ARTICLE 16A: REQUIREMENTS FOR PROVIDING THE DATA PREVALIDATION SERVICE CONTAINED IN THE CUSTOMS DECLARATION (PEDIMENTOS)

The Service Tax Administration (Servicio de Administración Tributaria) may grant authorization (LFD: Art. 40) to provide electronic data pre-validation services, contained in the customs declaration (pedimentos), provided that the interested parties prove their moral and economic solvency, as well as being up-to-date in complying with their tax obligations, being a legal entity constituted in accordance with Mexican laws and comply with the requirements established by the Service Tax Administration (Servicio de Administración Tributaria) in the rules. In no case may authorization be issued to anyone acting in the capacity of importer, exporter, customs agent or customs agency. (RLA: Art. 13)

The pre-validation consists in verifying that the data recorded in the customs declaration (pedimentos) (RGCE 2022: Anexo 1), are within the syntactic, logical, structural and normative criteria, as established by the Service Tax Administration (Servicio de Administración Tributaria), to be presented to the electronic system of the service itself.

To obtain the authorization provided in the first paragraph of this article, interested parties (RGCE 2022: Regla 1.8.1) must have computer equipment linked to the electronic customs system (RLA: Art. 1) (LA: Art. 6) (RGCE 2022: Regla 1.1.4) of the Service Tax Administration (Servicio de Administración Tributaria), as well as that of importers, exporters and customs agents and customs agencies when customs clearance is done through them, and keep a record of their operations. The Service Tax Administration (Servicio de Administración Tributaria) will establish the guidelines for carrying out the linking of the computing means, as well as the content and form of the cited record (RGCE 2022: Regla 1.8.2), including the infrastructure and the technical requirements that must be met to provide the services.

The authorizations may be granted for a period of twenty years, which may be extended for an equal term, upon request of the interested party filed before the Service Tax Administration (Servicio de Administración Tributaria) one year before its expiration, provided that they continue to meet the requirements for its granting and the obligations (RGCE 2022: Regla 1.8.2) derived from it.

The persons who obtain the authorization in the terms of this article, will be obliged to pay in the authorized offices (RGCE 2022: Regla 1.6.21), monthly, in the first twelve days of the month following that to which the payment corresponds (LA: Art. 194), an exploitation of $ 240.00 (RGCE 2022: Regla 1.1.7) for each customs declaration (pedimentos) that prevalidation (RGCE 2022: Regla 1.8.3) and that later it is presented before the customs authority for its dispatch. Said exploitation will be contributed to a public trust for the program of improvement of the informatics means and control of the customs authorities. (LA: Trans. 3)

Those who introduce or extract merchandise from the national territory must, prior to the transmission of the customs declaration (pedimentos) in the electronic customs system, the payment of the contributions and to the clearance of the merchandise before the customs authority, pre-validate these customs declaration (pedimentos), with the authorized persons according to this article .