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| titulo | RULE 5.2.8: WITHDRAWAL OF INDIRECT EXPORTS |
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| nombre_clave | Regla 5.2.8 |
| contenido | RULE 5.2.8: WITHDRAWAL OF INDIRECT EXPORTS Companies with the IMMEX Program; national providers; or people who have authorization to allocate merchandise to the strategic controlled premises regime, who receive the return of merchandise that had been transferred with the customs declarations (pedimentos) in the terms of the procedure of rule 4.3.21.
font-family:; I. In the case of companies with the IMMEX Program and people who have authorization to allocate merchandise to the strategic controlled premises regime, must process a customs declaration (pedimento) for temporary importation or introduction to the strategic controlled premises regime, and the company that returns the merchandise, the respective customs declaration (pedimento) for the return or extraction of the fiscal deposit, complying with the provisions of rule 4.3.21.
font-family:; II. In the case of national suppliers that receive the return of the merchandise, they must process a customs declaration (pedimento) to withdraw from the definitive export regime, attaching to the customs declaration (pedimento) a copy of the document that accredits the adjustment in the Value-Added Tax (Impuesto al Valor Agregado) accreditation, in case the taxpayer has obtained the refund, or the accreditation of the balances in favor declared due to the export, or, where appropriate, the document with which the refund of the General Import Tax (Impuesto General de Importación) is accredited in the terms of the "Decree that establishes the refund of import taxes to exporters", published in the Official Journal of the Federation (Diario Oficial de la Federación) on May 11, 1995, amended by the Decree published in the same official dissemination body on December 29, 2000 and its subsequent modifications, and the company that returns the merchandise, its respective withdrawal customs declaration (pedimento) from the temporary import or fiscal deposit regime. Both customs declarations (pedimentos) must be processed on the same date, without requiring the physical presentation of the merchandise. When processing the customs declaration (pedimento) for withdrawal from the temporary importation or fiscal deposit regime, must submit the number, date and code of the paid customs declaration (pedimento) that covers the withdrawal from the definitive export regime by the national supplier that receives the return of the merchandise . Law 93
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