RULE 5.2.4: DISPOSAL OF MERCHANDISE THAT ARE CONSIDERED EXPORTED

For the purposes of articles 9, section IX (LIVA: Art. 9) and 29, section I (LIVA: Art. 29) of the Value Added Tax Law (Ley del Impuesto al Valor Agregado), the disposal of merchandise authorized in the respective programs that is carried out in accordance with the assumptions indicated in this rule, will be considered exported provided that they are carried out with the customs declaration (pedimento) in accordance with the procedure indicated in rule 4.3.21. (RGCE 2020: Regla 4.3.21):

I. The alienation that takes place between residents abroad of merchandise imported temporarily by a company with the IMMEX Program, whose material delivery is made in national territory to another company with the IMMEX Program, to companies in the automotive terminal or vehicle manufacturing of motor vehicles or auto parts for their introduction to the fiscal deposit.

II. The alienation of temporarily imported merchandise made by companies with the IMMEX Program to residents abroad, whose material delivery is made in national territory to other companies with the IMMEX Program or to companies in the automotive terminal or manufacturing of motor vehicles or auto parts for their introduction to the fiscal deposit.

Value Added Tax Law (Ley del IVA) 9-IX (LIVA: Art. 9), 29-I (LIVA: Art. 29), Federal Fiscal Code (CFF) 14 (CFF: Art. 14), General Rules of Foreign Trade (RGCE) 4.3.21. (RGCE 2020: Regla 4.3.21)