| Pedimento Key (Clave) | IN |
|---|---|
| Customs Regime | IMMEX Temporary Import for Transformation (Importación Temporal de Insumos) (Temporales) |
| Official SAT Text (Appendix 2 Anexo 22) | Importación temporal de bienes que serán sujetos a transformación, elaboración o reparación (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 (subject to USMCA Article 2.5 duty comparison rules upon return to the US/Canada). DTA is assessed at a reduced fixed fee (Article 49, Section III of the Federal Rights Law). If the company holds an active IVA/IEPS Certification (RECE Rubro A/AA/AAA under Article 28-A LIVA), it declares Identifier 'CI' and Payment Method '21' (100% VAT fiscal credit, $0 cash outlay).
2. Impact on Anexo 24 Inventory & SCCCyG (Anexo 30/31)
Opens both ledgers simultaneously: 1) Creates an active FIFO (PEPS) inventory lot in Anexo 24 tracked by pedimento number, line item (Table 551), and Tariff Unit of Measure (UMT); and 2) Opens a revolving 16% VAT tax credit in SAT's SCCCyG (Anexo 30/31) Statement of Account tracked by 8-digit tariff fraction and Commercial Value in Mexican Pesos (MXN).
3. Mandatory Compliance Obligations Activated by Code IN
- Starts the mandatory 18-month maximum retention clock (or 6 to 12 months for sensitive goods under Annex II of the IMMEX Decree).
- Must be loaded into the automated Anexo 24 inventory control system within 48 hours of modulation under Apartado C rules.
- Every unit and peso of commercial value must be discharged before expiration via an export return (RT), virtual transfer (V1), regime change (F4), or authorized waste destruction (Article 109).
- Goods must remain strictly inside VUCEM-registered IMMEX plant/warehouse domiciles (or registered Article 21 submanufacturers).
4. Do Not Confuse Code IN With Code AF
Use IN strictly for raw materials, parts, packaging, and consumables that are physically incorporated into the product or consumed in production (18-month clock). Never declare production machinery, test equipment, or reusable injection molds under IN—those belong under Clave AF (which remains valid for the entire life of the IMMEX program).
Interactive Audit Tool
Every IN pedimento opens a FIFO lot in Anexo 24. Cross-check your Anexo 24 entries against your broker pedimentos or SAT Data Stage Table 501/551 locally in your browser.
Anexo 24 vs. Pedimento (Data Stage) Reconciliation Tool (runs 100% locally in your browser; zero files uploaded to any server).
Related Technical Guides
- IMMEX Retention Deadlines: 18 Months & the 6-Month V1 Trap
- Anexo 24 Explained: FIFO Inventory Control
- IVA/IEPS Certification in Mexico (RECE Rubro A, AA, AAA)
- Pedimento Code RT: Export Return of Transformed Goods
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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