ARTICLE 36A: INFORMATION THAT MUST BE TRANSMITTED IN ELECTRONIC OR DIGITAL DOCUMENT
For the purposes of article 36 --201-Art. 36--, in relation to article 6 of this Law --196-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 --213-Art. 90--, are required to transmit in electronic or digital document --196-Art. 2-- --312-Regla 1.9.18-- --320-Regla 3.1.13-- --320-Regla 3.1.19-- as annexes to the customs declaration (pedimento) --196-Art. 2--, except as provided in the applicable provisions, the information described below, which must contain the acknowledgment generated by the electronic customs system --3-Art. 1-- --196-Art. 6-- --27-Art. 64--, according to which it will be considered as transmitted and presented:
In import: --326-Regla 3.7.2-- --343-Regla 6.1.3-- --349-Regla 7.3.1--
The relative to the value and other data related to the commercialization of the merchandise --312-Regla 1.9.21-- --233-Art. 184A-- --233-Art. 184B-- --619-Art. 113--, contained in the digital tax receipt --320-Regla 3.1.7-- --320-Regla 3.1.33-- or equivalent document, when the customs value of the same is determined according to the transaction value, declaring the corresponding acknowledgment provided in article 59-A of this Law. --203-Art. 59A-- --320-Regla 3.1.8-- --312-Regla 1.9.18-- --312-Regla 1.9.20-- --320-Regla 3.1.14--
The one contained in the bill of lading --9-Art. 19-- --312-Regla 1.9.8-- --312-Regla 1.9.9-- --320-Regla 3.1.7--, packing list, guide --312-Regla 1.9.10-- --312-Regla 1.9.17-- or other transport documents --13-Art. 33-- --312-Regla 1.9.12-- --14-Art. 34-- --317-Regla 2.4.4-- --317-Regla 2.4.5-- --320-Regla 3.1.6--, and that requires the Service Tax Administration (Servicio de Administración Tributaria) by means of rules, declaring the acknowledgment that foreseen in article 20, section VII of this Law --199-Art. 20-- --233-Art. 184-- --233-Art. 185-- or the corresponding transport document number.
The one that verifies compliance with regulations and non-tariff restrictions to import --320-Regla 3.1.29-- --324-Regla 3.5.12-- --233-Art. 184-- --233-Art. 185-- --326-Regla 3.7.21--, which would have been issued in accordance with the Foreign Trade Law (Ley de Comercio Exterior) --247-Art. 17A--, provided that they are published in the Official Journal of the Federation (Diario Oficial de la Federación) and are identified in terms of the tariff fraction and the nomenclature that correspond to them according to the rate of the General Import and Export Tax Law (Impuesto Generales de Importación y de Exportación). --247-Art. 17-- --619-Art. 105--
Which determines the source and origin of the merchandise --233-Art. 184-- --233-Art. 185-- for the purposes of applying tariff preferences, compensatory fees, quotas, marking of country of origin and other measures established for that purpose, in accordance with the applicable provisions. --209-Art. 78-- --211-Art. 80-- --320-Regla 3.1.8-- --320-Regla 3.1.9-- --320-Regla 3.1.10-- --320-Regla 3.1.33-- --312-Regla 1.9.18-- --312-Regla 1.9.15-- --320-Regla 3.1.6-- --619-Art. 105--
That of the digital document --196-Art. 2-- which shows the guarantee made in the customs guarantee account referred to in article 84-A of this Law --211-Art. 84-- --233-Art. 184-- --233-Art. 185-- --228-Art. 158--, when the declared value is lower than the estimated price established by the Ministry. --32-Art. 81-- --309-Regla 1.6.28-- --230-Art. 162-- --211-Art. 86A--
The dictum issued by the legal entities authorized in accordance with article 16-C, second paragraph, section I of this Law, which guarantees the weight, volume or other inherent characteristics to the merchandise or, where appropriate, the current certificate that guarantees that the measuring mechanisms that the importer has are duly calibrated in the terms of the second paragraph, section II of the aforementioned article.
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 --27-Art. 67-- relating to serial numbers --349-Regla 7.3.3-- --309-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 --233-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. --233-Art. 184-- --233-Art. 185--.
In the case of reshipment, the provisions of article 39 of this Law shall be followed. --201-Art. 39--
In export --326-Regla 3.7.2-- --343-Regla 6.1.3-- :
Regarding the value and other data related to the marketing of the merchandise --312-Regla 1.9.21--, contained in the digital tax receipt or equivalent document, stating the corresponding acknowledgment provided for in article 59-A of the present law. --203-Art. 59A-- --233-Art. 184-- --233-Art. 185-- --312-Regla 1.9.18-- --320-Regla 3.1.14-- --320-Regla 3.1.34-- --320-Regla 3.1.35--
The one that verifies compliance with regulations and non-tariff export restrictions --233-Art. 184-- --233-Art. 185-- --326-Regla 3.7.21--, which would have been issued in accordance with the Foreign Trade Law (Ley de Comercio Exterior), provided that they are published in the Official Journal of the Federation (Diario Oficial de la Federación) and identified in terms of the tariff fraction and of the nomenclature that corresponds to them according to the Tariff of the Law of the General Tax of Import and Export (Tarifa de la Ley de los Impuesto General de Importación y Exportación).
In the case of other customs regimes --213-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 --196-Art. 2--, in accordance with the provisions of this article and 6th of this Law. --196-Art. 6-- --312-Regla 1.9.8-- --312-Regla 1.9.9-- --312-Regla 1.9.10-- --312-Regla 1.9.17-- --312-Regla 1.9.18-- --320-Regla 3.1.15-- --320-Regla 3.1.7-- --320-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) --196-Art. 2-- or to the consolidated notice --196-Art. 2--, in the case of consolidated customs declarations (pedimentos) --18-Art. 42--, accompany the information required in accordance with the international agreements signed by Mexico, including in electronic or digital message or document. --233-Art. 184-- --233-Art. 185--
In the case of export of merchandise that had been imported under the terms of article 86 of this Law --211-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 --211-Art. 89--, part, brand, model --233-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. --38-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. --317-Regla 2.4.11-- --320-Regla 3.1.12-- --320-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.