RULE 4.4.6: TEMPORARY EXPORT OF COUPLINGS OR ANCHOR DEVICES USED IN THE TRANSFER OF TRUCK TRACTOR

    For the purposes of articles 113 (LA: Art. 113), 115 (LA: Art. 115) and 116, section I, and second and fourth paragraph (LA: Art. 116) of the Law, and 3 (RLA: Art. 3) of its Regulations, the temporary export to the United States of America of couplings or anchor devices, national or nationalized, that are used in the transfer of truck tractors, may be carried out, in accordance with the following:

    I. The "Temporary Export Notice" of Annex 1 (RGCE 2020: Anexo 1), must be presented to customs for validation, at the time of their departure from national territory, stating the serial number of the couplings or anchor devices for the truck tractors.

    It will not be necessary to attach the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet), nor the document that protects the origin of the merchandise at the time of temporary export.

    II. The return of the merchandise must be made within the period of permanence established in article 116, section I (LA: Art. 116) of the Law, for which the format referred to in the previous section must be presented to the customs of entry, for validation by customs.

    III. In the event of an error in the information recorded in the "Temporary Export Notice" of Annex 1 (RGCE 2020: Anexo 1), they will have a period of 5 days to make the rectification, for which they must present to customs that the operation object of rectification has been processed, the format referred to in section I of this rule, duly filled out, for validation by customs.

    For the purposes of this rule, the temporary export period may be extended, on a single occasion, up to one year, provided that the provisions of rule 4.4.2 are complied with. (RGCE 2020: Regla 4.4.2)

    In the event that the couplings or anchor devices for temporarily exported truck tractors will not return within the period provided for in article 116, section I (LA: Art. 116) of the Law, or within the authorized extension period in accordance with the present rule, will be considered exported in a definitive manner.

    Exporters may submit on a monthly basis the "Temporary Export Notice" of Annex 1 (RGCE 2020: Anexo 1), of the couplings or anchor devices, national or nationalized, that are used in the transfer of truck tractors, in accordance with following:

    I. Within the first 5 days of each calendar month, shall submit the "Temporary Export Notice" of Annex 1 (RGCE 2020: Anexo 1), before the customs through which they were temporarily exported, in the immediately preceding month, the couplings or anchor devices for truck tractors, stating their serial number, without it being necessary to present the merchandise to customs.

    It will not be necessary to attach the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet), nor the document that protects the origin of the merchandise at the time of temporary export.

    II. The return of the merchandise must be made within the period of permanence established in article 106, section I (LA: Art. 106) of the Law or within the period of extension authorized in accordance with this rule, considering as the temporary export date, the date of presentation of the "Temporary Export Notice" of Annex 1 (RGCE 2020: Anexo 1), in the terms referred to in the preceding section, notice that must be presented to the customs of entry, for validation by customs.

    Law 36-A (LA: Art. 36A), 106-l (LA: Art. 106), 113 (LA: Art. 113), 115 (LA: Art. 115), 116-I (LA: Art. 116), 146-III (LA: Art. 146), Regulation 3 (RLA: Art. 3), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 4.4.2. (RGCE 2020: Regla 4.4.2), Annex 1 (RGCE 2020: Anexo 1)