RULE 7.5.1: REQUIREMENTS FOR OBTAINING THE REGISTRY OF THE DISPATCH OF MERCHANDISE OF COMPANIES

For the purposes of articles 98 (LA: Art. 98), 100 (LA: Art. 100) of the Law and 144, section III (RLA: Art. 144) of the Regulation, the legal entities interested in obtaining registry of the dispatch of merchandise of companies, must comply with the following:

I. Submit through the Digital Window, the format called "Request for registry of the dispatch of merchandise of companies " in Annex 1 (RGCE 2020: Anexo 1), in accordance with the instructions for said format.

II. Be constituted in accordance with Mexican legislation.

III. Be up-to-date in the fulfillment of the tax and customs obligations of the applicant and have authorized the Service Tax Administration (Servicio de Administración Tributaria) to publish the positive opinion on the fulfillment of tax obligations in terms of rule 2.1.27. of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

IV. Have made the payment of the duty that corresponds to the date of submission of the request, referred to in article 40, subsection a) (LFD: Art. 40) of the Federal Rights Law (Ley Federal de Derechos), in relation to Annex 19 of the valid Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

V. Not being at the time of submitting the request in the list of companies published by the Service Tax Administration (Servicio de Administración Tributaria) in terms of articles 69 (CFF: Art. 69) with the exception of the provisions of section VI and 69-B, fourth paragraph (CFF: Art. 69B) of the Federal Fiscal Code (Código Fiscal de la Federación).

VI. Have valid digital stamp certificates and are not in any of the cases provided for in article 17-H Bis (CFF: Art. 17H Bis) of the Federal Fiscal Code (Código Fiscal de la Federación), during the last 12 months.

VII. Have the updated means of contact for purposes of Tax Mailbox, in terms of article 17-K, penultimate paragraph (CFF: Art. 17K) of the Federal Fiscal Code (Código Fiscal de la Federación).

VIII. Have a valid IMMEX Program, or in case of not having said program, have made imports with a value greater than $ 106'705,330.00 (one hundred and six million, seven hundred and five thousand, three hundred and thirty pesos 00/100 m.n.) in the previous calendar year to which the request is submitted, or that in the exercise of the start of operations it estimates to carry out imports with a value greater than $ 106,705,330.00 (one hundred and six million, seven hundred and five thousand, three hundred and thirty pesos 00/100 m.n.).

IX. Manifest the names, denomination, number of patents or authorization of the customs agents, customs agencies, customs representative authorized to promote, on their behalf and representation of the dispatch of merchandise according to the review procedure at origin, as appropriate.

X. Designate the freight companies authorized to carry out the transfer of foreign trade merchandise, indicating their name, denomination or company name and Federal Taxpayer Registration (Registro Federal de Contribuyentes) code.

XI. That it is not suspended in the Register of Importers or in the Register of Importers of Specific Sectors or Register of Sectorial Exporters.

XII. Allow the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) staff, access at all times to carry out the initial inspection visit or compliance supervision.

XIII. Keep an inventory control in accordance with article 59, section I (LA: Art. 59) of the Law.

XIV. Not having filed a criminal complaint or complaint against partners, shareholders, legal representative, or members of the administration of the applicant company or, where appropriate, declaration of damage; during the last 3 years prior to submitting the request.

XV. Keep an accounting in electronic media and submit it monthly through the Service Tax Administration (Servicio de Administración Tributaria) Portal in accordance with article 28, sections III and IV (CFF: Art. 28) of the Federal Fiscal Code (Código Fiscal de la Federación) and rules 2.8.1.6. and 2.8.1.7. of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

The General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) will issue a resolution to the request for registration within a period not exceeding 60 days, counted from the day following the date of the acknowledgment of receipt, in the event that the customs authority detects the lack of any requirement, it will require the petitioner for the only occasion, for the missing information or documentation, for which the taxpayer will have a period of 15 days to pay attention to the requirement, otherwise, it will be understood as not presented.

The period of 60 days will be computed from when the established requirements have been fully covered.

Law 59-I (LA: Art. 59), 98 (LA: Art. 98), 100 (LA: Art. 100), LFD 40 (LFD: Art. 40), 100 (LFD: Art. 100), Federal Fiscal Code (CFF) 17-H-Bis (CFF: Art. 17H Bis), 17-K (CFF: Art. 17K), 28-III, IV (CFF: Art. 28), 69 (CFF: Art. 69), 69-B (CFF: Art. 69B), Regulation 144-III (RLA: Art. 144), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), Annex 1 (RGCE 2020: Anexo 1), Miscellaneous Fiscal Resolution (RMF) 2.1.27., 2.8.1.6., 2.8.1.7., Annex 19