| Pedimento Key (Clave) | AF |
|---|---|
| Customs Regime | IMMEX Temporary Import of Fixed Assets (Importación Temporal de Activo Fijo) (Temporales) |
| Official SAT Text (Appendix 2 Anexo 22) | Importación temporal de bienes de activo fijo (IMMEX). |
Official Spanish statutory text extracted from Appendix 2 of Anexo 22 of Mexico's General Foreign Trade Rules (RGCE), verified against the DOF.
1. Import Duty (IGI) & 16% VAT Treatment
General Import Duty (IGI) is deferred at entry (and can be locked at 0% using PROSEC 'PS', Regla Octava 'RO', or USMCA 'TL'). DTA is paid at a low fixed statutory rate (Article 49, Section II LFD). Companies holding IVA/IEPS Certification (or Pre-Operative Machinery Certification under Rule 7.1.2) apply Identifier 'CI' and Payment Method '21' for a 100% VAT credit ($0 cash VAT at border).
2. Impact on Anexo 24 Inventory & SCCCyG (Anexo 30/31)
Loaded into the dedicated Fixed Assets Module of Anexo 24 (tracked by individual asset description, brand, model, serial number, and plant location) and opens a long-term Fixed Asset VAT credit bucket in SCCCyG (Anexo 30/31) that remains valid for the entire duration of the IMMEX Program.
3. Mandatory Compliance Obligations Activated by Code AF
- Every machine, robot, tester, and mold MUST carry a permanent, legible physical metal data plate (placa de identificación) showing Brand, Model, and Serial Number matching the AF pedimento and COVE 100% (preventing Article 151-III PAMA seizure).
- If the machinery or mold is owned by the US parent or a US customer on consignment, it must be backed by a notarized Bailment Agreement (Contrato de Comodato) and satisfies the foreign-owned machinery requirement (where only maquiladoras grandfathered by December 31, 2009 could operate with a minimum of 30% foreign-owned machinery, while post-2009 operations must use 100% foreign-owned productive machinery except permitted supplementary assets) and counts in the 6.9% Safe Harbor asset base under Articles 181–182 of the LISR.
- Cannot be moved to another facility or third-party vendor without registering the domicile in VUCEM or executing a Submaquila / V1 / Comodato notice.
4. Do Not Confuse Code AF With Code IN
IN is for raw materials and components that get incorporated into the exported product (18-month clock); AF is for capital equipment, tooling, and spare parts that stay on the factory floor to manufacture the product (valid for the life of the IMMEX program).
Interactive Audit Tool
Audit whether every AF pedimento in SAT Data Stage is recorded in your Anexo 24 Fixed Assets ledger.
Anexo 24 vs. Pedimento Reconciliation Tool (runs 100% locally in your browser; zero files uploaded to any server).
Related Technical Guides
- Consigned Tooling, Molds & Machinery under IMMEX (AF)
- PAMA Customs Seizure: Why Missing Serial Plates Trigger Embargo
- Maquiladora Safe Harbor: Foreign-Owned Machinery Rules (Art. 181 LISR)
- Pedimento Code F5: Converting AF Machinery to Definitive Status
Official Regulatory Source
Governed by Appendix 2 of Anexo 22 of the General Foreign Trade Rules (RGCE) published in Mexico's Official Gazette (DOF). Official SAT PDF (verified 2026-09-08).
Independent technical reference material; does not constitute legal, tax, or customs brokerage advice. Always validate specific operation codes with your licensed Mexican customs broker against current RGCE rules.
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