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4.2. Rule Eight166C H A P T E R V I I IRule Eight was created as a temporary mechanism to create an exemption from the paymentof the general import tax on certain inputs and raw materials that are not listed inany of the PROSEC, but whose importation is considered necessary for the productiveactivity for one of the sectors mentioned in the above section.The special characteristic of Rule Eight is that the inputs will enter the country classifiedunder a pre-established tariff classification (by sector), different from the classificationthat would normally correspond to each particular input whose tariff is normallyless than the specific one of the raw materials.In terms of the above, Mexican producers can even import into the country essentialparts for production originating from countries that do not belong to a specific freetrade region or zone, lessening the effects of Article 303 of NAFTA and the other abovementionedsimilar provisions.In order to apply Rule Eight, it is necessary to obtain permission from the SE andalready have a PROSEC, since it is a complementary mechanism to the latter. Thus, thePROSEC allows the import of inputs with a preferential tariff treatment, but if an indispensableinput is not enumerated among those authorized by the program, the producercan request its importation under Rule Eight. This rule is temporary, since it isdesigned to be applied until the respective goods can be imported under a PROSEC.It is important to mention that the SE issued a decree that contains the rules to be followedfor the granting of permission to import merchandise under Rule Eight. This isintended to provide legal certainty to the importers such that, if the respective rules arecomplied with, the SE must issue the permissions, thereby eliminating any discretion.5. Other Taxes Associated with the Definitive Importationof Goods into the CountryAs we have mentioned, the importation of goods into the country under the definitiveimport regime is taxed with a general import tax, as explained previously.Nevertheless, the act itself of importing goods into the country under the definitiveimport regime can result in the obligation to pay other taxes, some of which will dependon the specific type of good to be imported. The taxes associated with the definiteimport of goods are the following:5.1. Value Added Tax (VAT)The definitive importation of goods into the country generates the obligation to pay VAT.This is a general tax applied to the importation of all types of goods, except those