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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 138: COMPENSATION OF AMOUNTS IN FAVOR

     

    In relation to the provisions of articles 89 and 93 of the Law (LA: Art. 89) (LA: Art. 93), importers and exporters who determine amounts in their favor by complementary declarations derived from payments of Foreign Trade Taxes or compensatory fees, or by withdrawal from the customs regime, may compensate the amounts determined in their favor against said Foreign Trade Taxes or compensatory fees that are required to pay. (RGCE 2022: Anexo 5)

    They may also compensate the amounts determined in their favor derived from the payment of the customs processing fee, against which they are obliged to pay derived from the same right.

    In no case may the value-added and special taxes on production and services in foreign trade operations be compensated.

    The compensation will be applicable, in the case of overpaid tariffs, for having imported original goods without applying the preferential tariff rate to which they are entitled, under the international treaties to which Mexico is a part of.

    In order for importers and exporters to compensate balances in favor (RGCE 2022: Regla 2.2.7), they must attach the following documents to the customs declaration (pedimento) in which the compensation is applied or, where appropriate, to the supplementary customs declaration (pedimento):

  • The corresponding notice (RGCE 2022: Anexo 1) (RGCE 2022: Regla 1.6.19);

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  • The customs declaration (pedimento) that originates the balance in its favor;

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  • Written or customs declaration (pedimento) for withdrawal or customs declaration (pedimento) for rectification, as appropriate;

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  • In the case of the application of preferential tariff treatment in accordance with the treaties to which Mexico is a part of, when on the date of importation such treatment has not been applied, the valid certificate of origin of the document in which the invoice declaration or the declaration of origin, as appropriate under the corresponding treaty (RGCE 2022: Regla 1.6.15) (RGCE 2022: Regla 4.5.31);

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  • In the case of permits or authorizations issued by the Secretary of Economy (Secretaría de Economía), the corresponding permit or authorization, and

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  • In the case of imports or exports whose clearance was carried out in terms of article 47, third paragraph of the Law (LA: Art. 47), the resolution of the tariff classification issued by the corresponding Customs Authority.