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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.24

    • ARTICLE 49:

    The customs processing fee (RGCE 2022: Regla 5.1.4), will be paid for customs operations that are carried out using a customs declaration (pedimento) or the corresponding customs document under the terms of the Customs Law (Ley Aduanera), in accordance with the following rates or fees:

  • From 8 per thousand, on the value of the merchandise for the purposes of the general import tax, in cases other than those indicated in the following sections or in the case of merchandise exempt under the Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación) or International Treaties.

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  • From 1.76 per thousand on the value of the merchandise, in the case of the temporary importation of fixed assets made by the maquiladoras or companies that have export programs authorized by the Secretary of Economy (Secretaría de Economía) or, where appropriate, machinery and equipment that it be introduced into the national territory to allocate them to the regime of elaboration, transformation, or repair in the controlled premises.

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  • In the case of temporary imports of merchandise other than those indicated in the previous section, as long as it is for elaboration, transformation, or repair with companies with programs authorized by the Secretary of Economy (Secretaría de Economía) (Manufacturing Industry, Assembly Plant and Export Services IMMEX): .................. $ 341.02

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    Likewise, the fee indicated in the previous paragraph will be paid for the introduction into the national territory of merchandise other than those indicated in section II of this article, under the regime of elaboration, transformation, or repair in controlled premises, as well as respective returns.

     

  • In the case of import and export operations of merchandise exempt from taxes on foreign trade in accordance with the Customs Law (Ley Aduanera) (LA: Art. 61); of return of imported merchandise (LA: Art. 97) or definitively exported (LA: Art. 103); of imports (LA: Art. 106) or exports (LA: Art. 115) temporary to return in the same state, as well as in the customs operations that protect merchandise that in accordance with the applicable provisions have no customs value, for each operation ................. $ 341.02

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  • In export operations .................................... $ 341.94 (RGCE 2022: Regla 5.1.4)

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    When the export of merchandise is carried out by means of a consolidated customs declaration (pedimento) referred to in the Customs Law (Ley Aduanera), the customs processing fee will be paid for each operation when the respective customs declaration (pedimento) is presented, and each transport vehicle must be considered as a different operation before the corresponding customs.

     

    This right will also be paid for each operation in which the complementary customs declaration (pedimento) of the export or return merchandise customs declaration (pedimento) is used. (LA: Art. 37)

     

  • In the case of those made by foreign states ......................? $ 334.40

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  • For those operations in which the customs declaration (pedimento) is rectified (LA: Art. 89) and is not in the cases of the previous sections, as well as when using some of the following customs declarations (pedimentos):

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  • Internal transit ................................... $ 341.02 (LA: Art. 125) (LA: Art. 127)

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  • International transit ................................ $ 323.85 (LA: Art. 131)

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  • Withdrawal from the fiscal deposit regime for its return ........... $ 341.02

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  • Part II of the import customs declaration (pedimento); export or transit ............................................ $ 341.02

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  • For each rectification of the customs declaration (pedimento) ....... $ 328.32

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  • From 8 per thousand, on the value of gold for the purposes of the general import tax, without exceeding the fee of .............................. $ 3,613.56

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    When the amount resulting from applying the provisions of sections I and II of this article is less than that indicated in section III, the latter shall apply.

     

    When the importation of the merchandise referred to in sections II and III, first paragraph of this article, is carried out by means of a customs declaration (pedimento) or a consolidated customs declaration (pedimento) (LA: Art. 37), the customs processing fee will be paid for each operation when the respective customs declaration (pedimento) is presented, each transport vehicle must be considered as a different operation before the corresponding customs and will not be paid for the return of said merchandise.

     

    In the operations of the fiscal deposit and in the transit of merchandise, the right will be paid when the definitive customs declaration (pedimento) is presented and, if applicable, when the general import tax is paid.

     

    When the general import tax does not have to be paid for the customs operation in question, the right will be determined on the customs value of the merchandise.

     

    The payment of the right will be made jointly with the general import or export tax, as appropriate. When they are not obliged to pay the aforementioned taxes, the right referred to in this article must be paid before removing the merchandise from the fiscal precinct.

     

    The collection of customs processing fees, including the additional referred to in article 50 of this Law (LFD: Art. 50), will go to the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público).

     

    In the case of customs processing fees that are collected in Colombia, Nuevo León, they will be used to pay for the investment that the Government of the State of Nuevo León would have made in the construction of the sentry box and even for the amount thereof.