise that are subject to transfer to companies with the IMMEX Program in accordance with the Article 8 --772-Art. 8-- of the IMMEX Decree, are made through consolidated customs declarations (pedimentos) or customs declarations (pedimentos) processed under the terms of rule 4.3.21. --330-Regla 4.3.21-- In the case provided for in article 3-C of the "Decree Establishing the Refund of Import Taxes to Exporters" mentioned above, the identifier that according to Appendix 8 must be declared in the customs declaration (pedimento) that protects the virtual definitive export --388-Apendice 8-- of Annex 22, corresponds to the operations carried out applying the proportion determined in accordance with rules 21, of the USMCA Resolution, 6.9 of the Resolution of the Decision, 6.9., of the Resolution of the FTA EU-MX or 6.9., of the Resolution of the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), as the case may be, as well as the corresponding proportion. Resolution of the USMCA 21., Resolution of Decision 6.9., Resolution of FTA EU-MX 6.9., Resolution of the ACC 6.9., Law 2-IX --196-Art. 2--, 36 --201-Art. 36--, 36-A --201-Art. 36A--, 37 --201-Art. 37--, 37-A --201-Art. 37A--, 52 --203-Art. 52--, 63-A --207-Art. 63A--, 102 --216-Art. 102--, 108-III --218-Art. 108--, 110 --218-Art. 110--, Decree Establishing the Refund of Import Taxes to Exporters 3-I, 3-B and 3-C, IMMEX Decree 8 --772-Art. 8--, General Rules of Foreign Trade (RGCE) 4.3.21. --330-Regla 4.3.21--, Annex 22 --367-Anexo 22--
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ENV

RULE 4.1.3: TARIFF REFUND PROGRAM (DRAW BACK) FOR DEFINITIVE EXPORTS

For the purposes of articles 2, section IX --196-Art. 2--, 52 --203-Art. 52--, first paragraph and 63-A --207-Art. 63A-- of the Law, those who carry out the definitive importation of merchandise may request the refund of the General Import Tax (Impuesto General de Importación) on the occasion of their subsequent definitive export, in the terms of articles 3, section I, 3-B and 3-C of the "Decree Establishing the Refund of Import Taxes to Exporters", published in the Official Journal of the Federation (Diario Oficial de la Federación) on May 11, 1995 and its subsequent modifications, provided that in the case of supplies or merchandise that are subject to transfer to companies with the IMMEX Program in accordance with the Article 8 --772-Art. 8-- of the IMMEX Decree, are made through consolidated customs declarations (pedimentos) or customs declarations (pedimentos) processed under the terms of rule 4.3.21. --330-Regla 4.3.21--

In the case provided for in article 3-C of the "Decree Establishing the Refund of Import Taxes to Exporters" mentioned above, the identifier that according to Appendix 8 must be declared in the customs declaration (pedimento) that protects the virtual definitive export --388-Apendice 8-- of Annex 22, corresponds to the operations carried out applying the proportion determined in accordance with rules 21, of the USMCA Resolution, 6.9 of the Resolution of the Decision, 6.9., of the Resolution of the FTA EU-MX or 6.9., of the Resolution of the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), as the case may be, as well as the corresponding proportion.

Resolution of the USMCA 21., Resolution of Decision 6.9., Resolution of FTA EU-MX 6.9., Resolution of the ACC 6.9., Law 2-IX --196-Art. 2--, 36 --201-Art. 36--, 36-A --201-Art. 36A--, 37 --201-Art. 37--, 37-A --201-Art. 37A--, 52 --203-Art. 52--, 63-A --207-Art. 63A--, 102 --216-Art. 102--, 108-III --218-Art. 108--, 110 --218-Art. 110--, Decree Establishing the Refund of Import Taxes to Exporters 3-I, 3-B and 3-C, IMMEX Decree 8 --772-Art. 8--, General Rules of Foreign Trade (RGCE) 4.3.21. --330-Regla 4.3.21--, Annex 22 --367-Anexo 22--

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