RULE 4.3.16: RECORDS AND REPORTS OF THE AUTO PARTS INDUSTRY

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

I. Keeping an automated record in which are identified the parts and components contained in the certificate of transfer of merchandise provided by the companies of the automotive terminal or manufacturing of motor vehicles and in which the certificates with the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent documents that have been delivered to said companies, based on the inventory control system indicated in rule 4.3.1. (RGCE 2020: Regla 4.3.1), which contains the following information:

a) Folio number and date of the "Certificate of transfer of merchandise" of Annex 1 (RGCE 2020: Anexo 1).

b) Part or component number.

c) Description of part or component.

d) Date and folio number of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document.

e) Quantity, unit price and total amount in number, of the parts or components.

f) The total amount in number, of the parts and components that covers the "Certificate of transfer of merchandise" of Annex 1. (RGCE 2020: Anexo 1)

II. Keep a record for each company in the automotive terminal or manufacturing of motor vehicles to which parts and components have been disposed of in accordance with rule 4.3.11. (RGCE 2020: Regla 4.3.11), which contains the following information:

a) Folio number and date of each "Certificate of transfer of merchandise" of Annex 1. (RGCE 2020: Anexo 1)

b) Internal identification code of each of the parts and components or supplies incorporated in the parts and components, corresponding to the parts and components disposed of.

c) Description and quantity of each of the parts and components or supplies incorporated in the parts and components, corresponding to the parts and components disposed of.

d) Number, date, and customs of the customs declaration (pedimento):

1) Temporary or definitive importation, with which each of the parts and components or the supplies incorporated in the parts and components that correspond to the alienated parts and components have been introduced into national territory.

2) Export processed by the automotive terminal or manufacturing of motor vehicles, in the case of the merchandise indicated in Sections B and C, of ..the "Certificate of transfer of merchandise" of Annex 1. (RGCE 2020: Anexo 1)

3) Definitive import processed by the auto parts industry, in the case of the merchandise indicated in Section A, of the "Certificate of transfer of merchandise" in Annex 1. (RGCE 2020: Anexo 1)

e) Folio number and date of the notice transmitted by the Auto Parts Industry, in the case of the merchandise indicated in Section B, of the "Certificate of transfer of merchandise" of Annex 1. (RGCE 2020: Anexo 1)

The aforementioned records must be kept for the period indicated by the Federal Fiscal Code (Código Fiscal de la Federación) and provided to the customs authority, when required.

General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 4.3.1. (RGCE 2020: Regla 4.3.1), 4.3.11. (RGCE 2020: Regla 4.3.11), Annex 1 (RGCE 2020: Anexo 1)