RULE 4.3.10: RECTIFICATION OF CODES FOR COMPANIES WITH IMMEX PROGRAM

For the purposes of articles 89 (LA: Art. 89) of the Law and 137 (RLA: Art. 137) of the Regulation, companies with the IMMEX Program that have returned temporarily imported merchandise abroad, stating in the customs declaration (pedimento) the code "A1" of Appendix 2 (RGCE 2020: Apendice 2) of Annex 22, may carry out the rectification of said customs declaration (pedimento) for the only time, even when the customs authorities have begun to exercise their faculties of verification, to submit the code "H1" or "RT" of the aforementioned Appendix 2 (RGCE 2020: Apendice 2), as appropriate according to what following:

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

I. It must be verified before customs in which the corresponding rectification is to be carried out, that the temporarily imported merchandise had been exported within the period referred to in articles 108, section I (LA: Art. 108) of the Law and 4, section I (DECRETO IMMEX: Art. 4), of the IMMEX Decree, and that the exported products were registered in the IMMEX Program corresponding to the date of export, by submitting a simple copy of the export customs declaration (pedimento) with code "A1" and a list of the customs declarations (pedimentos) of temporary importation subject to said customs declaration (pedimento), which must contain the patent number of the customs agent or the authorization of the customs representative or customs agency, or the importer's authorization number, as appropriate; the number, date and customs of the temporary import customs declarations (pedimentos); and the description, tariff fraction, if applicable the commercial identification number, and quantity of the merchandise to be returned.

When the company with the IMMEX Program that carries out the rectification derives from a process of merger or spin-off of companies, it must present a copy of the IMMEX Program, as well as a copy of the company program under which the export was made.

II. They must submit a free letter to customs stating, under protest of telling the truth, that their automated inventory control system referred to in articles 59, section I (LA: Art. 59) of the Law and 24, section IX (DECRETO IMMEX: Art. 24) of the IMMEX Decree, reliably reflects that the raw materials, parts and components imported temporarily, were incorporated into the exported products.

III. When processing the customs declaration (pedimento) for rectification, the patent number of the customs agent or the authorization of the customs representative or customs agency or the number of the importer or exporter, as appropriate, must be transmitted to the customs authorities; the number, date and customs of the temporary importation customs declarations (pedimentos); the tariff fraction, if applicable the commercial identification number, and the quantity of the merchandise to be returned.

IV. To proceed with the rectification of the customs declaration (pedimento) that protects the return of products resulting from the elaboration, transformation, repair or assembly processes subject to the provisions of rules 1.6.14. (RGCE 2020: Regla 1.6.14) and 1.6.15. (RGCE 2020: Regla 1.6.15), in the customs declaration (pedimento) for rectification, the General Import Tax (Impuesto General de Importación) must be determined and paid in accordance with the provisions of section IV of the aforementioned rules (RGCE 2020: Regla 1.6.14) (RGCE 2020: Regla 1.6.15), as appropriate, considering as the return date that the one in which the customs declaration (pedimento) was processed with code "A1".

V. Payment of the fine provided for in article 185, section II (LA: Art. 185) of the Law.

The provisions of this rule will be applicable to Foreign Trade Companies (Empresas de Comercio Exterior) that have returned temporarily imported merchandise abroad in accordance with rule 4.3.21. (RGCE 2020: Regla 4.3.21) submitting in the customs declaration (pedimento) the code "A1" and may carry out the rectification of said customs declaration (pedimento) to submit the code "H1", provided that the merchandise has been returned within a period of no more than 6 months, counted at as of the date the customs declarations (pedimentos) have been processed.

B. Companies with the IMMEX Program that have temporarily imported supplies or fixed assets in accordance with articles 108, sections I or III (LA: Art. 108) of the Law and 4, sections I or III (DECRETO IMMEX: Art. 4), of the IMMEX Decree and that they had submitted in the temporary importation customs declaration (pedimento) the supplies code instead of the fixed asset code or vice versa, they may carry out the rectification to said customs declaration (pedimento) only once, even when the customs authorities have begun the exercise of their faculties of verification, to submit the code "IN" or "AF", as appropriate, referred to in Appendix 2 (RGCE 2020: Apendice 2) of Annex 22, according to the following:

I. Make the rectification within the period for the return of the merchandise referred to in articles 108, sections I or III (LA: Art. 108) of the Law and 4, sections I or III (DECRETO IMMEX: Art. 4) of the IMMEX Decree.

II. Submit a free writing to customs, stating, under protest of being truthful, that the customs declaration (pedimento) to be rectified effectively corresponds to supplies or fixed assets, as appropriate, temporarily imported under the IMMEX Program in accordance with articles 108, sections I or III (LA: Art. 108) of the Law and 4, sections I or III (DECRETO IMMEX: Art. 4), of the IMMEX Decree.

III. When processing the customs declaration (pedimento) for rectification, the data referred to in article 89 (LA: Art. 89) of the Law and having to transmit to the customs authorities electronically the patent number of the customs agent or the authorization of the customs representative or customs agency or the number of the importer, as appropriate; the number, date and customs of the temporary importation customs declarations (pedimentos); the tariff fraction, if applicable the commercial identification number, and the quantity of the merchandise.

In the option referred to in this rule, the taxpayer may also rectify the data derived from the observations made by the authority in the exercise of the faculties of verification, provided that said rectification is made before the final act is issued. In the case of cabinet reviews, the rectification must be submitted before the notice of observations is issued, should inform the reviewing authority in writing, of its willingness to correct its situation.

IV. Make the payment of the fine provided for in article 185, section II (LA: Art. 185) of the Law.

Law 59-I (LA: Art. 59), 89 (LA: Art. 89), 108-I, III (LA: Art. 108), 185-II (LA: Art. 185), IMMEX Decree 4-I, III (DECRETO IMMEX: Art. 4), 24-IX (DECRETO IMMEX: Art. 24), Regulation 137 (RLA: Art. 137), General Rules of Foreign Trade (RGCE) 1.2.2. (RGCE 2020: Regla 1.2.2), 1.6.14. (RGCE 2020: Regla 1.6.14), 1.6.15. (RGCE 2020: Regla 1.6.15), 4.3.21. (RGCE 2020: Regla 4.3.21), Annex 22 (RGCE 2020: Anexo 22)