RULE 7.3.1: BENEFITS OF THE REGISTRY IN THE BUSINESS CERTIFICATION SCHEME IN THE VAT (IVA) AND IEPS MODALITY
The companies that obtain the Registry in the Business Certification Scheme in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, in any of its rubrics, will have the following benefits:
I. Tax credit in its operations destined to the customs regimes of temporary importation for elaboration, transformation or repair in maquila or export programs; fiscal deposit to undergo the process of assembly and manufacture of vehicles; of elaboration, transformation or repair in a Controlled Premises and a Strategic Controlled Premises.
II. Companies with the IMMEX Program, which under its Program manufacture merchandise from the electrical or electronic sectors, auto parts and aircraft, as well as those from companies in the automotive terminal or manufacturing of motor vehicles that have the authorization to which it refers to rule 4.5.30. --332-Regla 4.5.30--, may submit them to a joint clearance process for importation, introduction to the fiscal deposit or Strategic Controlled Premises in aerial traffic operations, in accordance with the provisions of article 144, section XXXIII --228-Art. 144-- of the Law, and the "Operation guidelines to process the customs clearance of merchandise by aerial traffic" issued by the General Customs Administration (Administración General de Aduanas), which can be consulted on the Service Tax Administration (Servicio de Administración Tributaria) Portal and provided that they comply with the following:
a) Submit a written request to the General Customs Administration (Administración General de Aduanas), in which they express their consent, to submit the merchandise to the joint clearance process.
b) That, upon entry into the national territory, the merchandise come directly from the Laredo International Airport in Laredo, Texas and that upon arrival they arrive at international airports designated for that purpose.
c) Process the customs declaration (pedimento) with the corresponding code according to what is indicated in Appendix 2 --379-Apendice 2--, submitting in the identifier block the one that corresponds according to Appendix 8 --388-Apendice 8--, both of Annex 22.
In the case of operations that are carried out with consolidated customs declarations (pedimentos) in accordance with articles 37 --201-Art. 37-- and 37-A --201-Art. 37A-- of the Law, they may process a weekly or monthly customs declaration (pedimento), and must, for each shipment, transmit to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral) the "Electronic Notice of Import and Export" of Annex 1 --355-Anexo 1--, present the merchandise with the notice before the automated selection mechanism, without it being necessary to attach the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document referred to in article 36-A --201-Art. 36A-- of the Law, said customs declarations (pedimentos) must be submitted every week or within the first 10 days of each month, as appropriate.
In the case of operations of introduction to the fiscal deposit by companies of the automotive terminal or manufacturing of motor vehicles referred to in rule 4.5.30. --332-Regla 4.5.30--, they may submit to the automated selection mechanism the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document or list of Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent documents, or, the consolidated notice, packing list or shipping document that contains printed the Electronic signature reported by the validator at the time of transmitting the previous registration.
The customs declaration (pedimento), notice, the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent documents or a list of Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent documents, or the consolidated notice, packing list or shipping document, as appropriate, must be presented at the customs module assigned for this purpose, without the need for the physical presentation of the merchandise.
d) That they are not stored, nor is prior recognition made; in these cases, it will not be necessary to enter the Controlled Premises.
In the cases in which the automated selection module determines customs recognition, this will be carried out without the physical presentation of the merchandise in accordance with the provisions of the guidelines referred to in the first paragraph of this section.
When the competent authorities detect the breach of any obligation inherent to the facilities granted under this section or to the guidelines cited in the first paragraph, of this section, or prohibited merchandise are detected or that are the object of illegal activities contemplated by laws other than tax laws, said facility will be suspended subject to the administrative procedure established in the guidelines referred to in the first paragraph of this section.
For the purposes of this section, the transport companies must transmit the information referred to in rule 1.9.10. --312-Regla 1.9.10-- and 1.9.17. --312-Regla 1.9.17-- at least 3 hours before the plane takes off from Laredo International Airport in Laredo, Texas.
III. For the purposes of articles 63-A --207-Art. 63A-- and 109 --218-Art. 109-- of the Law, companies with the IMMEX Program in the service modality, may make the change of regime from temporary to definitive of the parts and components imported temporarily, which a company in the auto parts industry has transferred to them, for their disposal to the automotive terminal or manufacturing of motor vehicles in accordance with article 8, last paragraph --772-Art. 8-- of the IMMEX Decree, declaring in the definitive import customs declaration (pedimento), the corresponding code as established in Annex 22, Appendices 2 --379-Apendice 2-- and 13 --372-Apendice 13--, provided that comply with the following:
a) That the company with the IMMEX Program in the service modality and the company in the auto parts industry belong to the same group, in accordance with the provisions of the second paragraph of rule 7.1.7. --347-Regla 7.1.7--
b) That the company in the auto parts industry, when processing the temporary importation customs declaration (pedimento), make the payment of the corresponding General Import Tax (Impuesto General de Importación), to the non-originating merchandise of the USMCA, of the Decision, of the FTA EU-MX or of the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), as the case may be, in accordance with Article 14 --774-Art. 14-- of the IMMEX Decree and in the terms established in rule 1.6.12. --309-Regla 1.6.12--, which will be incorporated into the parts and components that are the object of the transfer.
c) That the company with the IMMEX Program in the service modality that receives the parts and components of the auto parts industry, must transfer them in its same state to the automotive terminal or manufacturing of motor vehicles and will be responsible for solidarity for the payment of the contributions and accessories determined in accordance with the provisions of subsection b) of this section.
The provisions of this section may also be applied when the company with the IMMEX Program in the service modality, sells parts and components to other companies other than the automotive terminal or manufacturing of motor vehicles, provided that said parts and components are classified in Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación) headings 84.09 and 87.08.
IV. For the purposes of articles 106, section V, subsection c) --218-Art. 106-- and 108 --218-Art. 108-- of the Law and 29, sections I and IV, subsection b) --284-Art. 29-- of the Value Added Tax Law (Ley del Impuesto al Valor Agregado), the companies with the IMMEX Program that under its Program manufacture recreational and sports boats, such as motorboats, yachts or sailboats of more than four and a half meters in length, may deliver said merchandise in national territory to foreigners or Mexicans residing in national territory or abroad, for temporary importation, provided that the following is complied with:
a) Foreigners or Mexicans residing in national territory or abroad who acquire the boat must temporarily import it in accordance with the provisions of rule 4.2.5. --329-Regla 4.2.5--
b) The company must present before the automated selection mechanism of the customs that corresponds to the district of said company, the customs declaration (pedimento) with the corresponding code according to Appendix 2 --379-Apendice 2-- of Annex 22, to protect the Virtual operation of the return of the boat, without requiring the physical presentation of the same.
c) A simple copy of the proof of temporary importation of the boat, duly formalized in accordance with rule 4.2.5, must be attached to the customs declaration (pedimento) that protects the virtual return of the boat --329-Regla 4.2.5-- and in the field of observations of the customs declaration (pedimento), the folio number and date of said voucher must be indicated.
When there are differences between the merchandise stated in the customs declaration (pedimento) that covers the virtual return and the receipts that covers the temporary importation of the vessel, the merchandise described in the virtual return customs declaration (pedimento) will be considered as not returned and the company with the IMMEX Program that has carried out the delivery of the boat will be responsible for the payment of the contributions and its accessories.
V. For the purposes of the rules 4.3.11. --330-Regla 4.3.11-- and 4.3.13. --330-Regla 4.3.13-- the companies of the auto parts industry may register in their inventory control system the merchandise that they sold to the companies of the automotive terminal or manufacturing of motor vehicles, with the information contained in the tax receipts that protect their sale and provided that in the temporary import customs declaration (pedimento) previously promoted by the company of the auto parts industry, the payment of the General Import Tax (Impuesto General de Importación) has been made in accordance with rule 1.6.12. --309-Regla 1.6.12--
Notwithstanding the foregoing, the parts and components that appear in Section A, of the "Certificate of transfer of merchandise" of Annex 1 --355-Anexo 1--, that they receive from the automotive terminal or manufacturing of motor vehicles, they must change their regime and register in the inventory control within the term provided in section I, of rule 4.3.13. --330-Regla 4.3.13--
The companies that adhere to the provisions of this section will not be subject to the calculation of the annual adjustment provided for in rule 4.3.14. --330-Regla 4.3.14--, nor shall they keep the records provided for in rule 4.3.16. --330-Regla 4.3.16--
Law 36-A --201-Art. 36A--, 37 --201-Art. 37--, 37-A --201-Art. 37A--, 59-I --203-Art. 59--, 63-A --207-Art. 63A--, 108 --218-Art. 108--, 109 --218-Art. 109--, 144-XXXIII --228-Art. 144--, Value Added Tax Law (Ley del IVA) 28-A --283-Art. 28A--, 29-I, IV --284-Art. 29--, Law on Special Tax on Production and Services (Ley del IEPS) 15-A, IMMEX Decree 14 --774-Art. 14--, 24 --778-Art. 24--, General Rules of Foreign Trade (RGCE) 1.2.1. --305-Regla 1.2.1--, 1.6.12. --309-Regla 1.6.12--, 1.9.10. --312-Regla 1.9.10--, 1.9.17. --312-Regla 1.9.17--, 4.2.5. --329-Regla 4.2.5--, 4.3.11. --330-Regla 4.3.11--, 4.3.13. --330-Regla 4.3.13--, 4.3.14. --330-Regla 4.3.14--, 4.3.16. --330-Regla 4.3.16--, 4.5.30. --332-Regla 4.5.30--, 7.1.1. --347-Regla 7.1.1--, 7.1.2. --347-Regla 7.1.2--, 7.1.3. --347-Regla 7.1.3--, 7.1.7. --347-Regla 7.1.7--, Annexes 1 --355-Anexo 1--, 22 --367-Anexo 22-- and 31 --398-Anexo 31--