RULE 4.2.2: TEMPORARY IMPORTATION OF ARTICLE 106, SECTION II, SUBSECTION A) OF THE LAW

For the purposes of articles 106, section II, subsection a) (LA: Art. 106) of the Law, 102 (RLA: Art. 102) and 152 (RLA: Art. 152) of the Regulation, the temporary importation of merchandise made by residents abroad, will be as follows:

I. In the case of temporary importation of equipment and musical instruments necessary for the development of the activities of foreign artists, their stay in national territory will be authorized for a period of 30 calendar days, without the need to use a customs declaration (pedimento), provided that at the time of their entry into the national territory, they present before the corresponding customs, promotion by free writing, in which they undertake to return the merchandise that they are temporarily importing within the indicated period and not to carry out acts or omissions that constitute crimes or infractions for the improper use or destination of the same, indicating the reason and duration of their trip, date of return abroad and detailed list of the merchandise, as well as indicating the name, denomination or company name, address and telephone number of their representative in Mexico or from its operations center.

When the weight of the merchandise is greater than 1,500 kilograms, the procedure will be carried out by the cargo customs, by means of a customs declaration (pedimento) in accordance with the procedure indicated in article 152 (RLA: Art. 152) of the Regulation.

II. In the case of the temporary importation of machinery and apparatus necessary to fulfill a contract derived from public bidding or tenders, for the term of the respective contract, the request must be submitted in accordance with procedure file 80 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

Residents abroad, who have in their possession machinery and equipment that have been temporarily imported to fulfill a contract for the provision of services, derived from public bidding or tenders and who are within the authorized period for their stay in national territory, may request the extension of the period of permanence of the merchandise in the national territory, in accordance with procedure file 81 / LA (Customs Law) of Annex 1-A. (RGCE 2020: Anexo 1A)

III. The notice referred to in article 152, section III (RLA: Art. 152) of the Regulation, must be submitted to the Deconcentrated Administration of Foreign Trade Audit (Administración Desconcentrada de Auditoría de Comercio Exterior) corresponding to the locality in which the imported merchandise will be used.

IV. In the case of temporarily imported merchandise destined for a public show, an extension is authorized for a period equal to that which would have been imported, provided that before the expiration of the respective period, the temporary importation customs declaration (pedimento) is rectified.

In the event that an additional term is required to that provided for in the previous paragraph, its extension may be authorized up to the term of the respective contract, submitting their request, in accordance with procedure file 82 / LA (Customs Law) of Annex 1-A . (RGCE 2020: Anexo 1A)

V. Individuals who provide professional medical services who enter the country individually or as members of a medical brigade are authorized to carry out altruistic work in low-income sectors or regions, to import temporarily, for a period of 30 calendar days, the equipment and instruments that they bring with them for this purpose, without using a customs declaration (pedimento), provided that at the time of their entry into national territory, they present before the corresponding customs, promotion by free writing, in which they undertake to return the merchandise that are temporarily importing within the indicated period and not to carry out acts or omissions that constitute crimes or infractions due to the improper use or destination of the same, indicating the reason and duration of their trip, date of return abroad and a detailed list of the merchandise , as well as indicate the name, denomination or company name, address and telephone number of its representative in Mexico or the institution or center where the provision of their services will be carried out, attaching a letter from the health institution or agency that organizes or directs the medical assistance brigade.

In the event that an additional period is required, the extension may be authorized for a period equal to that provided for in the previous paragraph, provided that a request is submitted by free writing, before the corresponding customs before the expiration of the period of stay in national territory.

When the weight of the merchandise is greater than 1,500 kilograms, the procedure will be carried out by the cargo customs, by means of a customs declaration (pedimento) in accordance with the procedure indicated in article 152 (RLA: Art. 152) of the Regulation.

VI. For up to 6 months, those of specialized railway equipment mounted on built or transformed vehicles, with various devices or apparatus to perform functions of detection, maintenance or repair of railway tracks, as well as those intended for the maintenance, detection or repair of public works.

For these purposes, the following documentation must be attached to the customs declaration (pedimento):

a) Letter from a resident in national territory who assumes responsibility for solidarity, in the terms of article 26, section VIII (CFF: Art. 26) of the Federal Fiscal Code (Código Fiscal de la Federación), regarding tax credits that may be caused by failing to comply with the obligation to return said merchandise.

b) Copy of the equivalent document stating the technical characteristics of the merchandise with its translation into Spanish.

c) Copy of the contract for the provision of services that requires the importation of said merchandise for its fulfillment, with its translation into Spanish.

d) Copy of the specialized equipment lease contract, signed with the foreign company, with its translation into Spanish.

e) The notice referred to in article 152, section III (RLA: Art. 152) of the Regulation, must be submitted to the Deconcentrated Administration of Foreign Trade Audit (Administración Desconcentrada de Auditoría de Comercio Exterior) that corresponds to the address of the national resident who assumes responsibility for solidarity.

VII. Residents abroad who do not fall under the assumptions of sections I, II, V and VI of this rule, may import merchandise for a specific purpose, provided that they comply with the following:

a) Present before the corresponding customs a free writing in which, under protest of telling the truth, they indicate the general identification data of the person who will use the merchandise in national territory, the specific description of the same and the place (s) where they will be located, as well as that they undertake to return the merchandise that they are temporarily importing within the period indicated in the Law and not to carry out acts or omissions that constitute crimes or infractions due to the improper use or destination of the same. Said letter must contain the general identification data of the resident abroad.

b) Present an annex to the temporary import customs declaration (pedimento), a letter from the resident in national territory where it assumes the obligation to return the merchandise imported temporarily within the period established in the Law, as well as the responsibility for solidarity in terms of article 26, section VIII (CFF: Art. 26) of the Federal Fiscal Code (Código Fiscal de la Federación), regarding the tax credits that may arise from not making said return. Said letter must contain the general identification data of the resident in national territory.

c) Attach a copy of the document that proves the legal relationship that exists between the resident abroad and the resident in national territory and that it involves the merchandise that is intended to be temporarily imported.

VIII. They may import temporarily, those merchandise of their property, whose purpose is to attend to any emergency situation, which requires the entry of special or adapted vehicles, firefighters, ambulances and mobile clinics; their own or essential equipment of these vehicles, such as accessory or aid instruments, parts and equipment integrated to the vehicle necessary for its function and the safety of people, including specialized equipment, spare parts, consumables such as oils, lubricants, combustible and fuels, among others, to be used by the vehicle, when they are essential; as well as its tools and accessories; provided the following is true:

a) Submit the format called "Temporary Importation Authorization" of Annex 1 (RGCE 2020: Anexo 1), in which, under protest of telling the truth, indicate the identification data of the resident abroad, proving the ownership of the merchandise that will be used in the emergency situation, the data of the administrative unit of the Federal Entity that will coordinate the work carried out to address the emergency situation in question, reason or justification for the temporary admission of the merchandise, and the place or places where these will be located; as well as, point out that they undertake to return the merchandise that they are temporarily importing within a period of 6 months and not to carry out acts or omissions that constitute crimes or infractions due to their improper use or destination.

b) Attach to the previous documentation, a letter from the official authorized by the Federal Entity (s) to whom assistance will be provided due to an emergency situation, in which he / she assumes the obligation to return temporarily imported merchandise abroad within the established period of 6 months, as well as responsibility for solidarity in terms of article 26, section VIII (CFF: Art. 26) of the Federal Fiscal Code (Código Fiscal de la Federación), regarding the tax credits that may arise from not making said return.

The return of the merchandise must be carried out by the same customs through which their entry into the national territory was processed.

Merchandise that are subject to non-tariff regulations or restrictions may not be imported and it will not be required to verify the return abroad of merchandise that, due to their nature or destination, are consumed during the emergency situation.

When in the exercise of its faculties of verification, the authorities detect that the merchandise imported temporarily is not in the place or places indicated by the resident abroad, it will be understood that they are found illegally in the country.

Law 2-XVIII (LA: Art. 2), 53 (LA: Art. 53), 61-VII (LA: Art. 61), 89 (LA: Art. 89), 106-II , 113 (LA: Art. 113), Federal Fiscal Code (Código Fiscal de la Federación) 26-VIII (CFF: Art. 26), Regulation 100 (RLA: Art. 100), 102 (RLA: Art. 102), 152 (RLA: Art. 152) General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), Annexes 1 (RGCE 2020: Anexo 1) and 1-A (RGCE 2020: Anexo 1A)