RULE 4.3.2: GUARANTEE OF PAYMENT OF CONTRIBUTIONS FOR THE TEMPORARY IMPORTATION OF THE MERCHANDISE INDICATED IN ANNEX II OF THE IMMEX DECREE

For the purposes of article 108 (LA: Art. 108) of the Law, companies that have the IMMEX Program and that temporarily import sensitive merchandise from Annex II (DECRETO IMMEX: Anexo II) under their Program, must guarantee the payment of contributions for the temporary importation of said merchandise, observing the provisions of the Agreement published by the Secretary of Economy (Secretaría de Economía) in the Official Journal of the Federation (Diario Oficial de la Federación), upon its entry into force, for the application of Article 5, section IV (DECRETO IMMEX: Art. 5) of the IMMEX Decree, through the bond policies issued by surety companies, which must be transmitted electronically, and contain the following information:

I. Name or company name, Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the taxpayer and fiscal address.

II. Date of issue and folio number.

III. The total amount for which it is issued (with number and letter).

IV. Point out that the reason for which it is issued is to guarantee the tax interest referred to in article 5, section IV (DECRETO IMMEX: Art. 5) of the IMMEX Decree.

V. They must include the following text in the respective policy:

"This institution, in terms of the authorization granted by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público), is obliged to cover the amount arising from the breach of its loan, up to the amount indicated in this policy, the contributions and benefits derived from the breach of the fiscal and / or customs obligations inherent to the temporary importation of the merchandise referred to in Annex II (DECRETO IMMEX: Anexo II) of the IMMEX Decree; those that are indicated in the "Agreement by which the Secretary of the Economy (Secretaría de Economía) issues general rules and criteria in matters of Foreign Trade; the foregoing in relation to its Program authorized protected by the IMMEX Decree, in any of its modalities; in accordance with article 5, section IV (DECRETO IMMEX: Art. 5) of the IMMEX Decree; When the authority determines that the taxpayer has not complied with the applicable tax and customs provisions, regarding contributions and guaranteed benefits, in addition to the accessories caused, updates and surcharges generated from the month in which the compliance with the obligation should have been made and until that their payment is made, in terms of articles 17-A (CFF: Art. 17A), 20 (CFF: Art. 20), 21 (CFF: Art. 21), 141, second paragraph (CFF: Art. 141) and 143, last paragraph (CFF: Art. 143) of the Federal Fiscal Code (Código Fiscal de la Federación), in relation to article 282, first paragraph of the Insurance and Surety Institutions Law (Ley de Instituciones de Seguros y Fianzas).

This bond is revolving in nature, for a period of 12 months, counted from its issuance.

This bond will be in force from the date of its issuance and until they are extinguished the faculties of the authority to determine the breach of tax and / or customs obligations and their collection and, where appropriate, until the substantiation of all the legal resources or lawsuits that are filed and remain firm.

This bond will be required when the authority in the exercise of its faculties of verification determines that the taxpayer has not complied with the applicable tax and customs provisions, regarding the contributions and guaranteed benefits, in addition to the accessories caused, updates and surcharges generated from the month in which the obligation should have been fulfilled and until payment is made, in terms of articles 17-A (CFF: Art. 17A), 20 (CFF: Art. 20), 21 (CFF: Art. 21), 141, second paragraph (CFF: Art. 141) and 143 last paragraph (CFF: Art. 143) of the Federal Fiscal Code (Código Fiscal de la Federación), in relation to article 282, first paragraph of the Insurance and Surety Institutions Law (Ley de Instituciones de Seguros y Fianzas).

In the event of appointing a representative other than the one indicated in this bond policy, the institution undertakes to notify the executing authority within 15 days prior to the date on which said change takes effect.

In the event that the guarantee becomes enforceable, if the institution does not comply with the payment of the obligations indicated in the policy within a period of 15 days from the day following the date on which the notification of the requirement takes effect, in accordance with article 143, subsection b) and last paragraph (CFF: Art. 143) of the Federal Fiscal Code (Código Fiscal de la Federación), must cover in favor of the Treasury of the Federation (Tesorería de la Federación) an indemnity for delay over the required amount, in relation to article 283, section VIII of the Insurance and Surety Institutions Law (Ley de Instituciones de Seguros y Fianzas), that is, the amounts required for payment must be paid up-to-date for the period between the date the payment should have been made and the date it is made. Likewise, they will cause surcharges for compensation to the federal tax authorities for lack of timely payment, which will be calculated on the guaranteed amounts updated for the period mentioned above, applying the rate that results from adding those applicable in each year for each of the months elapsed in the mentioned update period. The rate of surcharges for each of the months of the aforementioned period will be the one that results from increasing by 50% to that established by law annually by the Congress of the Union, and will be caused for each month or fraction that elapses as of the payment had to be made and until it is made. The aforementioned surcharges will be incurred for up to 5 years, in accordance with article 21, second paragraph (CFF: Art. 21) of the Federal Fiscal Code (Código Fiscal de la Federación), except in the cases referred to in article 67 (CFF: Art. 67) of the same order; assumptions in which the surcharges will be caused until they are extinguished the faculties of the tax authorities to determine the contributions or omitted uses and their accessories.

In the event that this institution pays the payment requirement to the satisfaction of the tax authority, this bond will be canceled and returned; the amount of the same will not be restored automatically, the revolving nature of the bond is extinguished with the payment of the amount of the bond policy.

In cases of merger or spin-off of companies, the surviving company, the one that arises as a result of the merger or the spun-off that is designated, will take charge of the rights and obligations of the extinguished company (s) that this bond policy has been established, under the same terms and conditions in force agreed upon or, where appropriate, must present joint guarantee to the satisfaction of the creditor. The merger or spin-off process will in no way modify the current terms and conditions agreed upon in this bond policy. In any case, its modification will require the expression of the will of all the interested parties in this regard".

In the event that it is determined that the text of a bond policy does not satisfy the terms in which it was requested from the surety, the authority will require the offeror to carry out the corresponding correction or modification in order to comply with the requirement that failed to satisfy. In the event that the requirement is not relieved within the period determined by the tax authority for this purpose, counted from the day following in which the bond was notified, the authority will refrain from accepting the bond policy, notifying its rejection of the guaranteeing institution.

For the purposes of canceling the deposit, the refund will be made in accordance with the procedure established by the Service Tax Administration (Servicio de Administración Tributaria) through rules for such purposes.

The surety institutions will provide, in accordance with file 215 / Federal Fiscal Code (Código Fiscal de la Federación) "Report of officials authorized to receive payment requirement", contained in Annex 1-A of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal), a report with the changes that are presented regarding the appointment of the representative to receive payment requirements.

Law 108 (LA: Art. 108), Insurance and Surety Institutions Law (Ley de Instituciones de Seguros y Fianzas) 282, 283-VIII, Federal Fiscal Code (Código Fiscal de la Federación) 17-A (CFF: Art. 17A), 20 (CFF: Art. 20), 21 (CFF: Art. 21), 67 (CFF: Art. 67), 74 (CFF: Art. 74), 141-III (CFF: Art. 141), 143 (CFF: Art. 143), IMMEX Decree 5-IV (DECRETO IMMEX: Art. 5), Annex II (DECRETO IMMEX: Anexo II), Agreement by which the Secretary of Economy (Secretaría de Economía) issues general rules and criteria in matters of Foreign Trade", Regulation 77 (RLA: Art. 77), 82 (RLA: Art. 82), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) Annex 1-A