The regime to create, transform or repair the in-bond facility consists in the introduction of foreign or domestic goods to said facilities for their creation, transformation, or repair, to be returned abroad or to be exported, respectively.

The introduction of foreign goods under this regime shall be subject to the payment of the general import tax in the cases foreseen in Article 63-A of the Customs Law and the pertaining countervailing duties applicable to this regime. The general import tax shall be determined when the goods are destined to this regime.

In no case the goods destined to this regime may be withdrawn from the in-bond facility except for their return abroad or exportation.

The customs authorities may authorize that the goods stored within the in-bond facilities may be object of creation, transportation or repair under the terms of Article 135 of the Customs Law.

Domestic goods are considered exports for the pertaining legal purposes when they are destined to the creation, transformation or repair regime at the in-bond facility.

Decreases resulting from the creation, transformation or repair processes shall not cause a general import tax. Non-returned wastes shall not cause said tax whenever there is proof that they have been destroyed fulfilling the control provisions stated for that purpose at the Regulation of the Customs Law.

Whenever the products resulting from the creation, transformation or repair return abroad, the general import tax must be paid in the cases foreseen in Article 63-A of the Customs Law.

The shortfalls of the goods destined to said regime shall cause foreign trade taxation as it may correspond.

Machinery and equipment for the creation, transformation or repair of goods within the in-bond facility may be introduced to the country through this regime whenever the general import tax applicable to this regime is paid, and the non-tariff regulations and restrictions are fulfilled. Oil products are goods that may not be object of this regime.

The Tax Administration Service (SAT) may grant a concession for private individuals to render the services for the handling, storage and safeguard of goods within the premises located at the in-bond facilities, in which case they shall be named in-bond facilities under concession.

Likewise, SAT may provide the private individuals using or owning a property colliding with a fiscal precinct or a property located within or colliding with a port precinct, regarding maritime, border, inside railway traffic or aerial customs offices the authorization to provide the services of handling, storage and safeguard of goods, in which case the property where said services are provided shall be called in-bound facility.

RFE

The RFE consists in the introduction, by limited time, of foreign, domestic or nationalized goods to the strategic In-bond Facilities, to be object of handling, storage, safeguard, exhibition, sale, distribution, creation, transformation or repair, and shall be subject to the following:

1. No foreign trade taxes shall be paid except when it regards to foreign goods in the cases provided in Article 63-A of the Customs Law.
2. They shall be subject to the fulfilment of non-tariff regulations and restrictions provided by the Secretary of Economy and issued under the terms of the Law of Foreign Trade.
3. Decreases resulting from the creation, transformation or repair processes shall cause no contribution.
4. Non-returned wastes shall not cause contributions whenever there is proof that they have been destroyed fulfilling the control provisions stated for that purpose for the Tax Administration Service through the regulations.

To destine the goods to the strategic in-bond facility, the pertaining declaration or register via electronic means stated by the Tax Administration Service through its regulations, determining the contributions and, in its case, the countervailing duties that may correspond shall proceed.

The persons who own or use a property within the constituency of any customs office may require the Tax Administration Service to enable said property for the introduction of goods under the strategic in-bond facility regime with the authorization to manage it. The property empowered shall be called strategic in-bond facility. The interested party shall fulfil the requirements of the Tax Administration Service through its rules to assure the tax interest.

To proceed with the authorization referred to in this Article, proof of being an entity constituted in compliance to the Mexican laws shall be provided, as well as economic solvency, technical, administrative and financial capacity, in addition to that of the shareholders, to be up to date with its tax obligations, and fulfil the requirements provided by the Tax Administration Service through its regulations. The investment program, documentation proving the legal use or ownership of the property, that the property fulfils the security and control requirements, access ways and other conditions determined by the Tax Administration Service through its regulations shall be attached. The authorization may be granted for a term of up to twenty years, which may be extended as required by the interested party, for an equal term, whenever the application is filed during the las two years of the authorization, and the requirements foreseen for its authorization are still being fulfilled, as well as the liabilities derived from said. In no case the original term or extension of the authorization shall be greater than that granted for the legal use or ownership of the property. The persons being granted the authorization referred to in this Article, shall be responsible to manage, supervise and control said in-bond facility, fulfilling the guidelines provided by the Tax Administration Service through its regulations, for the control, surveillance and safety of the in-bond facility and the foreign trade goods, without the prejudice of the exercise of the customs authority faculties; make available for the customs authorities, the facilities previously approved by those authorities for the tasks adequate for the delivery of the goods, and those derived from this Law, as well as to cover the expenses implied in the maintenance of said facilities; acquire, install and make available to the customs authority the equipment required to ease the customs clearance and the automated systems for the control of the goods, persons and vehicles entering or leaving the in-bond facility.

Beginning with the date in which domestic and nationalized goods are stated under this regime, they shall be deemed definitively exported. Oil products are goods that may not be object of this regime.

Legal grounds: Articles 14, 14-A and 135 of the Customs Law, Rule 4.7.1. of the General Regulations of Foreign Trade in effect.