RULE 4.2.1: TEMPORARY IMPORTATION, ARTICLE 106, SECTION I OF THE LAW

For the purposes of article 106, section I (LA: Art. 106) of the Law, the temporary importation of trailers, semi-trailers and container ships, including platforms adapted to the means of transport designed and used exclusively for the transport of containers, must be carried out in accordance with the following:

I. Interested people must request the transmission, validation and printing of the format called "Customs declaration (pedimento) for temporary importation of trailers, semi-trailers and container ships" of Annex 1 (RGCE 2020: Anexo 1), to the company authorized in accordance with rule 1.9. 14. (RGCE 2020: Regla 1.9.12)

II. Prior to the documentary issuance of the format referred to in the previous section, the authorized person must send the file of said document duly completed to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral), for its validation through the e.signature that it provides.

III. Once the aforementioned format has been validated, it may be printed by authorized people using their own system, or by its users who have a terminal of an authorized person and may only cover a trailer, semi-trailer or container ship.

IV. Trailers, semi-trailers or container ships must be submitted together with the form before customs authority at the checkpoints, located at the limits of the border region or fringe of the north and south of the country and in the case of maritime customs, in the modules of the automated selection, which have a link to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral) and a terminal of the temporary import control system for trailers, semi-trailers and container ships, for their admission to the rest of the country.

Internment may not be carried out through the checkpoints determined by the General Customs Administration (Administración General de Aduanas).

The customs personnel located in the entry gates, will be in charge of certifying the entry of trailers, semi-trailers and container ships for temporary importation.

The certification for the temporary importation and return of trailers, semi-trailers and container ships that is carried out by the customs of Veracruz, Mexicali, Tijuana, Tecate and Ensenada, must be carried out before the automated selection modules of said customs.

The return of trailers, semi-trailers and containerships may be carried out by a person other than the person who originally made the temporary importation thereof and through a customs or gate other than the one in which their temporary importation was certified, in which the return will be certified for the cancellation of the form "Customs declaration (pedimento) for temporary importation of trailers, semi-trailers and container ships" of Annex 1 (RGCE 2020: Anexo 1), provided that they are not those indicated by the General Customs Administration (Administración General de Aduanas), in which the internment of merchandise cannot be carried out.

In the cases of transfer of trailers, semi-trailers or container ships between concessionary rail transport companies, as well as between these and the freight transport companies, the company that carries out the transfer must provide in advance to the company that receives it, the number of folio contained in the format "Customs declaration (pedimento) for temporary importation of trailers, semi-trailers and container ships" of Annex 1 (RGCE 2020: Anexo 1), in order for the latter to provide it to the customs personnel of the customs within whose territorial circumscription the transfer has to be made.

In the event of accidental destruction of trailers, semi-trailers and container ships, or that they have suffered damage that prevents them from returning abroad, the provisions of rule 4.2.17 must be followed. (RGCE 2020: Regla 4.2.17)

The temporary importation of trailers and semi-trailers, including platforms adapted to the means of transport designed and used exclusively for the transport of containers, transporting imported merchandise, may be carried out for a period of 60 calendar days, when they are brought into the country by rail under the internal transit regime and may only circulate between the railway station and the place where the imported goods are delivered there and vice versa. In the event that they return abroad, they may travel directly from the place where the goods were delivered to the customs through which they will return or directly from the place where the goods were delivered to the customs through which they entered. The return must be made by the same means by which they were introduced to national territory.

For the purposes of this rule, the untimely return of trailers, semi-trailers and container ships that have suffered an accident or breakdown that prevents them from returning abroad within the established period may be carried out, provided that it has occurred before the expiration of the same and is submit a notice by free writing to the nearest customs stating the reasons that prevent timely return, the place where the trailer, semi-trailer or container ship is located and the number of the temporary importation customs declaration (pedimento), proving the accident or breakdown with the corresponding documentation.

When it is detected that in the format called "Customs declaration (pedimento) for temporary importation of trailers, semi-trailers and container ships" of Annex 1 (RGCE 2020: Anexo 1), there are erroneous data in the serial number, the format may be rectified Regarding the serial number, even when the exercise of its faculties of verification by the customs authority has begun, provided that it can be verified that the data referring to the economic number and model correspond to the unit.

In the case of trailers, semi-trailers and container ships, which, being in national territory, do not have the format called "Customs declaration (pedimento) for temporary importation of trailers, semi-trailers and container ships" of Annex 1 (RGCE 2020: Anexo 1), they may process it under the terms of the present rule and present it to the customs through which they entered national territory, provided that the customs authority has not initiated its powers of verification.

For the purposes of this rule, in the cases in which trailers, semi-trailers and container ships temporarily imported, transport export merchandise to a border customs, but for various situations said merchandise will not be exported and provided that the border has not been crossed. dividing line, the trailer, semi-trailer or container that transports the export merchandise will be allowed to enter the interior of the national territory towards the place of origin of the merchandise, for which, the company that introduced the trailer, semi-trailer or container ship They must carry out a new temporary import procedure in accordance with sections I to IV of this rule.

Law 36 (LA: Art. 36), 36-A (LA: Art. 36A), 106-I (LA: Art. 106), Federal Fiscal Code (Código Fiscal de la Federación) 103-XVIII (CFF: Art. 103), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.9.14. (RGCE 2020: Regla 1.9.12), 4.2.17. (RGCE 2020: Regla 4.2.17), Annex 1 (RGCE 2020: Anexo 1)