RULE 4.3.6: TRANSFER OF COMPANIES WITH IMMEX PROGRAM TO SUBMANUFACTURERS

For the purposes of the provisions of article 112, last paragraph (LA: Art. 112) of the Law and 197 of (RLA: Art. 197) Regulation, 8 (DECRETO IMMEX: Art. 8) and 21 (DECRETO IMMEX: Art. 21) of the IMMEX Decree, companies with the IMMEX Program that are located in the region or border fringe of the country, may carry out the transfer of merchandise to other companies with the IMMEX Program or to other locals, storage buildings or plants of the same company, provided that in both cases the addresses of the companies are registered in its program and located in the rest of the national territory, according to the following procedure:

I. Send electronically to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral) the "Notice of transfer of merchandise from companies with the IMMEX, Strategic Controlled Premises (Recinto Fiscalizado Estratégico) or Authorized Economic Operator Program" of Annex 1 (RGCE 2020: Anexo 1). The transport of the merchandise must be covered by a copy of said notice.

II. The merchandise must be accompanied in their transfer with a copy of the notice referred to in the previous section, sent electronically to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral).

Companies with the IMMEX Program may send materials, machinery and equipment imported temporarily under their program to repair or maintenance, analysis and tests, calibration or design processes to people who do not have a program, who are located anywhere in national territory, provided that they present the notice referred to in this rule, before the Deconcentrated Administration of Foreign Trade Audit (Administración Desconcentrada de Auditoría de Comercio Exterior) that corresponds to their fiscal address or that of the branch, before making the transfer, without it being necessary to transmit to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral).

The materials, machinery and equipment may remain in the facilities of the company that provides the service, for a period of 6 months, extendable for an equal period, provided that the company with the IMMEX Program notifies the Deconcentrated Administration of Foreign Trade Audit (Administración Desconcentrada de Auditoría de Comercio Exterior) in which the notice was delivered, the reason for the extension. The transfer of the merchandise must be covered by the "Notice of merchandise transfer from companies with the IMMEX, Strategic Controlled Premises (Recinto Fiscalizado Estratégico) or Authorized Economic Operator Program" of Annex 1 (RGCE 2020: Anexo 1), or with any of the documents established in articles 146 (LA: Art. 146) of the Law and 106, section II, subsection d) (CFF: Art. 106), of the Federal Fiscal Code (Código Fiscal de la Federación), as well as in rule 2.7.1.9, of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

Law 112 (LA: Art. 112), 146 (LA: Art. 146), Federal Fiscal Code (Código Fiscal de la Federación) 105-XIII (CFF: Art. 105), 106-II (CFF: Art. 106), 107-IV (CFF: Art. 107), 21 (CFF: Art. 21), IMMEX Decree 8 (DECRETO IMMEX: Art. 8), 21 (DECRETO IMMEX: Art. 21), Regulation 197 (RLA: Art. 197), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 4.8.11. (RGCE 2020: Regla 4.8.11), Annex 1 (RGCE 2020: Anexo 1), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) 2.7.1.9.