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| titulo | ARTICLE 48: PROCEDURE TO RESOLVE THE TARIFF QUERY |
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| contenido | ARTICLE 48: PROCEDURE TO RESOLVE THE TARIFF QUERY To resolve queries submitted by importers, exporters, customs agents, customs agencies, confederations, industry chambers or associations, regarding the correct tariff classification or the commercial identification number referred to in article 47 of the Law --201-Art. 47--, the customs authorities may request, when they so require, the opinion of the Tariff Classification Council, which shall be composed of customs authority and experts proposed by the confederations, industry chambers or associations and academic institutions. The Service Tax Administration (Servicio de Administración Tributaria) will establish through rules the conformation and operating rules of said Council. The technical dictums issued by the Council and with respect to which the Service Tax Administration (Servicio de Administración Tributaria) relies to issue its resolutions, must be published as criteria for tariff classification and, where appropriate, the commercial identification number within 30 days after that in which the authority has issued the resolution. The customs authorities may jointly resolve the queries made when the tariff description and, where appropriate, the commercial identification number, of the merchandise are the same. In these cases, a single resolution will be issued, which will be notified to the interested parties. Resolutions on tariff classification and determination of the commercial identification number issued by the customs authorities, individually or directed at groups, will take effect in relation to foreign trade operations carried out from the day following that in which it is notified the resolution in question, except as provided in the third paragraph of article 47 of the Law --201-Art. 47--. Resolutions must be issued within a period not to exceed three months, counted from the day following that in which the file is duly integrated. It is understood that the file is duly integrated when the authority has the information and documentation that allows the full identification of the merchandise, and all the procedures have been carried out, such as the issuance of the corresponding dictums from the competent authority, for the issuance of the resolution. The Service Tax Administration (Servicio de Administración Tributaria) will announce the criteria for tariff classification and the commercial identification number and they will be published in the Official Journal of the Federation (Diario Oficial de la Federación). When the customs authorities modify the criteria for tariff classification and the commercial identification number, these modifications will not understand the effects produced prior to the new resolution. |
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