Temporary import to be subject to the creation, transformation of repair process
Terms and types of merchandise
Maquila and companies with export programs authorized by the Secretariat of Economy may temporarily import goods to return abroad after being destined to a creation, transformation or repair process, as well as the goods to return in the same condition, under the terms of the authorized program, whenever they fulfil the control requirements stated within the Tax Administration Service through its rules.
Temporary import of the goods referred to in fraction I, letters a), b) and c) that follows shall be subject to the general import tax payment in the cases foreseen in Article 63-A of the Customs Law and, in its case, the applicable countervailing duties.
Goods temporarily imported by maquila or companies with export programs authorized by the Secretary of Economy, supported by their pertaining programs, may remain within the national territory for the following terms:
- Up to eighteen months in the following cases:
a) Fuels, lubricants and other material to be consumed during the productive process of the export goods.
b) Raw material, spares and components to be totally destined to integrate export goods.
c) Containers and packages.
d) Labels and pamphlets.
- Up to two years, for trailer boxes and containers.
- During the term of the maquila or export program in the following cases
a) Machinery, equipment, tools, instruments, moulds, and spare parts destined to the productive process.
b) Equipment and devices for the control of pollution, for research or training, industrial security, telecommunication and computing, laboratory, measurement, product testing and quality control, as well as those involved in the handling of material directly related to export of goods and others linked to the productive process.
c) Equipment for administrative development.
In the cases when residents in the country dispose of assets from maquila and companies with exportation programs authorized by the Secretary of Economy, as well as those foreign trade companies with a registry before the Secretary of Economy, the temporal import shall be deemed carried out, and the definitive export of the merchandise of the alienating party shall be deemed perfected whenever there is an export certificate.
The goods temporarily imported in compliance to the aforementioned shall return abroad or be destined to any other customs regime within the terms foreseen. They shall be deemed found illegal in the country otherwise, since the temporary import term they were destined to is due.
Legal grounds: Articles 108 to 112 of the Customs Law and Chapter 4.3. of the General Regulations of Foreign Trade in effect.