ARTICLE 36A: INFORMATION THAT MUST BE TRANSMITTED IN ELECTRONIC OR DIGITAL DOCUMENT

For the purposes of article 36 (LA: Art. 36), in relation to article 6 of this Law (LA: Art. 6), and other applicable legal provisions, the customs agent, the customs agency and those who introduce or extract merchandise from the national territory to be destined to a customs regime (LA: Art. 90), are required to transmit in electronic or digital document (LA: Art. 2) (RGCE 2022: Regla 1.9.16) (RGCE 2022: Regla 3.1.13) (RGCE 2022: Regla 3.1.19) as annexes to the customs declaration (pedimento) (LA: Art. 2), except as provided in the applicable provisions, the information described below, which must contain the acknowledgment generated by the electronic customs system (RLA: Art. 1) (LA: Art. 6) (RLA: Art. 64), according to which it will be considered as transmitted and presented:

The information referred to in this subsection will only be applicable in the case of the clearance of merchandise established by the Service Tax Administration (Servicio de Administración Tributaria) through rules, which by its nature requires specialized equipment, systems or instruments in terms of Article 16-C of this Law.

In the case of merchandise that can be identified individually, the information (RLA: Art. 67) relating to serial numbers (RGCE 2022: Regla 7.3.3) (RGCE 2022: Regla 1.6.24), part, brand, model or, defects, the technical or commercial specifications necessary to identify the merchandise and distinguish them from similar ones, when such data exists. This information must be recorded in the information transmitted regarding the value and other merchandise marketing data (LA: Art. 177). Notwithstanding the foregoing, companies with export programs authorized by the Secretary of Economy (Secretaría de Economía) will not be obliged to identify the merchandise when they make temporary imports, provided that the imported products are components, supplies and semi-finished items, provided for in the corresponding program; When these companies choose to switch to the definitive import regime, they must comply with the obligation to transmit the serial numbers of the merchandise that they have temporarily imported. (LA: Art. 184) (LA: Art. 185).

In the case of reshipment, the provisions of article 39 of this Law shall be followed. (LA: Art. 39)

In the case of other customs regimes (LA: Art. 90), the annexes to the customs declaration (pedimento) will be those that provide for the applicable provisions, in accordance with which the information will be transmitted and submitted in electronic or digital document (LA: Art. 2), in accordance with the provisions of this article and 6th of this Law. (LA: Art. 6) (RGCE 2022: Regla 1.9.8) (RGCE 2022: Regla 1.9.9) (RGCE 2022: Regla 1.9.10) (RGCE 2022: Regla 1.9.15) (RGCE 2022: Regla 1.9.16) (RGCE 2022: Regla 3.1.15) (RGCE 2022: Regla 3.1.7) (RGCE 2022: Regla 3.1.29)

For the purposes of sections I and II of this article, the Service Tax Administration (Servicio de Administración Tributaria) may require that the customs declaration (pedimento) (LA: Art. 2) or to the consolidated notice (LA: Art. 2), in the case of consolidated customs declarations (pedimentos) (RLA: Art. 42), accompany the information required in accordance with the international agreements signed by Mexico, including in electronic or digital message or document. (LA: Art. 184) (LA: Art. 185)

In the case of export of merchandise that had been imported under the terms of article 86 of this Law (LA: Art. 86), as well as merchandise that had been temporarily imported and returned in the same state, which could be individually identified, information regarding serial numbers (LA: Art. 89), part, brand, model (LA: Art. 177) or, in the absence, the technical or commercial specifications necessary to identify the merchandise and distinguish them from similar ones, when such data exists. This information must be recorded in the information transmitted electronically relative to the commercial value.

Will not be required the electronic transmission of information related to the value and other marketing data of merchandise in imports and exports, carried out by embassies, consulates or members of foreign diplomatic and consular personnel, as well as in the case of household merchandise. (RLA: Art. 100)

The bar code or other means of control must be printed on the customs declaration (pedimento), with the characteristics established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 2.4.12) (RGCE 2022: Regla 3.1.12) (RGCE 2022: Regla 3.1.31)

In the case of compliance with regulations and non-tariff restrictions on animal and vegetables, it must be verified in the fiscal or controlled premises of the customs indicated by the Service Tax Administration (Servicio de Administración Tributaria) through rules.