RULE 4.2.12: TEMPORARY IMPORTATION OF MERCHANDISE FOR MAINTENANCE AND REPAIR FROM ARTICLE 106 OF THE LAW

For the purposes of articles 106, antepenultimate paragraph (LA: Art. 106) of the Law and 163 (RLA: Art. 163) of the Regulation, merchandise destined for the maintenance and repair of temporarily imported merchandise, may be imported under this same regime through the authorization of the customs of entry, presenting the "Authorization for the temporary importation of merchandise, destined for the maintenance and repair of temporarily imported merchandise" of Annex 1 (RGCE 2020: Anexo 1), to which the letter described in article 163, second paragraph (RLA: Art. 163) of the Regulation, in the event that the replaced merchandise are not returned abroad, destroyed or imported definitively.

The replaced parts or spare parts must be returned, destroyed, or imported definitively before the expiration of the period of temporary importation of the merchandise destined for maintenance or repair. Upon return of the replaced parts or spare parts, the aforementioned request must be submitted to the customs of departure, proving the return of the replaced parts or spare parts. In the event that the destruction of said parts or spare parts is carried out, it will be accredited with the copy of the destruction certificate and when the definitive importation is made, with the respective customs declaration (pedimento).

The person who has in their custody the merchandise referred to in this rule, must keep in their accounting a record available to the customs authorities where it identifies, for each merchandise imported temporarily destined for maintenance or repair, the description of the replaced parts or spare parts, as well as the date and customs by which they were returned or, where appropriate, the data of the destruction notice referred to in article 142 (RLA: Art. 142) of the Regulation when it is appropriate or of the definitive importation customs declaration (pedimento).

The companies constituted to carry out the repair of aircraft, may carry out the temporary importation of merchandise for the maintenance and repair of temporarily imported aircraft, provided that they comply with the provisions of this rule.

In the case of aerial or railway companies, tourist marinas or shipping agencies that have a concession, permit or authorization to operate in the country, to import merchandise intended for the maintenance or repair of temporarily imported merchandise, they will not need to obtain authorization from the customs of entry. In this case, the presentation of the official format referred to in the first paragraph of this rule will suffice and in the case of tourist marinas or shipping agencies, they must attach the letter provided for in article 163, second paragraph (RLA: Art. 163) of the Regulation, in the event that the replaced parts or spare parts are not returned abroad, destroyed or imported definitively.

Vessels that provide international passenger or cargo transportation service in high-altitude maritime traffic, which have arrived or will arrive at a port in the country, will be allowed, under the terms of this rule, the temporary importation of merchandise destined for to their maintenance and repair, provided they are incorporated into said vessels, in addition to recording in the referred format the data relating to the maritime document with which the vessel has entered the docking port.

If the merchandise to be replaced are returned before the importation of the merchandise that are going to replace them takes place, the aforementioned format will be presented to the customs of exit, and will not be necessary the responsibility for solidarity letter referred to in the second paragraph of the Article 163 (RLA: Art. 163) of the Regulation.

Law 106 (LA: Art. 106), 182-II (LA: Art. 182), 183-II (LA: Art. 183), Regulation 142 (RLA: Art. 142), 163 (RLA: Art. 163), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), Annex 1 (RGCE 2020: Anexo 1)