RULE 4.8.10: OPTION OF COMPANIES WITH IMMEX PROGRAM TO CONSIDER THE MERCHANDISE INTRODUCED TO THE REGIME OF STRATEGIC CONTROLLED PREMISES

For the purposes of the provisions of articles 108 (LA: Art. 108) and 135-B (LA: Art. 135B) of the Law, merchandise temporarily imported by companies with the IMMEX Program will be considered returned and introduced to the strategic controlled premises regime, as of the entry into force of the authorization referred to in rule 4.8.1. (RGCE 2020: Regla 4.8.1), without the need to file the transfer customs declarations (pedimentos) to the regime of strategic controlled premises. The merchandise introduced to the strategic controlled premises will have the period of permanence in national territory established in rule 4.8.2. (RGCE 2020: Regla 4.8.2), which will be computed from the importation made under the IMMEX Program.

The people authorized to allocate merchandise to the strategic controlled premises regime, referred to in the previous paragraph, must use the customs declaration (pedimento) codes and identifiers that correspond to the strategic controlled premises regime, indicated in the operations carried out from the authorization. Appendix 2 (RGCE 2020: Apendice 2) of Annex 22 and be subject to the legal provisions applicable to said regime.

Companies with the IMMEX Program, that have the authorization established in article 100-A, first paragraph (LA: Art. 100A) of the Law, as Authorized Economic Operator and the certification referred to in articles 28-A (LIVA: Art. 28A) of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) and 15-A of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), may be located within an authorized strategic controlled premises, in terms of article 14-D (LA: Art. 14D) of the Law, without it being necessary to have the authorization referred to in article 135-A (LA: Art. 135A) of the Law, having to use for the operations they carry out, the customs declaration (pedimento) codes and identifiers that correspond to their temporary import regime, indicated in Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8) of Annex 22 and subject to the legal provisions applicable to said regime; even subject to the provisions that regulate the transfer of temporarily imported merchandise to other companies with IMMEX Program, to companies in the automotive terminal or manufacturing of motor vehicles, or to people who have the authorization to allocate merchandise to the strategic controlled premises.

Likewise, companies that under the IMMEX Decree sub-manufacture or sub-maquila companies with IMMEX Program that operate within the strategic controlled premises, may also be located within said precinct, provided that their sub-manufacture or sub-maquila processes are carried out solely and exclusively for the company with the IMMEX Program that has registered them in terms of article 21 (DECRETO IMMEX: Art. 21) of the IMMEX Decree and that the strategic controlled premises in which they are located have the joint dispatch scheme referred to in rule 4.8.16. (RGCE 2020: Regla 4.8.16)

Law 14-D (LA: Art. 14D), 100-A (LA: Art. 100A), 108 (LA: Art. 108), 135-A (LA: Art. 135A), 135-B (LA: Art. 135B), Value Added Tax Law (Ley del Impuesto al Valor Agregado) 28-A , Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios) 15-A, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 4.8.1. (RGCE 2020: Regla 4.8.1), 4.8.2. (RGCE 2020: Regla 4.8.2), 4.8.16. (RGCE 2020: Regla 4.8.16), Annex 22 (RGCE 2020: Anexo 22)