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| titulo | RULE 7.3.4: BENEFITS OF THE REGISTRY IN THE BUSINESS CERTIFICATION SCHEME IN THE MODALITY OF AUTHORIZED ECONOMIC OPERATOR, RUBRIC CONTROLLER |
| id_articulo | 990 |
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| nombre_clave | Regla 7.3.4 |
| contenido | 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.
font-family:; I. For the purposes of article 3, section I
font-family:; a) Return them abroad or carry out its regime change in the terms of rule 4.3.8.
font-family:; 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.
font-family:; 1. In the case of the merchandise referred to in articles 108, section I
font-family:; 2. In the case of the merchandise referred to in articles 108, sections II and III
font-family:; 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.
font-family:; 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.
font-family:; II. For the purposes of articles 3, section I
font-family:; 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 "
font-family:; 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
font-family:; 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
font-family:; 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
font-family:; Law 59-I
font-family:;
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