ARTICLE 14D: STRATEGIC CONTROLLED PREMISES

The persons who have the use or enjoyment of a property, within the circumscription of any customs, may request the Service Tax Administration (Servicio de Administración Tributaria) the authorization of said property (RLA: Art. 190) (LFD: Art. 40) for the introduction of merchandise (RGCE 2022: Regla 4.8.8) under the regime of strategic controlled premises (LA: Art. 135A) (LA: Art. 135B) (LA: Art. 135C) (LA: Art. 135D) and the authorization for its administration. The authorized building will be called a strategic controlled premise (RGCE 2022: Apendice 21). The interested party must comply with the requirements required by the Service Tax Administration (Servicio de Administración Tributaria) by means of rules, to ensure fiscal interest.

In order for the authorization referred to in this article to proceed, it must be proved that a legal entities is constituted in accordance with Mexican law, its economic solvency, its technical, administrative and financial capacity, as well as that of its shareholders, is up to date in complying with its fiscal obligations and comply with the requirements indicated by the Service Tax Administration (Servicio de Administración Tributaria) through rules (RGCE 2022: Regla 2.3.2) (RGCE 2022: Regla 2.3.3). To the request must attach the investment program, the documentation that proves the legal use or enjoyment of the property, that the property meets security requirements, control, access roads and other conditions determined by the Service Tax Administration (Servicio de Administración Tributaria) through rules.

The authorization may be granted for a period of twenty years, which may be extended at the request of the interested party for an equal term, provided that the request is submitted during the last two years of the authorization and the requirements for its granting, as well as the obligations derived from it. In no case, the original term of validity or the extension of the authorization will be greater than that by which the authorized party has the legal use or enjoyment of the property.

The persons who obtain the authorization referred to in this article, will be responsible for administering, supervising and controlling said controlled premises, complying with the guidelines determined by the Service Tax Administration (Servicio de Administración Tributaria) by means of rules (RGCE 2022: Regla 2.3.4) for the control, surveillance and security of the controlled premises and foreign trade merchandise (CFF: Art. 115), without prejudice to the exercise of faculties of the customs authority; to make available to the customs authorities the facilities previously approved by said authorities for the proper functions of the clearance of goods, and the rest that derive from this Law, as well as cover the expenses that implies the maintenance of said facilities; acquire, install and make available to the customs authorities the equipment required to expedite customs clearance and automated systems for the control of merchandise, persons and vehicles that enter or leave the controlled premises.

The persons who obtain the authorization referred to in this article, will not be subject to the payment of the exploitation referred to in article 15, section VII of this Law. (LA: Art. 15)

The Service Tax Administration (Servicio de Administración Tributaria) will cancel the authorization referred to in this article in accordance with the procedure provided in article 144-A of this Law (LA: Art. 144A), those who fail to comply with the requirements for the granting of the authorization, fail to comply with the obligations set forth in this Law or authorization (LA: Art. 186) (LA: Art. 187) or incur in any grounds for cancellation established in this Law (LA: Art. 144A) or in the authorization taking the necessary measures in relation to the operation of individuals who have authorization to allocate merchandise to the regime of strategic controlled premises.