ARTICLE 197: TRANSFER OR RE-SHIPMENT OF MERCHANDISE BY IMMEX COMPANIES

Companies with manufacturing, maquila ,and export services program authorized by the Secretary of Economy (Secretaría de Economía), located in the fringe or border region when, in terms of their respective programs, they transfer temporarily imported merchandise to other companies located in the rest of the national territory, they must present simultaneously and before the same customs, the corresponding customs declarations (pedimentos). Likewise, when, in terms of their respective programs, such merchandise is re-ship to other locals of the same company located in the rest of the national territory, they must transmit the corresponding customs declaration (pedimento) (RGCE 2022: Regla 4.3.4).

In the cases referred to in the preceding paragraph, the physical presentation of the merchandise that are transferred to the corresponding customs must be made.

Companies with manufacturing, maquila, and export services program authorized by the Secretary of Economy (Secretaría de Economía), located in the rest of the national territory, that in terms of their respective programs, transfer temporarily imported merchandise to others located in the fringe or border region, prior to admission, they must submit a declaration through promotion to the Customs Authority, in which they state that the merchandise will be subject to a process of elaboration, transformation or repair, to be returned to the rest of the national territory. When said merchandise return to the rest of the national territory, they must do so by the same point of revision.

The provisions of this article shall apply both for the transfer of merchandise from the fringe or border region into the interior of the country and vice versa, as well as for the transfer of merchandise from one point of the fringe or border region to another of the same, when require transit through the rest of the national territory.

In the event that the change from temporary to definitive import regime of the merchandise transferred in the rest of the national territory is made, the corresponding rates to the rest of the national territory must be applied in the regime change of the customs declaration (pedimento). (LA: Art. 138)