RULE 4.4.7: REPAIRS RETURNS FROM THE USMCA, MEXICO-CHILE FTA, EFTA, MEXICO-PANAMA FTA, ADDITIONAL PROTOCOL TO THE FRAMEWORK AGREEMENT OF THE PACIFIC ALLIANCE (PAAP) Y CPTPP

For the purposes of article 2.8 (1) (T-MEC: Art. 2.8) of the USMCA, articles 3-01 and 3-08 of the Mexico-Chile FTA, articles 3-01 and 3-07 of the EFTA, article 3.7 of the Mexico-Panama FTA, article 3.12 of the Mexico-Peru ECA, article 3.13 of the Additional Protocol to the Framework Agreement of the Pacific Alliance (PAAP) and Article 2.6 of the CPTPP, merchandise that has been temporarily exported to a country party of the corresponding treaty may be returned free of payment of foreign trade taxes, to undergo a repair or alteration process, provided that when said return to the national territory, it is proven that said merchandise has not undergone any operation or process that destroys its essential characteristics or converts it into a new or commercially different good.

An operation or process shall be deemed to convert the merchandise into a new or commercially different good when, as a result of said operation or process, the purpose or initial use of the merchandise is extended, modified or specified, or any of the following elements are modified:

I. The commercial, common or technical designation of said merchandise.

II. Its grade of processing.

III. Its composition, characteristics or nature.

IV. The tariff fraction when it is different from that of the temporarily exported merchandise.

USMCA 2.8 (1) (T-MEC: Art. 2.8), 318, Mexico-Chile FTA 3-01, 3-08, EFTA 3-01, 3-07, Mexico-Panama FTA 3.7, CPTPP 2.6, Mexico-Peru ECA 3.12, Additional Protocol to the Framework Agreement of the Pacific Alliance (PAAP) 3.13