RULE 5.2.9: EXPORT CASES IN SUBMAQUILA OPERATIONS

For the purposes of articles 112 (LA: Art. 112) of the Law, 169 (RLA: Art. 169) of the Regulation, 21 (DECRETO IMMEX: Art. 21) and 22 (DECRETO IMMEX: Art. 22) of the IMMEX Decree, in relation to article 29, section IV, subsection b) (LIVA: Art. 29) of the Value Added Tax Law (Ley del Impuesto al Valor Agregado), companies that carry out the sub-manufacturing or sub-maquila operation may consider exporting services, the provision of the sub-manufacturing or sub-maquila service, in the proportion in which the goods subject to sub-manufacturing or sub-maquila were exported by the company with the IMMEX Program that contracted the service, provided that the company with the IMMEX Program had submitted the notice referred to in rule 4.3.7. (RGCE 2020: Regla 4.3.7)

In this case, the company with the IMMEX Program must provide the company that carries out the sub-manufacturing or sub-maquila service with the "Report of exports of sub-manufacturing or sub-maquila operations" in Annex 1. (RGCE 2020: Anexo 1)

The proportion will be obtained by dividing the number of units returned and transferred by the company with the IMMEX Program in the immediately preceding semester corresponding to the merchandise for which the sub-manufacturing or sub-maquila service was carried out, divided by the total number of units for which the sub-manufacturing or sub-maquila service was carried out in the same period. The semesters will include the months of January to June and July to December of each calendar year.

When the company that provides sub-manufacturing or sub-maquila services does not have the "Report of exports of sub-manufacturing or sub-maquila operations" of Annex 1 (RGCE 2020: Anexo 1), at the time of issuing the corresponding invoice, it will be considered that the goods object of the operation were not returned or transferred and, therefore, said sub-manufacturing or sub-maquila operation cannot be considered as an export of services.

Companies with the IMMEX Program that, in the last annual report referred to in article 25 (DECRETO IMMEX: Art. 25) of the IMMEX Decree, would have determined one hundred percent of exports, they may provide a copy of said report to the company that carries out the sub-maquila service instead of the "Report of exports of sub-manufacturing or sub-maquila operations" of Annex 1 (RGCE 2020: Anexo 1), referred to in this rule.

Law 105 (LA: Art. 105), 108 (LA: Art. 108), 112 (LA: Art. 112), Value Added Tax Law (Ley del Impuesto al Valor Agregado) 29-IV-B (LIVA: Art. 29), IMMEX Decree 21 (DECRETO IMMEX: Art. 21), 22 (DECRETO IMMEX: Art. 22), 25 (DECRETO IMMEX: Art. 25), Regulation 169 (RLA: Art. 169), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 4.3.7. (RGCE 2020: Regla 4.3.7), Annex 1 (RGCE 2020: Anexo 1)