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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARITCLE 15: OTHER OBLIGATIONS OF THE CONCESSION OR AUTHORIZED CONTROLLED PREMISES

    Individuals who obtain a concession or authorization to provide management, storage and custody services for foreign trade merchandise (RGCE 2022: Apendice 6), must comply (LA: Art. 14B) (LA: Art. 26) (RGCE 2022: Regla 2.3.5) with the guidelines determined by the customs authorities for the control, surveillance and security of the controlled premises and foreign trade merchandise (LA: Art. 186) (LA: Art. 187), as well as with the following:

  • To guarantee annually, in the first fifteen days of the month of January, the fiscal interest in an amount equivalent to the average value of the merchandise stored during the previous calendar year(RLA: Art. 54) (RGCE 2022: Regla 2.3.5), or to conclude an insurance contract that covers said value (LA: Art. 186) (LA: Art. 187). In this last case, the principal beneficiary must be the Ministry, so that, if applicable, it can collect the contributions owed for the foreign trade merchandise. Once the corresponding contributions are covered, the remainder will be in favor of the beneficiary.

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    The foregoing will not be applicable in the case of general deposit warehouses.

     

  • To allocate facilities for the customs recognition of the merchandise, to which only the personnel authorized by the customs authorities will have access (LA: Art. 186) (LA: Art. 187). Said facilities must meet the specifications indicated by the Service Tax Administration (Servicio de Administración Tributaria) and other provisions of the applicable legal provisions. Common facilities may be built to several warehouses to carry out the aforementioned recognition.

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  • To have closed-circuit television cameras (RGCE 2022: Regla 2.3.8), an electronic system that allows the link with the Service Tax Administration (Servicio de Administración Tributaria) in which it keeps inventory control (RLA: Art. 48), through a simultaneous recording of the operations carried out (RGCE 2022: Regla 2.3.8) (LA: Art. 186) (LA: Art. 187), as well as the merchandise that would have caused abandonment in favor of the federal tax authorities. Through this system, the customs authorities must be notified of the violation, damage or loss of the stored packages (LA: Art. 186) (LA: Art. 187) (CFF: Art. 115), as well as the merchandise that would have caused abandonment (RLA: Art. 52) (RGCE 2022: Regla 2.2.1) (LA: Art. 186) (LA: Art. 187) (LA: Art. 29). The Service Tax Administration (Servicio de Administración Tributaria), through rules (RGCE 2022: Regla 2.3.8) will establish the guidelines for carrying out the link of said system, as well as the control means that ensure the correct management of the merchandise.

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  • Provide the services of management, storage and custody of the merchandise seized by the customs authorities or those that have become the property of the federal tax authorities, without in any case the space occupied by these merchandise exceeds 20% of the volumetric storage capacity (LA: Art. 186) (LA: Art. 187). For these services will be charged a fee equal to the amount that must be covered by the individuals provided it is not higher than the fee established in the Federal Rights Law (Ley Federal de Derechos) for the same services, when provided by the customs authority in the fiscal precincts. The payment of the fee will only be made by compensation against the use referred to in section Vll of this article (RGCE 2022: Regla 2.3.5) (RGCE 2022: Regla 2.3.8), without giving rise to a refund.

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    When the merchandise is not withdrawn for reasons attributable to the customs authorities (LFD: Art. 45), the service will not be charged to the individual affected and the compensation not collected may be offset against said use.

     

    The compensation indicated in this section shall apply as of the date on which the customs authority informs the controlled premises that the merchandise are in its custody and until it notifies the owner, the donator or the consignee of its release, in the following cases:

     

  • In the case of merchandise that has become the property of the federal tax authorities, until it has to be withdrawn by the Administration and Disposal of Merchandise Service (Servicio de Administración y Enajenación de Bienes).

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  • When the merchandise is withdrawn by the assignees or grantees, who will count for such effects with a period of up to ten days, counted from the signature of the act of assignment or donation, in the case of the merchandise available to the Service Tax Administration (Servicio de Administración Tributaria).

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  • On the date that the controlled premises are instructed the destruction of the merchandise.

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    In the above cases, the services generated from the merchandise being available to the owner, donator or consignee, or from the date they must be withdrawn by the Administration and Disposal of Merchandise Service (Servicio de Administración y Enajenación de Bienes), will be borne by them , whose fee will be charged in accordance with the provisions of the first paragraph of this section, without being subject to compensation.

     

    For purposes of this section, it is understood that the merchandise are available to the Administration and Disposal of Merchandise Service (Servicio de Administración y Enajenación de Bienes), after sixty days have elapsed since the customs authorities request the transfer of the merchandise in accordance with the provisions of the Law. Administration and Disposal of Merchandise Service (Servicio de Administración y Enajenación de Bienes), must inform the controlled premises of the date on which the request was made, within which period it must be withdrawn according to the provisions of the aforementioned Law, so that compensation cannot be extended beyond the aforementioned period of three months, cease on the date on which the withdrawal of the merchandise takes place or upon the conclusion of said period, whichever occurs first.

     

    The storage, management and custody of merchandise subject to procedures may not be subject to compensation, except for customs authorities.

     

  • Allow storage and free custody of the merchandise (LA: Art. 186) (LA: Art. 187), in accordance with the following:

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  • In import merchandise, two days, except in controlled premises that are in maritime traffic customs, in which case the period will be seven days.

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  • In export merchandise, fifteen days, except minerals, in which case the term will be thirty days.

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    The terms referred to in this section shall be computed in calendar days (LFD: Art. 41) from the day following that in which the warehouse receives the merchandise, regardless of whether they have been transference or transferred (RGCE 2022: Regla 2.3.5). In the case of imports that are made by sea or aerial, the term will be computed from the day on which the consignee receives the communication (RLA: Art. 55) that the merchandise has entered the warehouse.

     

    During the period in which the storage and free custody of the merchandise is allowed, only the management service of the same and the maneuvers for the prior recognition will be paid. (RGCE 2022: Regla 2.3.5)

     

  • Allow the transfer of merchandise from one warehouse to another (LA: Art. 186) (LA: Art. 187), when a written request is submitted by the importer, exporter, consignee or addressee thereof, provided that the charges corresponding to the carrier have been paid, that they appear in the respective transport contract and accompany the acceptance of the warehouse to which they are going to be transferred. The transfer must be made by the warehouse that accepted it.

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    In the cases of transfer of merchandise referred to in this section, when the warehouse that allows the transfer has carried out the deconsolidation of the merchandise, the deconsolidation charges may not exceed the amount of the charges charged by the store with respect to the merchandise that they are deconsolidated and that they remain in said warehouse. The transfer and deconsolidation will only proceed when the requirements and controls that the Service Tax Administration (Servicio de Administración Tributaria) indicates by means of rules are met (RGCE 2022: Regla 2.3.5). There will be no charge for additional charges for the sole reason of allowing the transfer of merchandise.

     

  • To pay in the authorized offices (RGCE 2022: Regla 1.6.21) an exploitation of 5% of the total of the income obtained by the provision of services of management, storage and custody of the merchandise in the immediately previous month, without any deduction. The payment must be made monthly within the first fifteen days of the month following that to which the payment corresponds. (LA: Art. 194) (LA: Art. 144A) (RGCE 2022: Regla 2.3.8)

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    Of the exploitations determined monthly, the expenses incurred for the works carried out in the administrative offices of the customs and its complementary facilities may be reduced (RGCE 2022: Regla 2.3.5), in accordance with the programs authorized by the Service Tax Administration (Servicio de Administración Tributaria), it may decrease from said use the amounts that contribute to the trust constituted for the improvement of the informatics and control means of the customs authorities.

     

    When in the places authorized to provide the services subject to the concession or authorization, services other than the management, storage and custody of foreign trade merchandise are provided, the income from said services shall be considered different from the income that forms the basis of the use, as long as they do not exceed 10% of the total income associated with the respective concession or authorization. The surplus amounts will be included in the profit base, unless there is proof to the contrary that it is income obtained from services that are not related or directly related to the management, storage and custody services object of the concession or authorization.

     

  • Save absolute reservation of the information related to the merchandise that are in deposit before the customs and can only provide it to the customs authorities. (LA: Art. 186) (LA: Art. 187)

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    When the people who provide the services referred to in this article, total or partial use of the warehouse for own exploitation, the use referred to in section VII of this article, shall be calculated according to the proportion that the part destined for own use represents with respect to the total volume susceptible to storage. In this case, to determine the base of the exploitation, the revenues will be estimated considering the volume of the stored merchandise, the period of storage and the tariff that corresponds to the warehouse itself or to one of similar characteristics to that one that provides services to the general public in the same fiscal precinct.

    The revocation of the concession or the cancellation of the authorization will proceed according to the procedure foreseen in article 144-A of this Law (LA: Art. 144A), when have fail on more than two occasions, within a period not exceeding one year, with any of the obligations established in the first paragraph and in sections II, III, IV, V and VI of this article, in sections VII and VIII of article 26 of this Law (LA: Art. 26). (RGCE 2022: Regla 2.3.8)