ARTICLE 78B: CONSULTATION TO DETERMINE THE CUSTOMS VALUE

Importers may consult the customs authorities about the valuation method (LA: Art. 71) or the elements to determine the customs value of the merchandise.

The consultation must be submitted before the importation of the merchandise, comply with the requirements established in the Federal Fiscal Code (Código Fiscal de la Federación) and contain all the information and documentation that allows the customs authority to issue the resolution.

When the aforementioned requirements are not fulfilled or the presentation of additional information or documentation is required, the authority may require the promoter to comply with the omitted requirement or submit additional information or documentation within 30 days. In case of not fulfilling the requirement in the indicated term, the promotion will be considered as not presented.

Resolutions must be issued within a period not exceeding four months; After this period has elapsed without notification of the resolution, the interested party may consider that the authority resolved negatively and bring the means of defense (LA: Art. 203) at any time after said period, as long as the resolution is not issued, or wait for it to be issued. If the promoter is required to meet the omitted requirements or provide the necessary elements to resolve, the term will begin to run since the requirement has been fulfilled.

The resolution issued will be applicable to imports made after its notification, during the fiscal year in question, as long as the grounds of fact and law on which it was based do not change, are not revoked or modified. and provided that the person to whom it has been issued has not falsely stated or omitted facts or circumstances on which the resolution was based.

Notwithstanding the provisions of the preceding paragraph, the method or elements determined in the resolution may be applied to imports made prior to notification, during the fiscal year in which the resolution was issued, under the terms and conditions set forth in the same, provided that no verification faculties have been initiated in relation to said operations.