RULE 4.3.3: TEMPORARY IMPORTATION OF CONTAINERS AND PACKAGING

For the purposes of articles 108, section I, sections c) and d) (LA: Art. 108) of the Law and 4, section I, subsections c) and d) (DECRETO IMMEX: Art. 4), of the IMMEX Decree, exporters may carry out the temporary importation of containers, packaging, labels and brochures in accordance with the aforementioned articles, provided that they have the IMMEX Program.

The temporarily imported containers, packages, labels and brochures that are used in the export of national merchandise will be considered returned, provided that the corresponding codes are declared in the definitive export customs declaration (pedimento), in accordance with Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8), of Annex 22. In this case, the value of the containers, packaging, labels, and brochures should not be included in the sum of the commercial value that is declared in the corresponding export customs declaration (pedimento).

Law 36 (LA: Art. 36), 37 (LA: Art. 37), 43 (LA: Art. 43), 108-I (LA: Art. 108), IMMEX Decree 4-I (DECRETO IMMEX: Art. 4), Regulation 173 (RLA: Art. 173), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 7.1.2. (RGCE 2020: Regla 7.1.2), 7.1.3. (RGCE 2020: Regla 7.1.3), 7.2.1. (RGCE 2020: Regla 7.2.1), 7.2.3. (RGCE 2020: Regla 7.2.3), Annexes 22 (RGCE 2020: Anexo 22) and 31