RULE 4.3.3: TEMPORARY IMPORTATION OF CONTAINERS AND PACKAGING
For the purposes of articles 108, section I, sections c) and d) --218-Art. 108-- of the Law and 4, section I, subsections c) and d) --772-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 --379-Apendice 2-- and 8 --388-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 --201-Art. 36--, 37 --201-Art. 37--, 43 --201-Art. 43--, 108-I --218-Art. 108--, IMMEX Decree 4-I --772-Art. 4--, Regulation 173 --51-Art. 173--, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 7.1.2. --347-Regla 7.1.2--, 7.1.3. --347-Regla 7.1.3--, 7.2.1. --348-Regla 7.2.1--, 7.2.3. --348-Regla 7.2.3--, Annexes 22 --367-Anexo 22-- and 31 --398-Anexo 31--