ARTICLE 16: REQUIREMENTS TO PROVIDE THE SERVICES RELATED TO THE CUSTOMS CLEARANCE

The Service Tax Administration (Servicio de Administración Tributaria) may authorize individuals to provide the services of electronic data processing and related services, necessary to carry out the customs clearance; as well as for the other operations that this deconcentrated administrative body decides to authorize, including those related to other contributions, whether they are caused due to customs procedures or for any other reason. Individuals who wish to obtain the authorization referred to in this article must comply with the following requirements: (LA: Art. 144A)

The Service Tax Administration (Servicio de Administración Tributaria) may authorize individuals to provide other services that facilitate the customs recognition of the merchandise.

The Service Tax Administration (Servicio de Administración Tributaria) will determine the amounts that as consideration will be (RGCE 2022: Regla 1.6.33) (RGCE 2022: Regla 1.6.18) paid by the individuals who perform the customs operations to those who provide these services. This payment, including the value added tax transferred as a result of the consideration, will be credited against the amount of the customs processing fees referred to in articles 49 and 50 of the Federal Rights Law (Ley Federal de Derechos) (LFD: Art. 49) (LFD: Art. 50) and may not exceed the aforementioned rights. The crediting referred to in this paragraph in no case will result in a credit balance creditable against other operations or return.

The rights and considerations referred to in the previous paragraph they will find out together before the authorized offices (RGCE 2022: Regla 1.6.22). The Service Tax Administration (Servicio de Administración Tributaria) will determine, by means of rules (RGCE 2022: Regla 1.6.33) (RGCE 2022: Regla 1.6.34) the percentage of the total corresponding to the rights, to the individuals and the value added tax transferred on the occasion of the consideration.