| Pedimento Key (Clave) | RT |
|---|---|
| Customs Regime | Return of Temporary Imports (Retorno de Mercancías) (Temporales) |
| Official SAT Text (Appendix 2 Anexo 22) | Retorno de mercancías (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
Exportation is subject to 0% VAT (Article 29, Section I of the LIVA) and is generally exempt from Export Duty (IGE). However, when the finished good is returned to the United States or Canada and incorporates non-USMCA originating (e.g. Chinese/Asian) inputs, USMCA Article 2.5 and Article 14 of the IMMEX Decree require calculating and paying any non-offset Mexican import duty (IGI) on those non-originating inputs either on the RT pedimento or via a complementary CT pedimento.
2. Impact on Anexo 24 Inventory & SCCCyG (Anexo 30/31)
Triggers the FIFO (PEPS) discharge engine: Anexo 24 explodes the finished product's Bill of Materials (BOM) to deduct the oldest open IN lots in Tariff Units (UMT), and converts those consumed quantities into Mexican Peso commercial values to generate the monthly/bimonthly .txt Discharge Report for SAT's SCCCyG (Anexo 30/31).
3. Mandatory Compliance Obligations Activated by Code RT
- Physical border crossing and modulation at the Mexican exit customs port (e.g., Nuevo Laredo, Ciudad Juárez, Otay Mesa) must be completed; an unmodulated RT pedimento is legally non-existent.
- Every exported finished SKU must have an active, accurate Bill of Materials (BOM) and UMC-to-UMT conversion factor loaded in Anexo 24 prior to running discharges.
- Must be included in the SCCCyG (Anexo 30/31) Discharge Report for the month in which the RT pedimento was modulated and paid.
- Any non-USMCA input duties owed under USMCA Article 2.5 must be calculated and settled (using PROSEC or Regla Octava rates where applicable).
4. Do Not Confuse Code RT With Code V1
Both RT and V1 export discharge your Anexo 24 and SCCCyG balances, but RT requires physical exportation across the Mexican border into a foreign country, whereas V1 transfers the goods domestically to another IMMEX company in Mexico via mirror documentary pedimentos without crossing the border.
Interactive Audit Tool
RT is the primary destination code reported in your monthly SCCCyG .txt file. Validate your .txt file structure and check for duplicate pedimentos across periods before uploading to SAT.
SCCCyG (.txt) Discharge Report Validator (runs 100% locally in your browser; zero files uploaded to any server).
Related Technical Guides
- USMCA Article 2.5: Why Chinese Inputs Owe Duty on RT Exports
- IMMEX Temporary Imports Not Discharged: Root Cause Audit
- SCCCyG Over-Discharges, UMT Conversions & R1 Rectifications
- Pedimento Code V1: Virtual IMMEX Transfers
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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