RULE 4.3.13: TRANSFER CERTIFICATE APPLICATION

The companies in the auto parts industry may consider as returned abroad the parts and components or supplies that have been temporarily imported and as exported, the national ones or that have been definitively imported, corresponding to parts and components or supplies incorporated in the parts and components, which are indicated in Sections B and C of the transfer certificates issued by the companies of the automotive terminal or manufacturing of motor vehicles.

Companies in the auto parts industry must comply with the following:

I. Within a period not exceeding 15 days, counted from the date of receipt of the "Certificate of transfer of merchandise" of Annex 1 (RGCE 2020: Anexo 1), make the change from temporary import regime to definitive of the parts and components and supplies, temporarily imported under the IMMEX Program, that correspond to the parts or components included in Section A of the respective certificate, that the automotive terminal or manufacturing of motor vehicles has destined for the national market or incorporated into vehicles or components that are destined for the national market, in accordance with article 109 (LA: Art. 109) of the Law.

II. Process a customs declaration (pedimento) with the corresponding codes according to Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8) of Annex 22, which covers the return of imported parts and components or supplies temporarily under the IMMEX Program, which correspond to the parts and components included in Section C, of .."Certificate of transfer of merchandise" of Annex 1 (RGCE 2020: Anexo 1), within a period not exceeding 60 calendar days, counted as of the receipt of the respective certificate.

In the customs declaration (pedimento) that protects the return, it must be determined and paid the General Import Tax (Impuesto General de Importación) corresponding to the parts and components or supplies, temporarily imported under the IMMEX Program that are considered non-originating in accordance with the USMCA, the Decision, the FTA EU-MX or the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), according to the case and correspond to the parts and components included in Section C of each " Certificate of transfer of merchandise" of Annex 1. (RGCE 2020: Anexo 1)

Those who, when processing the customs declaration (pedimento) for temporary importation of merchandise, have made the payment of the General Import Tax (Impuesto General de Importación) in accordance with rule 1.6.12. (RGCE 2020: Regla 1.6.12), of all parts and components or supplies, imported temporarily under the IMMEX Program that are considered non-originating in accordance with the USMCA, the Decision, the FTA EU-MX or the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), or are not are subject to the payment of said tax, as the case may be, will not be obliged to process the return customs declaration (pedimento) referred to in this section.

USMCA, FTA EU-MX, ACC, Decision, Law 109 (LA: Art. 109), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.6.12. (RGCE 2020: Regla 1.6.12), 4.3.11. (RGCE 2020: Regla 4.3.11), Annexes 1 (RGCE 2020: Anexo 1) and 22 (RGCE 2020: Anexo 22)