It is the system through which the SAT will control and monitor the balances of non-returned temporary imports subject to the benefit of the certification and guarantees scheme, allowing the SAT to keep a statement of account per taxpayer of their credits and guarantees (active and inactive) .

The SCCCyG, will determine terms of the return law of temporary imports based on the type of merchandise (fraction), customs regime, will monitor the return times of temporary imports as well as update and control the balances of credits and guarantees based on entries and departures.

The system determines the balances of credits and guarantees based on a mechanism of charges and discharges associated with each tariff item imported with:

• Keys for requesting the affected customs regimes (IMMEX, Tax Warehouse for the automotive industry, Tax Area and Strategic Tax Area).

• Payment methods created for certification (payment method 21) and guarantees (payment method 22).

The balances reflected within the Credit and Guarantee Account Control System do not imply a final resolution, excluding the authority's powers of verification.

In the case of taxpayers who introduce goods to the tax warehouse to undergo the process of assembly and manufacture of vehicles, they must operate with the guidelines issued for such purposes by the Tax Administration Service.

Source: http://www.sat.gob.mx/comext/certificacion_exportadoras/Paginas/SCCCyG.aspx