RULE 4.8.11: TRANSFER OF MERCHANDISE IN THE STRATEGIC CONTROLLED PREMISE FOR REPAIR

For the purposes of articles 135-B, first paragraph (LA: Art. 135B) and 135-D (LA: Art. 135D) of the Law, people who have authorization to allocate merchandise to the strategic controlled premise regime, may send the machinery or equipment introduced to the strategic controlled premise regime, to companies located anywhere in the national territory that provide them with the maintenance, repair or calibration service, provided that they present the "Notice of transfer of merchandise from companies with the IMMEX Program, Strategic Controlled Premises (Recinto Fiscalizado Estratégico) or Authorized Economic Operator" of Annex 1 (RGCE 2020: Anexo 1), before carrying out the transfer, without it is necessary to transmit it to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral).

The merchandise may remain in the facilities of the company to which it is transferred for a period of 6 months, extendable for an equal period, provided that the person who has the authorization to allocate merchandise to the strategic controlled premise, notifies the Deconcentrated Administration of Foreign Trade Audit (Administración Desconcentrada de Auditoría de Comercio Exterior), in which it delivered the notice, the reason for the extension. For the transfer of the merchandise, the fiscal receipt must be attached to the notice in accordance with the provisions of article 29 (CFF: Art. 29) of the Federal Fiscal Code (Código Fiscal de la Federación).

The provisions of this rule will be applicable both for the transfer of merchandise from the strategic controlled premises to the facilities of the people indicated in the first paragraph of this rule, as well as for the return to the strategic controlled premises.

Law 135-B (LA: Art. 135B), 135-D (LA: Art. 135D), Federal Fiscal Code (Código Fiscal de la Federación) 29 (CFF: Art. 29), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), Annex 1