ARTICLE 15 TRANSITORIES FROM JUNE 25, 2018

First. This Decree shall enter into force in one hundred and eighty calendar days following its publication in the Official Journal of the Federation (Diario Oficial de la Federación).

Second. The customs authority will continue to exercise the attribution provided for in article 144, section XXI (LA: Art. 144) which is amended by virtue of this Decree to suspend, cancel and revoke the authorizations of the customs agents, as appropriate, in accordance with the provisions of Article Five of the Decree by which various provisions are amended, added and repealed of the Customs Law (Ley Aduanera), published in the Official Journal of the Federation (Diario Oficial de la Federación) on December 9, 2013.

Third. Section I of Article 165 of the Customs Law (Ley Aduanera) (LA: Art. 165) which is repealed by reason of this Decree will continue to apply to those customs agents that have established constitute societies in terms of section II of Article 163 of the Customs Law (Ley Aduanera) (LA: Art. 163) in force before the entry into force of this Decree.

When the customs agent joins a customs agency, the societies constitute to facilitate the provision of the services inherent in their patent may not be reused to provide customs services associated with a customs agent patent; Therefore, its corporate purpose must be modified, since the customs patent is removed from the electronic customs system. The customs agent must submit to the customs authorities a letter, under protest of telling the truth, stating and accrediting this circumstance, within a period not exceeding four months counted from its formal incorporation to the customs agency; In case of not doing so, shall not be able to intervene in the foreign trade operations that had been entrusted to the customs agency, until the situation is solved.

Fourth. The Service Tax Administration (Servicio de Administración Tributaria), within a period not exceeding twelve months after the publication of this Decree in the Official Journal of the Federation (Diario Oficial de la Federación), will announce the general rules in which the mechanisms, forms and means to be used by customs agencies in the import and export of merchandise and other customs operations.

Fifth. Considering that the customs agent patent is non-transferable in accordance with article 159, last paragraph of this Law (LA: Art. 159), the customs agency when appointing two people in accordance with article 167-K (LA: Art. 167K), in the case of death, voluntary withdrawal or withdrawal due to permanent incapacity of a customs agent incorporated therein, any other resolution issued that allows the replacement of the patent of said customs agent, or that contravenes provided in the aforementioned articles.

Sixth. For the purposes of article 5 of the Customs Law (Ley Aduanera) (LA: Art. 5), the amounts established in articles 16, section II; 160, section IX; 164, fraction VII; 165, sections II, subsection a), and VII, subsection a); 178, section II and 185, sections VI and VIII of the same Law (LA: Art. 16) (LA: Art. 160) (LA: Art. 164) (LA: Art. 165) (LA: Art. 178) (LA: Art. 185), are last updated in December 2017.

Seventh. The references that the laws, regulations, rules, and other legal provisions in force make the customs agent, they will be understood as done, in conducive, as applicable, also to the customs agency.

Eighth. In the case of oil companies, the Service Tax Administration (Servicio de Administración Tributaria) shall coordinate with the Energy Regulatory Commission (Comisión Reguladora de Energía), for the issuance of the general rules referred to in article 16-C of this Law. (LA: Art. 16C)