ARTICLE 9-A: NOTIFICATIONS THROUGH THE CUSTOMS ELECTRONIC SYSTEM

Individuals or legal entities who carry out procedures through the electronic customs system (RLA: Art. 1) (LA: Art. 6), will be subject to the following rules concerning notifications:

The electronic customs system will send to the e-mail addresses provided by the interested party for this purpose, a notice of availability of notification, indicating that a competent authority has issued an administrative ruling related to the procedure undertaken by them and that in order to know the contents thereof, they must be notified (RGCE 2022: Regla 1.3.3). The notification must contain the advanced electronic signature (e-firma) (RGCE 2022: Regla 1.1.8) of a competent official, which will produce the same effects as a handwritten signature, in accordance with Article 17-D of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 17D)

Interested parties or parties authorized to receive notifications must access their mailbox within the electronic customs system to know of the administrative ruling to be notified, to do so, they will have a term of five business days counted from the date when the notice of notification availability was sent. Once the administrative ruling is opened with the interested party advanced electronic signature (e-firma) or digital seal (RLA: Art. 6), the system will generate a return receipt of the respective notification, which will include the date and time of such opening.

Notifications will be deemed legally made and become effective from the business day following the day that in which the return receipt of the notification was generated.