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| titulo | RULE 4.4.5: TEMPORARY EXPORT OF CONSUMABLES (ANNEX 12) |
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| nombre_clave | Regla 4.4.5 |
| contenido | RULE 4.4.5: TEMPORARY EXPORT OF CONSUMABLES (ANNEX 12) For the purposes of article 116, section IV
font-family:; I. The temporary export and the return of the merchandise must be carried out by means of the customs declaration (pedimento) using the corresponding codes according to Appendices 2
font-family:; II. The merchandise must be returned within a period of no more than 6 months from the date of temporary export. III. The return obligation may be fulfilled by introducing merchandise that were not those that were temporarily exported, provided that they are merchandise that are classified in the same heading as the temporarily exported merchandise and are listed in the aforementioned Annex 12.
font-family:; IV. Merchandise that have been temporarily exported by a company may be considered definitively exported by a different company, provided that the Secretary of Economy (Secretaría de Economía) has a favorable opinion and that during the term of the temporary export, they are processed simultaneously in the same customs, the customs declaration (pedimento) that protects the return of the merchandise in the name of the company that carried out the temporary export and a definitive export customs declaration (pedimento) in the name of the second company, in accordance with the provisions of this section without requiring the physical presentation of the merchandise. The description and quantity of merchandise indicated in both customs declarations (pedimentos) must coincide and in the field of observations, it should be noted that it is processed in accordance with this rule. For the purposes of this rule, the Central Administration of Legal Support of Foreign Trade Audit (Administración Central de Apoyo Jurídico de Auditoría de Comercio Exterior) may authorize the extension of the temporary export period in accordance with procedure file 105 / LA (Customs Law) of Annex 1-A
font-family:; In the case of not returning the merchandise within the established deadlines, taxpayers may change the temporary export regime to definitive, in case of not doing so, once the term expires, the export will be considered definitive, having to pay the General Tax of Export updated from the moment the temporary export was made and until it is paid. Law 116-IV
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