RULE 4.3.19: RECORDS AND REPORTS OF THE AUTOMOTIVE INDUSTRY OR VEHICLE MANUFACTURING

Companies in the automotive terminal or manufacturing of motor vehicles must comply with the following:

I. Keep a register for each of the companies in the auto parts industry from which they acquire parts and components to which they have issued certificates of transfer of merchandise, in which the parts and components that have been exported or destined for the national market, in the same state or incorporated in the vehicles or components manufactured by them, that protect said certificates and that contain the following information:

a) Number and date of each certificate of transfer of merchandise that they have issued.

b) Number, description and quantity of each part or component that covers each "Certificate of transfer of merchandise" of Annex 1. (RGCE 2020: Anexo 1)

c) Total quantity exported of each part or component.

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

e) Total quantity of each part or component destined for the national market.

f) Document that covers the parts or components or the vehicles that incorporate the parts or components destined for the national market.

II. Keep for each company in the auto parts industry to which they have issued the "Certificate of transfer of merchandise" of Annex 1 (RGCE 2020: Anexo 1), a record in which the number and date of issue of the aforementioned certificates is indicated.

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.

IMMEX Decree 8 (DECRETO IMMEX: Art. 8), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), Annex 1 (RGCE 2020: Anexo 1)