RULE 7.3.4: BENEFITS OF THE REGISTRY IN THE BUSINESS CERTIFICATION SCHEME IN THE MODALITY OF AUTHORIZED ECONOMIC OPERATOR, RUBRIC CONTROLLER

Companies with the IMMEX Program that have the Registry in the Business Certification Scheme, Authorized Economic Operator modality, rubric Controller, in addition to what is established in rule 7.3.3. (RGCE 2020: Regla 7.3.3), will enjoy the following facilities:

I. For the purposes of article 3, section I (DECRETO IMMEX: Art. 3), of the IMMEX Decree, the contained companies that are holders of the IMMEX Program that had been canceled to become part of a company with the IMMEX Program in the modality of controlling companies that keep temporarily imported merchandise in their inventories according to article 108 (LA: Art. 108) of the Law, they may choose the following:

a) Return them abroad or carry out its regime change in the terms of rule 4.3.8. (RGCE 2020: Regla 4.3.8)

b) Transfer them to the controlling company, through customs declarations (pedimentos) that protect the virtual return presented by each of the contained companies and the corresponding customs declaration (pedimento) for temporary importation in the name of the controlling company, complying with the procedure established in the rule for such purposes. 4.3.21. (RGCE 2020: Regla 4.3.21), without this operation generating the payment of the Customs Processing Law (Derecho de Trámite Aduanero), in the following terms:

1. In the case of the merchandise referred to in articles 108, section I (LA: Art. 108) of the Law and 4, section I (DECRETO IMMEX: Art. 4) of the IMMEX Decree, they will have a period of 6 months from the date of cancellation of their IMMEX Program, and

2. In the case of the merchandise referred to in articles 108, sections II and III (LA: Art. 108) of the Law and 4, sections II and III (DECRETO IMMEX: Art. 4) of the IMMEX Decree, will have a term of 12 months. In this case, in the customs declaration (pedimento) for temporary importation in the name of the controlling company, the following may be chosen:

a) Declare as customs value of the merchandise, the one declared in the temporary import customs declaration (pedimento) with which the contained company introduced the merchandise to national territory, reduced in accordance with the provisions of the fourth paragraph of rule 1.6.10. (RGCE 2020: Regla 1.6.10)

b) Declare as the date of importation of the merchandise, the date declared in the temporary import customs declaration (pedimento) with which the contained company introduced the merchandise to national territory. In this case, a customs declaration (pedimento) must be submitted that protects the virtual return, for each of the temporary import customs declarations (pedimentos) with which the merchandise was introduced into national territory and the corresponding temporary import customs declarations (pedimentos) on behalf of the company controller.

In the event that a longer period is required, the Central Administration of Legal Support of Foreign Trade Audit (Administración Central de Apoyo Jurídico de Auditoría de Comercio Exterior) may authorize its one-time extension, in accordance with procedure file 122 / LA (Customs Law) of Annex 1-A. (RGCE 2020: Anexo 1A)

II. For the purposes of articles 3, section I (DECRETO IMMEX: Art. 3) and 13, last paragraph (DECRETO IMMEX: Art. 13) of the IMMEX Decree, in the case of companies with the IMMEX Program under the modality of controlling company, they may carry out the temporary importation, return and transfer of the merchandise referred to in articles 108, section I (LA: Art. 108) of the Law and 4 (DECRETO IMMEX: Art. 4) of the aforementioned Decree, in accordance with the following:

a) In the case of temporary imports and returns, the customs declaration (pedimento) must be processed in the name of the controlling company, being able to cover the merchandise for delivery to one or more contained companies, provided that the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent documents corresponding to each of these companies are attached to the customs declaration (pedimento), for this, it must include in the complement of "Leyendas fiscales" of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or note in the equivalent documents, the legend "Operation of a controlling company in accordance with rule 7.3.4, section II, for delivery to ___________ (indicate the name or company name of the contained company) with address at ________ (indicate address) ".

b) In the case of transfer of merchandise between the controlling company and the contained companies or between the latter, the controlling company must send the Automated Integral Customs System (Sistema Automatizado Aduanero Integral) the "Notice of transfer of merchandise from companies with the IMMEX Program in the modality of Authorized Economic Operator rubric controlling company " of Annex 1 (RGCE 2020: Anexo 1). The transport of the merchandise must be carried out with a copy of said notice.

They must have an automated inventory control system that maintains an updated record of the control data of foreign trade merchandise at all times and that identifies in which company and, where appropriate, in which plant or warehouse the merchandise is located in accordance with the provisions of articles 59, section I (LA: Art. 59) of the Law and 24, section IX (DECRETO IMMEX: Art. 24), of the IMMEX Decree.

The documents that protect the possession and legal stay of the merchandise in national territory, may be kept at the fiscal address of the controlling company or at the fiscal address of the contained companies.

III. In the case of contained companies that integrate their manufacturing or maquila operations in the IMMEX Program under the modality of controlling companies referred to in article 3, section I (DECRETO IMMEX: Art. 3) of the IMMEX Decree, may consider as export of services in the terms of article 29, section IV, subsection b) (LIVA: Art. 29) of the Value Added Tax Law (Ley del Impuesto al Valor Agregado), the provision of the service of elaboration, transformation or repair to merchandise imported temporarily in accordance with article 108 (LA: Art. 108) of the Law by the controlling company, applying for such purposes the 0% Value-Added Tax (Impuesto al Valor Agregado) rate.

Law 59-I (LA: Art. 59), 108 (LA: Art. 108), 112 (LA: Art. 112), Value Added Tax Law (Ley del IVA) 29-IV (LIVA: Art. 29), IMMEX Decree 3-I (DECRETO IMMEX: Art. 3), 4 (DECRETO IMMEX: Art. 4), 13 (DECRETO IMMEX: Art. 13), 24-IX (DECRETO IMMEX: Art. 24), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), 1.6.10. (RGCE 2020: Regla 1.6.10), 4.3.6. (RGCE 2020: Regla 4.3.6), 4.3.8. (RGCE 2020: Regla 4.3.8), 4.3.21. (RGCE 2020: Regla 4.3.21), 7.3.3. (RGCE 2020: Regla 7.3.3), Annexes 1 (RGCE 2020: Anexo 1) and 1-A (RGCE 2020: Anexo 1A)