Pedimento Code BO (Temporary Export for Repair or Replacement (Exportación Temporal para Reparación o Sustitución))

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

Temporary export exits Mexico exempt from export taxes. Upon return to Mexico within the statutory up-to-2-year repair period, import duties (IGI) and 16% VAT apply ONLY to the value of the repair services and new foreign spare parts incorporated abroad (Article 116 Customs Law), or 0% IGI if repaired in the US/Canada under USMCA Article 2.8 (Goods Re-Entered After Repair or Alteration).

2. Impact on Anexo 24 Inventory & SCCCyG (Anexo 30/31)

Tracks the temporary exit and re-entry of the fixed asset in Anexo 24 so that a machine sent to the US for repair is not mistakenly flagged as missing during a physical factory audit, nor double-counted as a brand-new AF credit when it re-enters Mexico.

3. Mandatory Compliance Obligations Activated by Code BO

• The serial number, brand, and model of the machine or mold must be declared on the BO export pedimento so customs can verify identity upon re-entry.
• Must return to Mexico within the 2-year statutory window (Article 116, Section III of the Customs Law).
• Upon re-entry, invoice must clearly separate the original historical value of the machine from the dutiable repair labor and replacement parts.

4. Do Not Confuse Code BO With Code RT

If you export an AF machine or mold on an RT pedimento, you permanently close its temporary import in Mexico (and if you send it back to Mexico two months later, it enters as a brand-new import). Use BO when the machine is leaving Mexico temporarily for repair or calibration and coming back.

Related Technical Guides

• Consigned Tooling, Molds & Machinery under IMMEX (AF)
• Pedimento Code AF: Temporary Import of Fixed Assets
• Pedimento Code RT: Definitive Return Abroad

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.