RULE 4.5.23: WITHDRAWAL FROM THE FISCAL DEPOSIT FOR EXHIBITION AND SALE OF MERCHANDISE

Legal entities that have the authorization referred to in article 121, section I (LA: Art. 121) of the Law, may return merchandise of foreign origin or the reincorporation to the national market of the national merchandise, which have been destined for the fiscal deposit regime, in accordance with the following:

I. In the case of merchandise of foreign origin, they must present before the automated selection mechanism in the customs within whose circumscription is located the premises authorized for fiscal deposit, together with the merchandise, the customs declaration (pedimento) for the extraction of fiscal deposit.

In the event that the merchandise are to leave the country through a customs other than that of the territorial district of the authorized establishment, it must be declared in the customs declaration (pedimento) for the extraction of the fiscal deposit, the corresponding identifier in accordance with Appendix 8 (RGCE 2020: Apendice 8) of Annex 22, which specifies that the merchandise are returned by internal transit for export.

II. In the case of reincorporation of national merchandise to the national market, for the return of merchandise to national suppliers, they must present before the automated selection mechanism in the customs of whose district is located the premises authorized for the fiscal deposit, the customs declaration (pedimento) for the extraction of the fiscal deposit of merchandise to rejoin the national market with the corresponding codes in accordance with Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8) of Annex 22, in the name of the authorized legal entity that makes the return of the merchandise. The national supplier that receives the returned merchandise must process a customs declaration (pedimento) to withdraw from the definitive export regime with the corresponding codes according to Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8) of the Annex 22, without requiring the physical presentation of the merchandise. In the event that the national supplier had obtained the refund or made the Value-Added Tax (Impuesto al Valor Agregado) credit due to the export of the merchandise that according to this paragraph are not considered exported, they must make the refund of the corresponding Value-Added Tax (Impuesto al Valor Agregado).

For the purposes of the previous paragraph, the customs declaration (pedimento) that protects the withdrawal of the definitive export regime of the merchandise destined for fiscal deposit must be presented before the automated selection mechanism on the day on which the return of the same is made and the customs declaration (pedimento) for extraction of the fiscal deposit of merchandise to rejoin the national market may be submitted to the automated selection mechanism no later than the day following in which the customs declaration (pedimento) for withdrawal of the definitive export regime of the merchandise to the fiscal deposit has been submitted to the automated selection mechanism.

In the customs declaration (pedimento) that protects the withdrawal of the definitive export regime of the merchandise to fiscal deposit, the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the company authorized to allocate to the fiscal deposit regime for exhibition and sale that makes the return of the merchandise and in the customs declaration (pedimento) of extraction of fiscal deposit of merchandise to rejoin the national market, the Federal Taxpayer Registration (Registro Federal de Contribuyentes) corresponding to the national supplier that receives the returned merchandise must be submitted and in the "discharge block" according to Annex 22 (RGCE 2020: Anexo 22), must transmit the number, date and code of the paid and modulated customs declaration (pedimento) that covers the withdrawal of definitive export by the national supplier that receives the returned merchandise.

When the customs declarations (pedimentos) are not presented within the term established in the second paragraph of this section, the corresponding data are not transmitted or there are differences between the merchandise manifested in the customs declaration (pedimento) that protects the extraction of the fiscal deposit of merchandise to rejoin the national market and the one that protects the withdrawal of definitive export, the merchandise described in the customs declaration (pedimento) for the extraction of fiscal deposit will be considered as not extracted from the fiscal deposit, therefore, the authorized legal entity that returns the merchandise will be responsible for the payment of the contributions and, the compensatory fees as appropriate, as well as certifying compliance with non-tariff regulations and restrictions.

Law 43 (LA: Art. 43), 93 (LA: Art. 93), 120-III (LA: Art. 120), 121-I (LA: Art. 121), 127-I (LA: Art. 127), Regulation 180 (RLA: Art. 180), General Rules of Foreign Trade (Reglas General del Comercio Exterior) Annex 22 (RGCE 2020: Anexo 22)