RULE 4.5.13: TRANSFERS AND MOVEMENT IN THE FISCAL DEPOSIT
The transfers and movement of the merchandise subject to the fiscal deposit regime must be carried out in accordance with the following:
I. The merchandise that are transferred to another authorized cellar of the same warehouse or transferred to a different one, must be accompanied during their transfer with a copy of the import or export customs declaration (pedimento) to fiscal deposit, as well as with the fiscal receipt issued by the same general warehouse of deposit, which must comply with the following:
a) Meet the requirements referred to in article 29-A, sections I, II, III and V --613-Art. 29A-- of the Federal Fiscal Code (Código Fiscal de la Federación) and, where appropriate, contain the data referred to in section VIII of said article --613-Art. 29A--.
b) Make the mention that said receipt is issued to protect merchandise that are under the fiscal deposit regime and that are transferred to another authorized cellar of the same warehouse or to a different one, or to a place authorized for international exhibitions.
II. When the merchandise is transferred from a general warehouse of deposit to a place authorized for international exhibitions in the terms of article 121, section III --220-Art. 121-- of the Law, the transfer must be protected with the copy of the import or export customs declaration (pedimento) to fiscal deposit, as well as with the extraction customs declaration (pedimento) for its return abroad that protects the transfer, declaring in each customs declaration (pedimento) that is formulated, the corresponding identifier in accordance with Appendix 8 --388-Apendice 8-- of Annex 22.
III. When the merchandise are transferred from a general deposit warehouse to a company authorized to operate under the fiscal deposit regime for the assembly and manufacture of vehicles, the transfer must be protected with the copy of the import customs declaration (pedimento) to fiscal deposit, as well as the extraction customs declaration (pedimento) for their return abroad, declaring in each customs declaration (pedimento) that is formulated, the corresponding identifier in accordance with Appendix 8 --388-Apendice 8-- of Annex 22.
IV. When the merchandise is transferred from a premises authorized for international exhibitions in the terms of article 121, section III --220-Art. 121-- of the Law to a general warehouse of deposit, the transfer must be protected with the copy of the customs declaration (pedimento) with the corresponding code according to Appendix 2 --379-Apendice 2-- of Annex 22, which protects the transfer, declaring in each customs declaration (pedimento) that is formulated, the corresponding identifier in accordance with Appendix 8 --388-Apendice 8-- of Annex 22.
Law 121-III --220-Art. 121--, Federal Fiscal Code (Código Fiscal de la Federación) 29-A-I, II, III, V, VIII --613-Art. 29A--, Regulation 184 --56-Art. 184--, 185 --56-Art. 185--, General Rules of Foreign Trade (Reglas General del Comercio Exterior) Annex 22 --367-Anexo 22--