Pedimento Code F4 (Change of Regime from Temporary to Definitive for Raw Materials (Cambio de Régimen de Insumos))

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

Requires paying in cash (Forma de Pago 0): 1) The General Import Duty (IGI) updated for Mexican inflation (INPC from original entry date to F4 payment date under Art. 17-A CFF), or 0% if eligible under USMCA ('TL'), PROSEC ('PS'), or Regla Octava ('RO'); 2) DTA; and 3) 16% cash VAT (which is creditable on the monthly domestic VAT return). Because it is filed BEFORE expiration, no 1.47% monthly late surcharges (recargos) apply to the VAT.

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

Deducts the converted lot from your open temporary Anexo 24 inventory balance and serves as a valid destination pedimento inside your Ordinary Monthly/Bimonthly SCCCyG (Anexo 30/31) Discharge Report to amortize the original Forma de Pago 21 VAT credit.

3. Mandatory Compliance Obligations Activated by Code F4

• Must be validated and paid strictly BEFORE the 18-month (IN) or 6-month (V1) permanence period expires; once expired, F4 is blocked and you must file Clave A3.
• Mandatory prior step before selling any IMMEX finished product or industrial metal/plastic scrap (desperdicios) to a domestic buyer in Mexico without a V1 transfer.
• When changing the regime of industrial scrap/waste under Article 109 and Rule 1.6.7 (with rate options under Rule 1.6.8), IGI and 16% VAT may be calculated on the physical state and commercial value of the scrap rather than the original prime material value.

4. Do Not Confuse Code F4 With Code F5

F4 is exclusively for raw materials, parts, finished goods, and production waste (IN / V1). Never use F4 to convert temporary machinery, tooling, or equipment (AF)—fixed assets require Clave F5 (which also unlocks annual customs depreciation under Article 110 and RGCE Rule 1.6.9, or Rule 1.6.10 for foreign-owned maquila assets). And never confuse F4 (timely change of regime) with A3 (post-expiration regularization).

Related Technical Guides

• IMMEX Regime Change (F4/F5) vs. Regularization (A3) Guide
• Pedimento Code F5: Fixed Asset Change of Regime
• Pedimento Code A3: Expired Inventory Regularization
• Scrap, Mermas & Waste Tracking under IMMEX (Art. 109)

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.