RULE 4.2.14: TEMPORARY IMPORTATION, RETURN AND TRANSFER OF LOCOMOTIVES, RAILCARS AND SPECIALIZED EQUIPMENT RELATED TO THE RAIL INDUSTRY

For the purposes of articles 107, second paragraph (LA: Art. 107) of the Law and 165 (RLA: Art. 165) of the Regulation, the temporary importation, return and transfer of locomotives, railcars and specialized equipment related to the rail industry, carried out by the rail transport concession companies in the terms of article 106, section V, subsection e) (LA: Art. 106) of the Law, for the transport in national territory of merchandise that have been introduced into the country or those that are carried for their export, it will be carried out through exchange lists according to the following:

A. It will be carried out according to the following procedure:

I. For its introduction to national territory, the exchange list must be delivered in duplicate to the customs of entry, at the time of entry of the locomotives, railcars and specialized equipment related to the rail industry, to the national territory for their validation by the customs authority.

II. For the return of locomotives, rail cars and specialized equipment related to the rail industry, the exchange list must be delivered in duplicate to the customs of departure, at the time of their return, for validation by the customs authority.

III. In the case of transfer within the national territory of locomotives, railcars and specialized equipment related to the rail industry, imported temporarily, the company that carries out the transfer must deliver the exchange list in duplicate, to the company that receives the locomotives, rail cars and specialized equipment related to the rail industry.

The legal stay of locomotives, railcars and specialized equipment related to the rail industry, which are introduced or removed from the country or transferred, in accordance with this rule, will be accredited with the exchange lists duly validated in accordance with sections I and II above, or, in the case of cars that are introduced or extracted from national territory containing merchandise, with the customs declaration (pedimento) that protects the merchandise, in which it indicates the description, economic number or registration and class or type, of the car in question.

B. The exchange lists must contain the following information:

I. The folio number assigned by the company that carries out the operation, which will be made up of twelve characters. The first three characters correspond to the initials of the company in question; the next one will correspond to the letters "R" or "E", depending on whether the cars are received or delivered, respectively; the next four characters will begin with 0001 and subsequent characters in progressive order for each calendar year and customs; and the last four will correspond to the year in question.

II. The name or company name, fiscal address and Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the company that carries out the operation and, in the case of transfer, of the company that receives the locomotives, railcars and specialized equipment related to the rail industry.

III. The code of the customs or customs section through which the carts are entered or exited and the date of entry or exit, as well as the date on which the transfer is made.

IV. The description of the railcars, their economic number or registration, class or type of car, indicating if they are empty or loaded and in the latter case, the content and the consignee. In the case of empty cars, they must cross with the doors open.

Rail transport concession companies must comply with the following:

I. Keep a transport control system, which must contain in an automated way the information contained in the exchange lists, the inventory of all locomotives, railcars and specialized equipment related to the rail industry, the date and customs of entry and exit and information regarding transfers. This information must be provided to the competent authority if required in the terms indicated in the request.

II. Keep the exchange lists in the format in which they have been generated, which protect the entry or exit of locomotives, railcars from national territory and specialized equipment related to the rail industry, duly validated by the customs authority, as well as those that protect transfers made in national territory.

The provisions of this rule shall not apply to locomotives, rail cars and specialized equipment related to the rail industry, which are part of the fixed assets of the importer.

For the purposes of this rule, in the case of operations carried out at the northern border of the country in accordance with rules 1.9.11. (RGCE 2020: Regla 1.9.11) and 1.9.12. (RGCE 2020: Regla 1.9.12), the introduction to national territory of locomotives, railroad cars and specialized equipment related to the rail industry, and their return will be made by presenting the exchange list in an electronic document with the data and in accordance to the procedure referred to in rules 1.9.11. (RGCE 2020: Regla 1.9.11) and 1.9.12. (RGCE 2020: Regla 1.9.12), without it being necessary to present it physically.

Under this rule, may also be imported the specialized railway equipment such as bogies, couplermates, rail grinders, rail welding, curb and rack railway cleaners, and assistance unit for continuous rail discharge.

Law 106-V (LA: Art. 106), 107 (LA: Art. 107), Regulation 165 (RLA: Art. 165), General Rules of Foreign Trade (RGCE) 1.9.11. (RGCE 2020: Regla 1.9.11), 1.9.12. (RGCE 2020: Regla 1.9.11)