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ANNEX  5  OF  THE  GENERAL  RULES  OF  FOREIGN  TRADE  FOR  2020

COMPILATION  OF  NORMATIVE  AND  NON-BINDING  CRITERIA  IN  MATTERS  OF  FOREIGN  TRADE  AND  CUSTOMS,  IN  ACCORDANCE  WITH  ARTICLES  33,  SECTION  I,  SUBPARAGRAPH  H),  AND  PENULTIMATE  PARAGRAPH  --615-Art.  33--;  AND  35  OF  THE  FEDERAL  FISCAL  CODE  (CÓDIGO  FISCAL  DE  LA  FEDERACIÓN)  --615-Art.  35--.

Content

First.  For  the  purposes  of  rule  1.1.3.  --303-Regla  1.1.3--  of  the  General  Rules  of  Foreign  Trade  (Reglas  General  del  Comercio  Exterior)  for  2020,  the  normative  and  non-binding  criteria  in  foreign  trade  and  customs  are  disclosed,  in  accordance  with  the  following:

A.  Normative  Criteria

1/LA/N  Customs  value  of  the  software,  electronic  information  or  instructions  contained  in  any  informatic  support.

Article  64  --209-Art.  64--  of  the  Law,  establishes  that  the  taxable  base  of  the  General  Import  Tax  (Impuesto  General  de  Importación)  is  the  customs  value  of  the  merchandise,  except  in  cases  where  the  law  of  the  matter  establishes  another  taxable  base.

To  determine  the  customs  value  of  the  software,  electronic  information  or  instructions,  contained  in  some  support,  in  accordance  with  the  provisions  of  the  Technical  Committee  of  Customs  Valuation  of  the  World  Trade  Organization,  only  the  value  of  the  informatic  support  will  be  considered.

Notwithstanding  the  foregoing,  the  value  indicated  by  the  importer  may  be  considered  as  the  customs  value,  provided  that  it  corresponds  to  the  one  established  in  the  software  invoice,  electronic  information  or  instructions,  even  if  it  does  not  refer  to  the  informatic  support  in  which  they  are  contained.

2/LA/N  Cancellation  of  the  customs  agent's  patent  by  transmission  or  declaration  of  different  data  (Repealed).

For  the  purposes  of  article  165,  sections  II,  subsection  a)  and  VII,  subsection  a)  --230-Art.  165--,  of  the  Law,  in  cases  of  undervaluation  of  merchandise,  will  be  grounds  for  cancellation  of  the  customs  agent's  patent,  the  inaccurate  declaration  in  the  consolidated  customs  declaration  (pedimento)  of  the  data  in  the  customs  declaration  (pedimento),  or  invoice,  electronic  transmission  or  consolidated  notice  to  referred  to  in  article  37-A  --201-Art.  37A--  of  the  Law,  that  is,  when  it  is  transmitted  electronically  or  declared  in  the  customs  declaration  (pedimento)  or  in  the  consolidated  notice,  data  other  than  those  that  were  provided  by  the  importer  or  exporter  in  compliance  with  the  obligations  set  forth  in  the  Law  itself.

3  /  LA  /  N  Application  of  article  151,  section  II  --228-Art.  151--  of  the  Law,  in  the  case  of  merchandise  for  which  a  provisional  or  definitive  compensatory  fee  must  be  paid.

Article  151,  section  II  --228-Art.  151--  of  the  Law,  establishes,  among  other  assumptions,  that  the  precautionary  embargo  is  appropriate,  in  the  case  of  import  or  export  merchandise  from  which  the  payment  of  compensatory  fees  is  omitted.

On  the  other  hand,  Annex  22  --367-Anexo  22--,  in  the  block  corresponding  to  "heading",  specifies  that,  for  each  of  the  headings  of  the  customs  declaration  (pedimento),  the  country  code,  group  of  countries  or  territory  of  the  exporting  party,  corresponding  to  the  origin  of  the  merchandise  or  where  they  were  produced.

Therefore,  if  during  customs  recognition  or  in  the  exercise  of  the  faculties  of  verification,  the  customs  authority  detects  a  shipment  containing  merchandise  for  which  a  provisional  or  definitive  compensatory  fee  must  be  paid  and  some  of  them  bear  a  trademarks  of  the  country  subject  to  said  quota,  the  precautionary  embargo  of  the  merchandise  declared  in  the  same  heading  of  the  customs  declaration  (pedimento)  is  considered,  because  they  are  considered  to  be  originating  in  said  country,  in  terms  of  what  is  established  in  Article  Third  of  the  "Agreement  establishing  the  rules  for  the  determination  of  the  country  of  origin  of  imported  merchandise  and  the  provisions  for  their  certification,  for  non-preferential  purposes".

The  foregoing,  without  prejudice  to  the  proceeding  of  the  precautionary  embargo  for  incurring  any  other  cause  provided  for  in  article  151  --228-Art.  151--  of  the  Law,  when  the  merchandise  do  not  have  brands  or  having  them  already,  identify  them  with  a  country  other  than  the  country  of  origin  declared  in  the  customs  declaration  (pedimento),  in  accordance  with  the  aforementioned  Article  Fourth  of  the  same  Agreement.

4/LA/N  When  it  is  considered  that  the  purpose  is  distorted  that  motivated  the  exemption  provided  for  in  sections  IX,  XVI  and  XVII  of  article  61  --206-Art.  61--  of  the  Customs  Law  (Ley  Aduanera).  

Article  63  --206-Art.  63--  of  the  Law  establishes  that,  in  the  cases  of  imported  merchandise  under  any  tax  exception,  exemption  or  tax  incentives,  these  cannot  be  alienated  or  used  for  purposes  other  than  those  that  motivated  the  benefit.

For  its  part,  article  109  --39-Art.  109--  of  the  Regulation,  provides  that  the  merchandise  that  are  donated  must  be  used  exclusively  to  meet  the  purposes  for  which  they  were  donated,  otherwise  it  will  be  understood  that  the  purposes  that  motivated  the  benefit  of  the  tax  exemption  of  foreign  trade,  are  distorted,  in  terms  of  article  63  --206-Art.  206--  of  the  Law,  cited  above.

By  virtue  of  the  aforementioned  precepts,  the  purposes  that  motivated  the  exemption  of  import  tariffs  are  distorted,  when  the  Federation,  the  Federative  Entities,  the  Municipalities,  the  territorial  demarcations  of  Mexico  City;  even  its  deconcentrated  bodies  or  decentralized  bodies;  international  organizations  of  which  Mexico  is  a  full  member,  provided  that  the  purposes  for  which  said  organizations  were  created  correspond  to  the  activities  for  which  authorization  can  be  obtained  to  receive  donations  deductible  from  Income  Taxes  (ISR),  or  other  legal  entities  with  authorized  non-profit  purposes  to  receive  deductible  donations  under  the  terms  of  the  Law  on  Income  Tax  (Ley  del  ISR),  as  the  case  may  be,  alienate  or  use  for  purposes  other  than  those  that  motivated  the  benefit,  the  merchandise  that  were  donated  to  them  under  article  61,  sections  IX,  XVI  and  XVII  --206-Art.  61--  of  the  Law,  despite  the  fact  that  the  remuneration  received  serves  to  achieve  its  objectives.

5/LA/N  Equity.  Merchandise  donated  by  foreigners  according  to  article  61,  section  IX  --206-Art.  61--  of  the  Law  (Repealed).

For  the  purposes  of  article  61,  section  IX,  subsection  a)  --206-Art.  61--,  of  the  Law,  it  will  be  understood  that  the  merchandise  donated  by  foreigners  to  public  organizations,  as  well  as  to  non-taxpaying  legal  entities  authorized  to  receive  deductible  donations  in  Income  Taxes  (Impuestos  Sobre  la  Renta),  form  part  of  their  patrimony,  by  the  simple  fact  of  receiving  them.

6/LA/N  Moment  of  commencement  of  the  period  of  stay  in  national  territory  of  temporarily  imported  merchandise  (Repealed).

The  temporary  importation  of  merchandise  consists  of  their  entry  into  the  country  to  remain  there  for  a  limited  time  and  for  a  specific  purpose,  provided  that  they  return  abroad,  within  the  terms  provided  for  in  article  106  --218-Art.  106--  of  the  Law.

For  its  part,  article  173  --51-Art.  173--  of  the  Regulation,  specifies  that  the  calculation  of  the  period  of  permanence  in  national  territory  of  the  merchandise  imported  temporarily  by  the  companies  with  the  IMMEX  Program,  established  in  Article  108  --218-Art.  108--  of  the  Law,  begins  with  the  activation  of  the  automated  selection  mechanism  and  compliance  with  the  requirements  and  formalities  of  customs  clearance.

From  the  harmonious  reading  of  the  aforementioned  precepts,  it  can  be  deduced  that  in  cases  of  temporary  importation,  the  calculation  of  the  period  of  stay  in  national  territory  begins  once  the  automated  selection  mechanism  has  been  activated,  have  been  fulfilled  the  requirements  and  Customs  clearance  formalities  when  in  accordance  to  article  107  --218-Art.  107--  of  the  Law,  it  is  required  to  use  a  customs  declaration  (pedimento)  for  its  clearance.

7  /  LA  /  N  The  losses  are  not  subject  to  any  customs  regime.

Article  2,  section  XI  --196-Art.  2--  of  the  Law,  defines  the  losses  as  the  effects  that  are  consumed  or  lost  in  the  development  of  productive  processes  and  whose  integration  into  the  product  cannot  be  verified.

For  its  part,  article  109,  first  paragraph  --218-Art.  109--  of  the  Law,  it  establishes  the  obligation  to  companies  with  the  IMMEX    Programs,  to  declare  losses  and  wastes  that  are  not  returned  abroad,  so  that,  where  appropriate,  these  companies  convert  temporary  import  into  definitive,  clarifying  in  their  third  paragraph  that  the  losses  and  waste  of  merchandise  temporarily  imported  under  its  IMMEX  Program,  will  not  be  considered  "definitively  imported"  as  long  as  the  waste  is  destroyed  and  the  control  provisions  established  in  the  Regulation  are  complied  with.

Consequently,  the  destruction  referred  to  in  article  109,  third  paragraph  --218-Art.  109--  of  the  Law,  it  is  only  applicable  for  waste  so  that  the  losses  will  not  be  conditioned  on  the  waste  being  destroyed  to  stop  being  considered  "temporarily  imported",  since  according  to  what  is  established  in  article  2,  section  XI  --196-Art.  2--  of  the  Law,  the  losses  are  consumed  or  lost  in  the  development  of  the  production  process,  ceasing  to  exist  and  therefore  they  cannot  be  subject  to  any  customs  regime.

8  /  LA  /  N  Household  goods  for  temporary  students  and  temporary  residents,  express  authorization  is  not  required  to  import  them  temporarily.

Article  106,  section  IV,  subsection  b)  --218-Art.  106--,  of  the  Law,  establishes  that  the  household  goods  of  used  merchandise  owned  by  a  temporary  resident  and  temporary  resident  student,  may  remain  in  national  territory  for  the  duration  of  their  stay,  including  renewals,  provided  that  they  comply  with  the  requirements  set  forth  in  the  Regulation.

In  regard  to,  Article  159  --50-Art.  159--  of  the  Regulation,  establishes  as  requirements  to  prove  the  condition  of  stay,  to  indicate  the  place  of  residence  in  national  territory,  to  describe  the  goods  that  make  up  the  household  goods,  to  express  to  the  customs  authority  the  obligation  to  return  the  merchandise  and,  where  appropriate,  give  notice  regarding  a  change  of  address.

From  the  aforementioned  precepts,  it  is  noted  that  no  express  authorization  from  the  customs  authority  is  required,  to  process  the  temporary  importation  of  household  goods  from  used  merchandise,  owned  by  temporary  residents,  students  and  temporary  residents;  must  only  comply  with  customs  with  the  requirements  indicated  in  article  159  --50-Art.  159--  of  the  Regulation.  

9  /  LA  /  N  Use  of  containers  and  trailer  boxes  imported  under  the  IMMEX  Program,  only  to  transport  temporarily  imported  merchandise  covered  by  the  same

Article  108,  third  paragraph,  section  II  --218-Art.  108--  of  the  Law,  establishes  that  containers  and  trailer  boxes  temporarily  imported  by  companies  with  the  IMMEX    Program,  may  remain  for  up  to  2  years  in  national  territory  under  the  terms  of  said  Program.

For  the  purposes  of  the  foregoing,  companies  with  the  IMMEX    Program  may  only  use  the  containers  and  trailer  boxes  that  have  temporarily  imported  under  their  Program,  to  transport  in  the  national  territory,  the  merchandise  imported  under  their  Program  or  those  that  lead  to  the  export  of  its  products.

10  /  LA  /  N  Start  of  the  calculation  of  the  period  for  the  purpose  of  the  return  of  definitively  exported  merchandise.

Article  103  --216-Art.  103--  of  the  Law,  establishes  that  once  the  definitive  export  of  national  or  nationalized  merchandise  has  been  carried  out,  they  may  be  returned  to  the  country  without  payment  of  the  General  Import  Tax  (Impuesto  General  de  Importación),  provided  that  the  merchandise  had  not  been  modified  abroad,  nor  has  it  been  more  than  one  year  since  leaving  the  national  territory.

For  the  purposes  of  the  foregoing,  the  term  of  one  year  shall  be  calculated  from  the  date  of  activation  of  the  automated  selection  mechanism  set  forth  in  the  export  customs  declaration  (pedimento);  in  the  case  of  consolidated  customs  declarations  (pedimentos),  it  will  be  computed  from  the  date  of  payment.

11  /  RLA  /  N  Donation  of  merchandise  temporarily  imported  to  the  federal  tax  authorities  

In  accordance  with  the  provisions  of  articles  106  --218-Art.  106--  and  108  --218-Art.  108--  of  the  Law,  merchandise  imported  temporarily  must  be  returned  abroad  within  the  authorized  period,  otherwise  they  will  be  found  illegally  in  the  country.

Articles  164  --50-Art.  164--  and  172,  first  paragraph  --51-Art.  172--  of  the  Regulation,  they  establish  the  assumptions  and  the  procedure  to  make  the  donation  to  the  federal  tax  authorities  of  temporarily  imported  merchandise,  instead  of  returning  or  destroying  them.

From  the  aforementioned  precepts  it  is  clear  that  the  donation  of  merchandise  temporarily  imported  to  the  federal  tax  authorities  must  be  made  within  the  period  that  the  merchandise  has  been  authorized  for  temporary  importation,  otherwise  they  would  be  found  illegally  in  the  country,  having  concluded  the  regime  at  they  were  destined.

12  /  LA  /  N  The  fulfillment  of  obligations  in  customs  matters  shall  not  be  considered  spontaneous,  when  one  of  the  parties  has  been  notified  of  the  initiation  of  faculties  of  verification.

Article  41,  last  paragraph  --201-Art.  41--  of  the  Law,  states  that  the  customs  authorities  must  notify  importers  and  exporters,  as  well  as  customs  agents  or  customs  agencies  or,  where  appropriate,  customs  representatives,  of  any  procedure  that  is  initiated  after  customs  clearance,  outside  of  the  fiscal  precinct,  so  the  faculties  of  verification  will  be  considered  initiated  when  the  customs  authority  first  notifies  any  of  the  parties.

Therefore,  when  the  importer,  exporter,  customs  agent,  customs  agency  or,  where  appropriate,  the  customs  representatives,  performs  the  fulfillment  of  any  customs  obligation,  that  is,  returning  merchandise  after  the  deadline,  complying  with  some  non-tariff  regulation  and  restriction,  payment  of  contributions  or  rectification  to  the  customs  declaration  (pedimento),  among  others,  this  will  not  be  considered  spontaneous,  if  previously  notified,  the  start  of  faculties  of  verification  to  any  of  the  parts  to  which  the  Law  refers  and  the  present  criterion.

13  /  LA  /  N  It  is  not  accredited  the  legal  stay  and  possession  in  national  territory  of  vehicles  of  foreign  origin  equipped  with  auto  parts  imported  definitively.

Article  146,  sections  I  and  III  --228-Art.  146--  of  the  Law,  establishes  that  the  possession,  transport,  or  handling  of  merchandise  of  foreign  origin  with  the  exception  of  those  of  personal  use,  must  be  protected  by  customs  documentation  that  proves  their  legal  importation,  electronic  or  digital  documentation  provided  in  the  applicable  legal  provisions  and  in  the  rules  issued  for  this  purpose  by  the  Service  Tax  Administration  (Servicio  de  Administración  Tributaria),  or  the  Digital  Tax  Receipt  Online  (Comprobante  Fiscal  Digital  por  Internet)  issued  in  accordance  with  the  provisions  of  article  29-A  --613-Art.  29A--  of  the  Federal  Fiscal  Code  (Código  Fiscal  de  la  Federación),  as  appropriate.

On  the  other  hand,  in  accordance  with  the  provisions  of  article  196,  section  I  --233-Art.  196--  of  the  Law,  when  in  various  acts  merchandise  is  introduced  or  extracted  from  the  country  presenting  them  disassembled  or  in  parts,  a  single  offense  is  considered  committed  when  the  import  or  export  of  merchandise  considered  as  a  whole,  requires  a  permit  granted  by  the  competent  authority  and  the  parties  individually  do  not  require  it,  cases  in  which  incomplete  or  unfinished  merchandise  should  be  considered  as  a  whole,  which  already  present  the  essential  characteristics  of  the  complete  or  finished  merchandise,  a  condition  that  is  not  presented  in  the  auto  parts.

Consequently,  the  legal  possession  and  stay  in  national  territory  of  those  motor  vehicles  of  foreign  origin  equipped  with  auto  parts  legally  imported  definitively,  that  have  the  respective  import  customs  declaration  (pedimento)  of  the  auto  part  or  with  the  Digital  Tax  Receipt  Online  (Comprobante  Fiscal  Digital  por  Internet)  issued  in  accordance  with  the  provisions  of  article  29-A  --613-Art.  29A--  of  the  Federal  Fiscal  Code  (Código  Fiscal  de  la  Federación),  since  what  is  evidenced  by  said  customs  declarations  (pedimentos)  or  receipts  is  only  the  legal  possession  and  stay  of  one  or  more  of  the  auto  parts  used  and  not  that  of  the  vehicle.

14  /  LA  /  N  Several  procedures  can  be  derived  from  a  home  visit  order,  which  each  will  be  resolved  independently.

Article  150  --228-Art.  150--  of  the  Law,  it  authorizes  the  customs  authority  to  draw  up  the  Administrative  Procedure  in  Customs  Matters  (Procedimiento  Administrativo  en  Materia  Aduanera)  initiation  act  when,  on  the  occasion  of  the  exercise  of  faculties  of  verification,  merchandise  are  seized  cautiously  under  the  terms  provided  in  the  Law.

For  its  part,  Article  42,  sections  III  and  V  --615-Art.  42--  of  the  Federal  Fiscal  Code  (Código  Fiscal  de  la  Federación),  empowers  tax  authorities  to  practice  visits  to  taxpayers,  in  order  to  verify  compliance  with  tax  and  customs  provisions  and,  where  appropriate,  determine  the  omitted  contributions  or  tax  credits,  as  well  as  verify  the  commission  of  tax  offenses  and  provide  information  to  other  tax  authorities.

Additionally,  article  155  --228-Art.  155--  of  the  Law  establishes  that  if  during  the  practice  of  a  home  visit,  the  authority  finds  foreign  merchandise  whose  legal  stay  in  the  country  is  not  proven,  the  precautionary  embargo  will  be  carried  out  in  the  cases  provided  for  in  article  151  --228-Art.  151--  in  relation  to  150  --228-Art.  150--  of  the  Law.  In  these  cases,  the  seizure  act  that  initiates  the  Administrative  Procedure  in  Customs  Matters  (Procedimiento  Administrativo  en  Materia  Aduanera)  will  act  as  the  final  act  in  the  part  of  the  visit  that  relates  to  the  seized  merchandise,  indicating  the  same  article  155  --228-Art.  155--  of  the  Law  the  way  in  which  the  procedure  will  be  conducted.

Consequently,  the  resolution  issued  in  the  Administrative  Procedure  in  Customs  Matters  (Procedimiento  Administrativo  en  Materia  Aduanera)  will  be  independent  of  the  one  issued  on  the  occasion  of  the  review  at  the  home  visit,  related  to  other  infractions  that  may  even  lead  to  other  actions  against  the  visited,  since  both  are  governed  by  different  procedures  and  deadlines.

15  /  RLA  /  N  It  is  not  necessary  to  update  the  quantities  that  importers  determine  in  their  favor  and  intend  to  compensate.

Article  138  --43-Art.  138--  of  the  Regulation,  establishes  that  importers  and  exporters  who  determine  amounts  in  their  favor  by  complementary  declarations  derived  from  foreign  trade  tax  payments  may  compensate  the  amounts  determined  in  their  favor  against  their  respective  foreign  trade  tax,  which  they  are  required  to  pay,  without  it  being  noted  that  these  amounts  should  be  updated.

For  its  part,  Article  23  --613-Art.  23--  of  the  Federal  Fiscal  Code  (Código  Fiscal  de  la  Federación),  establishes  that  taxpayers  obliged  to  pay  by  declaration,  may  choose  to  compensate  the  amounts  they  have  in  favor  against  those  that  are  obliged  to  pay  by  own  debit  or  with  withholding  to  third  parties,  provided  that  both  derive  from  federal  taxes  other  than  those  that  are  caused  by  the  importation,  for  that  purpose,  it  will  be  sufficient  to  make  the  compensation  of  said  updated  quantities.

As  such,  the  amounts  that  importers  determine  in  their  favor  for  foreign  trade  taxes  and  intend  to  compensate  in  terms  of  Article  138  --43-Art.  138--  of  the  Regulation  they  are  not  updated,  since  the  aforementioned  precept  does  not  establish  such  a  circumstance;  additionally,  article  23  --613-Art.  23--  of  the  Federal  Fiscal  Code  (Código  Fiscal  de  la  Federación),  as  long  as  it  regulates  federal  taxes  other  than  those  caused  by  the  importation.

16  /  LA  /  N  Regularization  of  merchandise  when  the  nullity  of  the  resolution  is  declared  that  resolved  that  the  merchandise  became  property  of  the  federal  tax  authorities.

Article  101  --215-Art.  101--  of  the  Law  establishes  that  the  people  who  have  in  their  possession  by  any  title,  merchandise  of  foreign  origin,  that  would  have  been  introduced  to  the  country  without  having  submitted  to  the  formalities  of  the  clearance  indicated  in  said  ordinance,  may  regularize  them  by  importing  them  definitively  upon  payment  of  the  contributions,  compensatory  fees,  where  applicable,  and  prior  compliance  with  the  non-tariff  regulations  and  restrictions,  without  prejudice  to  the  infringements  and  sanctions  that  apply  and  without  applying  the  regularization  when  the  merchandise  have  become  property  of  the  federal  tax  authorities.

On  the  other  hand,  article  157,  fifth  paragraph  --228-Art.  157--  of  the  Law,  establishes  that  the  individual  who  obtains  a  firm  administrative  or  judicial  resolution,  that  orders  the  return  or  payment  of  the  value  of  the  merchandise  or,  where  appropriate,  that  declares  the  nullity  of  the  resolution  that  determined  that  the  merchandise  became  property  of  the  federal  tax  authorities  and  accredits  by  means  of  a  document  ideal  to  have  a  legitimately  recognized  subjective  right  on  the  merchandise,  to  request  the  refund  or  payment  of  the  value  of  the  same.

Therefore,  even  when  the  nullity  has  been  left  without  effect  or  declared  plain  and  simply  or,  for  the  purposes  of  the  resolution  that  determined  that  the  merchandise  became  property  of  the  federal  tax  authorities,  it  is  considered  that  the  irregularity  of  said  merchandise  persists  and,  returning  it  continues  to  be  in  the  country  without  having  submitted  to  the  customs  clearance  formalities  provided  for  in  the  Law,  so  when  said  merchandise  are  still  in  the  custody  of  the  customs  authority,  the  interested  party  may  regularize  them  in  accordance  with  the  provisions  of  Article  101  --215-Art.  101--  of  the  Law,  regardless  of  whether  the  merchandise  is  subject  to  the  exercise  of  faculties  of  verification.

17/LA/N  Notification  made  to  a  person  other  than  the  importer  or  owner  of  the  merchandise,  it  is  not  a  different  procedure.

Article  52,  last  paragraph  of  the  Customs  Law  --203-Art.  52--  (Ley  Aduanera),  establishes  that,  unless  proven  otherwise,  it  is  presumed  that  the  introduction  of  merchandise  into  national  territory  or  its  extraction  is  carried  out  by  the  owner,  possessor  or  holder  of  the  merchandise;  the  sender  in  export  or  the  recipient  in  import;  or  the  principal  in  acts  that  it  has  authorized.

For  its  part,  article  150  of  the  Customs  Law  --228-Art.  150--  (Ley  Aduanera)  establishes  that  the  customs  authorities  will  draw  up  the  act  of  initiation  of  the  Administrative  Procedure  in  Customs  Matters,  when  on  the  occasion  of  customs  recognition,  of  the  verification  of  the  merchandise  in  transport  or  by  the  exercise  of  faculties  of  verification,  embargo  of  the  merchandise  in  a  precautionary  manner.  Said  record  must  indicate,  among  other  information,  that  the  interested  party  has  a  period  of  ten  business  days,  counted  from  the  day  following  on  which  the  notification  takes  effect,  in  order  to  offer  evidence  and  formulate  the  allegations  what  in  their  right  suits.

In  accordance  with  the  foregoing,  the  customs  authority  may  initiate  the  Administrative  Procedure  in  Customs  Matters  by  notifying  the  respective  certificate  of  the  possessor  or  holder  of  the  merchandise  and  must  also  notify  the  presumed  owner  or  importer  of  the  same  when  the  procedure  begins  after  customs  clearance  outside  the  fiscal  precinct  so  that,  proving  said  character,  appear  and  present  the  evidence  and  arguments  what  in  their  right  suits.  For  the  foregoing,  the  customs  authority  may  request  the  person  who  attended  the  diligence  to  provide  the  data  that  allow  its  location,  which  must  be  established  in  the  notification  act.

In  this  sense,  the  notification  of  the  act  of  initiation  of  the  Administrative  Procedure  in  Customs  Matters  to  the  presumed  owner  or  importer  of  the  merchandise  is  not  a  new  or  different  procedure  to  which  the  possessor  or  holder  was  notified,  since  the  customs  authority  makes  the  knowledge  of  it  to  all  those  interested  in  safeguarding  the  human  right  to  a  hearing  enshrined  in  articles  14  and  16  of  the  Political  Constitution  of  the  United  Mexican  States.

18/LA/N  Notices  regarding  the  Federal  Taxpayer  Registration  (RFC),  in  the  case  of  concession-controlled  premises.

Article  14  of  the  Customs  Law  --199-Art.  14--  (Ley  Aduanera)  establishes  that  the  Service  Tax  Administration  (SAT)  may  grant  a  concession  for  individuals  to  provide  the  services  of  handling,  storage,  and  custody  of  merchandise  in  properties  located  within  the  fiscal  precinct,  which  are  called  concession-controlled  premises.  Said  concession  will  include  the  use,  enjoyment,  or  exploitation  of  the  property  where  the  services  will  be  provided  and  in  order  to  obtain  it,  it  must  be  proven  that  it  is  up  to  date  in  the  fulfillment  of  its  fiscal  obligations,  among  others.  The  concession  may  be  granted  up  to  a  period  of  twenty  years,  which  may  be  extended  at  the  request  of  the  interested  party  for  an  equal  period,  provided  that,  among  other  requirements,  continue  to  be  fulfilled  those  provided  for  its  granting  and  with  the  obligations  derived  from  it,  otherwise,  the  Service  Tax  Administration  (SAT)  may  revoke  it  in  accordance  with  the  provisions  of  article  144-A  of  the  Customs  Law  --228-Art.  144A--  (Ley  Aduanera).

For  its  part,  article  27  of  the  Federal  Fiscal  Code  --613-Art.  27--  (CFF)  establishes  as  obligations  regarding  the  Federal  Taxpayer  Registration  (RFC),  among  others,  that  both  legal  entities  and  individuals  must  request  their  registration  and  provide  information  related  to  their  identity,  address  and,  in  general,  about  their  tax  situation,  through  the  notices  that  are  established  in  its  Regulations,  which  in  its  article  29,  sections  VIII  and  IX  provide  that  it  will  be  present  the  notices  of  opening  and  closing  of  establishments,  branches,  premises,  fixed  or  semi-fixed  locals,  places  where  merchandise  are  stored  and,  in  general,  any  premises  or  establishment  that  is  used  for  the  performance  of  activities.

By  virtue  of  the  foregoing,  even  when  the  aforementioned  places  are  within  a  fiscal  precinct,  the  concession-controlled  premises  must  give  the  corresponding  opening  or  closing  notice  in  order  to  continue  complying  with  the  requirements  established  for  the  granting  of  their  concession  and  that  it  is  not  revoked.

B.  NAFTA  Normative  Criterion.  (Repealed)

1/NAFTA/N  Temporary  import  regime  for  merchandise.  Exceptions  to  the  provisions  of  article  303  --656-Art.  303--  of  NAFTA.    (Repealed)

Non-originating  merchandise  that  are  temporarily  imported  into  national  territory  under  a  tariff  deferral  program,  to  be  subjected  to  a  repackaging  process  and  subsequently  re-exported  to  a  NAFTA  member  country,  does  not  apply  to  Article  303  --656-Art.  303--  of  said  Treaty,  in  accordance  with  paragraph  6,  subsection  b),  of  the  same  article  --656-Art.  303--.  However,  if  said  merchandise  undergoes  an  assembly  process,  it  is  considered  a  production  process  in  accordance  with  article  415  --660-Art.  415--  of  the  aforementioned  Treaty,  and  therefore,  the  merchandise  will  be  subject  to  article  303  --656-Art.  303--  of  NAFTA.

C.  NON-BINDING  CRITERIA

1/LIGIE/NV  General  Rule  2  a).  Import  of  unassembled  merchandise.

Article  80  of  the  Law  --211-Art.  80--  establishes  that  foreign  trade  taxes  will  be  determined  by  applying  to  the  respective  taxable  base,  the  corresponding  quota  according  to  the  tariff  classification  of  the  merchandise.

In  that  sense,  article  1.  of  the  Law  on  General  Import  and  Export  Taxes  (LIGIE)  establishes  in  the  rate  the  fees  that,  according  to  the  classification  of  the  merchandise,  will  be  used  to  determine  the  applicable  taxes.

For  its  part,  General  Rule  2  a),  contained  in  article  2,  section  I  of  the  Law  on  General  Import  and  Export  Taxes  (LIGIE),  establishes  that  the  merchandise  imported  into  national  territory  disassembled  or  not  yet  assembled,  even  when  it  is  not  complete  or  unfinished,  but  already  present  the  essential  characteristics  of  a  complete  or  finished  article,  it  must  be  classified  in  the  tariff  fraction  that  corresponds  to  the  complete  or  finished  article.

Therefore,  it  is  considered  an  improper  tax  practice:

I.  Do  not  classify  disassembled  merchandise,  even  incomplete  or  unfinished,  that  already  present  the  essential  characteristics  of  the  complete  or  finished  article  in  the  tariff  fraction  that  corresponds  to  the  complete  or  finished  article.

II.  Regardless  of  the  customs  regime  to  which  the  merchandise  introduced  in  one  or  more  operations  are  destined,  they  are  classified  individually,  when  they  constitute  the  elements  of  the  complete  or  finished  article,  in  accordance  with  General  Rule  2  a),  contained  in  article  2nd,  fraction  I  of  the  Law  on  General  Import  and  Export  Taxes  (LIGIE).

III.  Consult,  advise,  provide  services,  or  participate  in  the  performance  or  implementation  of  any  of  the  above  practices.

Second.  The  repealed  criteria  will  continue  to  have  effect  with  respect  to  the  legal  or  factual  situations  that  they  regulated  at  the  time.