| Pedimento Key (Clave) | F5 |
|---|---|
| Customs Regime | Change of Regime from Temporary to Definitive for Fixed Assets (Cambio de Régimen de Activo Fijo) (Temporales) |
| Official SAT Text (Appendix 2 Anexo 22) | Cambio de régimen de mercancías de importación temporal a definitiva. |
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
Major statutory tax shield: Under Article 110 of the Customs Law and RGCE Rule 1.6.9 (and Rule 1.6.10 for foreign-owned maquila assets), when converting temporary machinery imported more than 1 year ago to definitive status via F5, the importer may reduce the customs value basis by deducting the annual income tax depreciation percentages in the LISR (e.g., 10% per full year elapsed), paying IGI (or 0% with USMCA/PROSEC) and 16% cash VAT only on the depreciated residual value!
2. Impact on Anexo 24 Inventory & SCCCyG (Anexo 30/31)
Removes the machine or mold from the Anexo 24 Temporary Fixed Assets ledger and amortizes 100% of the original Forma de Pago 21 VAT credit in SAT's SCCCyG (Anexo 30/31) Ordinary Discharge Report (even though cash VAT on the F5 was paid on the lower depreciated value).
3. Mandatory Compliance Obligations Activated by Code F5
- Must hold the complete original AF temporary import pedimento and COVE proving the exact entry date and machine serial number to claim Article 110 depreciation.
- Compliance with any Non-Tariff Regulations (RRNA) or safety NOMs applicable to the machinery.
- Must be executed while the IMMEX program is active or within the statutory wind-down period.
4. Do Not Confuse Code F5 With Code F4
F4 converts temporary raw materials and inputs (IN/V1); F5 converts temporary fixed assets and machinery (AF). Filing an F4 on an AF pedimento will fail SCCCyG and Anexo 24 asset reconciliation.
Interactive Audit Tool
F5 discharges Fixed Asset (AF) credits in your SCCCyG account. Check your .txt report structure before uploading to SAT.
SCCCyG (.txt) Discharge Report Validator (runs 100% locally in your browser; zero files uploaded to any server).
Related Technical Guides
- IMMEX Regime Change (F4/F5) & Article 110 Machinery Depreciation
- Consigned Tooling, Molds & Machinery under IMMEX (AF)
- Pedimento Code AF: Temporary Import of Fixed Assets
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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