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3.2. “In Bond” Deposit162C H A P T E R V I I IUnder this regime it is possible to import into the country merchandise from abroad forits storage in publicly bonded warehouses, authorized by the customs authorities forthat purpose. In that regard, once customs clearance of the merchandise is obtained, itmust be sent to and deposited in such a warehouse.When merchandise is cleared under this regime, the general import tax and any applicablecountervailing duties will be quantified, but do not need to be actually paid.The goods imported under this customs regime cannot be subject to processes that alteror change their nature, but they can be subject to preservation, exhibition, hanging ofcommercial identification signs, packaging, examination, demonstration, labeling, andsample-taking. Therefore, this regime can be a viable option when the goods that will beimported into the country do not comply with some necessary requirement for theirimportation under some other customs regime until such requirement is complied with.It should be mentioned that residents abroad can request this regime directly througha customs agent, provided that certain requirements are met regarding the filling out ofthe import declaration, without needing to obtain their registration at the importers registry,which is necessary to import merchandise into the country as a definitive import.The merchandise imported under this regime can also be acquired by residents in Mexicoor abroad, in which case presuming conformance with the public bonded warehouse regime,the buyer will subrogate the rights and obligations applicable to this regime. However, itshould be clarified that the alienation of merchandise under this regime can be subject to thepayment of other taxes, such as the value added tax and the special tax on production andservices, it being considered that there is an alienation of goods within Mexican territory.Merchandise originating from abroad that is in “in bond” deposit can be removed fromthe warehouse in order to be definitively brought into the country, in which case the foreigntrade taxes and other taxes related to the importation will be paid. Such goods mayalso be removed from the warehouse in order to import them as temporary imports forproduction, transformation, or repair. As an exception, the Ministry of Treasury andPublic Credit (Secretaría de Hacienda y Crédito Público, SHCP) can authorize companies ofthe terminal automotive industry to establish specific “in bond” deposits, for the merchandiseto be submitted to a vehicle assembly and manufacturing process. Most of thelarge vehicle assemblers of the country operate under this scheme.3.3. Temporary Import for Production, Transformation, and Repairin Programs to Promote ExportsMexican companies that obtain from the Ministry of the Economy (Secretaría de Economía, SE)an authorization to operate a program under the Decree to Promote the Manufacturing,