RULE 4.2.11: TEMPORARY IMPORTATION OF VESSELS REFERRED TO IN ARTICLE 106, SECTION V, SUBSECTION C) OF THE LAW (PLATFORMS AND SIMILAR)

For the purposes of articles 106, section V, subsection c) (LA: Art. 106) and 107, first paragraph (LA: Art. 107) of the Law, cargo vessels, commercial fishing vessels, special vessels and naval ships, such as so-called drilling and exploitation platforms, floating, semi water-resistant or water-resistant, as well as those vessels specially designed to carry out work or services of exploitation, exploration, pipeline laying and research, classified in Chapter 89 of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), may be imported temporarily for up to 10 years and it will not be required to present a temporary importation customs declaration (pedimento), nor to use the services of a customs agent, customs agency or customs representative.

In this case, the interested parties will require authorization from the customs authority, for which they must present to the customs of entry or the one that corresponds according to the district where the merchandise referred to in the previous paragraph are located, the official format called "Authorization for temporary importation of boats" of Annex 1 (RGCE 2020: Anexo 1), attaching a copy of the equivalent document containing the technical characteristics of the merchandise described above, where appropriate, the constitutive act in the one established within the corporate purpose of the company, which will be dedicated to the provision of exploration or exploitation services, as well as the corresponding concession or authorization contract, for the provision of services that require such merchandise.

In the case of merchandise imported temporarily to be used in drilling and exploitation platforms, floating, semi water-resistant, as well as in those vessels specially designed to carry out exploitation, exploration, pipe laying and research works or services, which require to be subjected to repair processes or maintenance, may be unloaded and loaded at the docks owned by the legal entities that have imported them temporarily or at docks owned by legal entities with whom they have entered into a service provision contract related to the platforms and vessels referred to in this rule.

For the purposes of the preceding paragraph, the importer must submit a monthly notice of shipments and disembarkation of merchandise made in the immediately preceding month, before the corresponding customs, within the first 10 days of the month following the day in which the shipment or disembarkation of merchandise is carried out, containing the following data:

I. Name and Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the importer.

II. General description and quantity of the merchandise.

III. Place and date of disembarkation / embarkation.

IV. Address to which it was transferred for repair or maintenance.

For the purposes of the first paragraph of this rule, special vessels include dredgers, tugboats and barges, as well as rescue vessels and naval ships which includse platforms for dredging, exploration and exploitation of natural resources, among others.

In order to comply with the Agreements, Conventions or free trade treaties, of which the Mexican State is a part of and are in force, the Secretaries of State may also import under this rule, through a single customs and at one or more moments, special vessels, even in terms of Rule 2 a) of the General of the Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación), for which, they must only present the official form called "Authorization for temporary importation of boats" in Annex 1 (RGCE 2020: Anexo 1), attaching a copy of the equivalent document stating the technical characteristics of the merchandise described above.

Law 2-XVIII (LA: Art. 2), 36 (LA: Art. 36), 36-A (LA: Art. 36A), 106-V (LA: Art. 106), 107 (LA: Art. 107), Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación) 1-Chapter 89, 2-I, Regulation 161 (RLA: Art. 161), 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)