RULE 4.8.17: OBLIGATIONS AND RESPONSIBILITIES OF THE STRATEGIC CONTROLLED PREMISES

For the purposes of article 135-A (LA: Art. 135A) of the Law, those who obtain the authorization referred to in said article (LA: Art. 135A), will have the same responsibilities and must comply with the obligations set forth in articles 15, sections II and III (LA: Art. 15), and 26, sections I, II and III (LA: Art. 26) of the Law, in accordance with the guidelines issued for this purpose by the General Customs Administration (Administración General de Aduanas), which will be announced on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

Law 15-II, III (LA: Art. 15), 26-I, II, III (LA: Art. 26), 135-A (LA: Art. 135A), Federal Fiscal Code (Código Fiscal de la Federación) 115 (CFF: Art. 115), Regulation 190 (RLA: Art. 190), 204 (RLA: Art. 204)