{"id":3405,"date":"2018-08-08T14:51:39","date_gmt":"2018-08-08T14:51:39","guid":{"rendered":"http:\/\/www.campa.com.mx\/site\/?p=3405"},"modified":"2018-08-08T14:51:39","modified_gmt":"2018-08-08T14:51:39","slug":"importacion-temporal-de-mercancias-del-anexo-ii-del-decreto-immex-y-o-del-anexo-28-de-la-rgce","status":"publish","type":"post","link":"https:\/\/www.campa.com.mx\/site\/importacion-temporal-de-mercancias-del-anexo-ii-del-decreto-immex-y-o-del-anexo-28-de-la-rgce\/","title":{"rendered":"IMPORTACI\u00d3N TEMPORAL DE MERCANC\u00cdAS DEL ANEXO II DEL DECRETO IMMEX y\/o\u00a0 DEL ANEXO 28 DE LA RGCE"},"content":{"rendered":"<p>BOLET\u00cdN 003<\/p>\n<p>IMPORTACI\u00d3N TEMPORAL DE MERCANC\u00cdAS DEL ANEXO II DEL DECRETO IMMEX y\/o\u00a0 DEL ANEXO 28 DE LA RGCE<\/p>\n<p>Las empresas con Registro en el Esquema de Certificaci\u00f3n de Empresas en la modalidad de IVA e IEPS, para poder importar temporalmente mercanc\u00eda de las listas en las fracciones arancelarias del Anexo II del Decreto IMMEX y\/o en el Anexo 28 de la RGCE y aplicar el beneficio del cr\u00e9dito fiscal a que se refieren los art\u00edculos 28 de la RGCE y aplicar el beneficio del cr\u00e9dito fiscal a que se refieren los art\u00edculos 28-A primer p\u00e1rrafo de la Ley de IVA y 15-A primer p\u00e1rrafo de la Ley del IEPS, deber\u00e1n tener la autorizaci\u00f3n a que se refiere la regla 7.1.2 s\u00e9ptimo p\u00e1rrafo de la RGCE.<\/p>\n<p>No obstante lo anterior, las empresas que sin tener la autorizaci\u00f3n de la regla 7.1.2 s\u00e9ptimo p\u00e1rrafo de las RGCE, pretendan importar temporalmente las mercanc\u00edas se\u00f1aladas en el Anexo II del Decreto IMMEX, deber\u00e1n pagar el IVA o IEPS correspondiente, de conformidad con los art\u00edculos 24, fracci\u00f3n I de la Ley del IVA y 12, fracci\u00f3n I de la Ley del IEPS y contar con la autorizaci\u00f3n de ampliaci\u00f3n de\u00a0 Programa IMMEX de la Secretar\u00eda de Econom\u00eda para efectuar la importaci\u00f3n temporal de dichas mercanc\u00edas.<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3406\" src=\"http:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/08\/38776663_2183024688643357_4544008603836612608_n.jpg\" alt=\"\" width=\"929\" height=\"960\" srcset=\"https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/08\/38776663_2183024688643357_4544008603836612608_n.jpg 929w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/08\/38776663_2183024688643357_4544008603836612608_n-290x300.jpg 290w, https:\/\/www.campa.com.mx\/site\/wp-content\/uploads\/2018\/08\/38776663_2183024688643357_4544008603836612608_n-768x794.jpg 768w\" sizes=\"auto, (max-width: 929px) 100vw, 929px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BOLET\u00cdN 003 IMPORTACI\u00d3N TEMPORAL DE MERCANC\u00cdAS DEL ANEXO II DEL DECRETO IMMEX y\/o\u00a0 DEL ANEXO 28 DE LA RGCE Las empresas con Registro en el Esquema de Certificaci\u00f3n de Empresas en la modalidad de IVA e IEPS, para poder importar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1928,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[856,858,599,502,8,853,37,857,51,209,854,855,9,143],"class_list":["post-3405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-campa","tag-anexo-28-de-la-rgce","tag-boletin-003","tag-boletin-sat","tag-decreto-immex","tag-immex","tag-importacion-temporal-de-mercancias-del-anexo-ii-del-decreto-immex-y-o-del-anexo-28-de-la-rgce","tag-iva-e-ieps","tag-mercancias-del-anexo-ii","tag-programa-immex","tag-publicaciones-sat","tag-registro-en-el-esquema-de-certificacion-de-empresas-en-la-modalidad-de-iva-e-ieps","tag-rgce","tag-sat","tag-secretaria-de-economia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.9 - 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