RULE 4.3.15: TARIFF REFUND PROGRAM (DRAW BACK) FOR AUTO PARTS TRANSFERS

For the purposes of rule 4.3.13. (RGCE 2020: Regla 4.3.13), the companies of the auto parts industry, may request before the Secretary of Economy (Secretaría de Economía) the refund of the General Import Tax (Impuesto General de Importación) paid for the definitive importation of the parts and components or inputs incorporated in the parts and components, corresponding to the parts and components included in Sections B and C of the "Certificate of transfer of merchandise" of Annex 1 (RGCE 2020: Anexo 1), that have been exported or incorporated in the vehicles or components that the automotive terminal or manufacturing of motor vehicles has been exported, provided that they comply with the provisions of the "Decree Establishing the Refund of Import Taxes to Exporters", published in the Official Journal of the Federation (Diario Oficial de la Federación) on May 11, 1995, amended through the Decree published in the same informative body on December 29, 2000 and its subsequent modifications and the corresponding certificate of transfer of merchandise and the information referred to in rule 4.3.16, Section I, subsection f) (RGCE 2020: Regla 4.3.16).

The provisions of this rule will not be applicable to imports made through deposits in customs accounts referred to in article 86 (LA: Art. 86) of the Law.

In the case of the parts and components or the inputs incorporated in the parts and components, which correspond to the parts and components included in Section C, of ..the "Certificate of transfer of merchandise" of Annex 1 (RGCE 2020: Anexo 1), the refund of the General Import Tax (Impuesto General de Importación) will only proceed, when the parts and components or the inputs originate from the United States of America or Canada in accordance with the USMCA, from the Member States of the Community, the Principality of Andorra or the Republic of San Marino in accordance with the Decision, of the EFTA Member States pursuant to the FTA EU-MX or of the United Kingdom pursuant to the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), as appropriate. In this case, must submit a copy of the customs declaration (pedimento) that covers the definitive importation in which the corresponding preferential tariff has been applied and a copy of the proof of origin, of the certificate of origin or the certification of origin.

Companies in the auto parts industry that have the IMMEX Program for machinery and equipment, may consider as exported the parts and components that are indicated in Sections B and C of the certificates of transfer of merchandise that have been produced exclusively from national inputs, solely for purposes of compliance with the export requirement established in its program.

Law 86 (LA: Art. 86), "Decree Establishing the Refund of Import Taxes to Exporters", General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 4.3.13. (RGCE 2020: Regla 4.3.13), 4.3.16. (RGCE 2020: Regla 4.3.16), Annex 1 (RGCE 2020: Anexo 1)