ARTICLE 14C: AUTHORIZATION TO INDIVIDUAL TO PROVIDE THE SERVICES OF LOADING, UNLOADING AND MANEUVERS OF MERCHANDISE IN THE FISCAL PRECINCT

The Service Tax Administration (Servicio de Administración Tributaria) may authorize persons incorporated under Mexican law to provide the services of loading, unloading and maneuvering of merchandise in the fiscal precinct(LFD: Art. 40). Companies wishing to provide these services must request authorization and comply with the requirements and conditions indicated by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 2.3.6) (RGCE 2022: Regla 2.3.9)

Authorized companies must comply with the guidelines determined by the Service Tax Administration (Servicio de Administración Tributaria) by means of rules (RGCE 2022: Regla 2.3.7) for the control, surveillance and security of the fiscal precinct and foreign trade goods. (LA: Art. 186) (LA: Art. 187) (CFF: Art. 115)