ARTICLE 1: TRANSITORIES FROM APRIL 20, 2015

First. This Regulation shall enter into force two months after its publication in the Official Journal of the Federation (Diario Oficial de la Federación).

Second. The Regulation of the Customs Law (Ley Aduanera) published in the Official Journal of the Federation (Diario Oficial de la Federación) is repealed on June 6, 1996.

Third. As of the entry into force of these Regulations, remains without effect the "Agreement regulating the Advisory Council of the Service Tax Administration (Servicio de Administración Tributaria) for the determination of the destination of non-transferable foreign trade merchandise", published in the Official Journal of the Federation (Diario Oficial de la Federación) on September 21, 2012.

Fourth. The Advisory Council of the Service Tax Administration (Consejo Asesor del Servicio de Administración Tributaria) shall have a period of one hundred and eighty business days to conduct its first ordinary session, in which it shall approve the Manual for the Operation and Functioning of the Advisory Council of the Service Tax Administration (Servicio de Administración Tributaria).

Fifth. The references indicated by the Arts. 127, section II, subsection e) and 131, section III of the Customs Law (Ley Aduanera) (LA: Art. 127) (LA: Art. 131) to Art. 170 of the Regulation of the Customs Law (Ley Aduanera) that is repealed, will be understood as made to article 189 of these Regulations. (RLA: Art. 189)

Sixth. The requests presented by the taxpayers before the Customs Authorities that are in process in terms of the Regulation of the Customs Law (Ley Aduanera) that is repealed, must be resolved according to the provisions in force at the date of their presentation.

Given at the Residence of the Federal Executive Power (Poder Ejecutivo Federal), Mexico City, Federal District, on April 17, two thousand fifteen.- Enrique Peña Nieto.- Rubric.- The Secretary of National Defense (Secretario de la Defensa Nacional), Salvador Cienfuegos Zepeda.- Rubric.- The Secretary of the Navy (Secretario de Marina), Vidal Francisco Soberón Sanz.- Rubric.- The Secretary of Finance and Public Credit (Secretaríp de Hacienda y Crédito Público), Luis Videgaray Case.- Rubric.- The Secretary of Environment and Natural Resources (Secretario de Medio Ambiente y Recursos Naturales), Juan José Guerra Abud.- Rubric.- The Secretary of Economy (Secretario de Economía), Ildefonso Guajardo Villarreal.- Rubric.- The Secretary of Agriculture, Livestock, Rural Development, Fisheries and Food (Secretario de Agricultura, Ganadería, Desarrollo Rural, Pesca y Alimentación), Enrique Martínez and Martínez.- Rubric.- The Secretary of Communications and Transportation (Secretario de Comunicaciones y Transportes), Gerardo Ruiz Esparza.- Rubric.- The Secretary of Health (Secretaría de Salud), María de las Mercedes Martha Juan López.- Rubric.