ARTICLE 83: MOMENT OF PAYMENT OF CONTRIBUTIONS
Contributions --610-Art. 2-- will be paid by importers and exporters when submitting the customs declaration (pedimento) for processing at authorized offices --309-Regla 1.6.22--, before the automated selection mechanism --196-Art. 2--. Said payments must be made in any of the means established by the Ministry through rules --309-Regla 1.6.2-- --372-Apendice 13--. In no case the payment exempts from the fulfillment of the obligations regarding regulations and non-tariff restrictions.
When the merchandise are deposited with customs, in fiscal or controlled premises --199-Art. 14--, the payment must be made when the customs declaration (pedimento) is submitted, at the latest within the month following its deposit or within the following two months in the case of customs of maritime traffic, otherwise surcharges will be caused under the terms of the Federal Fiscal Code (Código Fiscal de la Federación) --613-Art. 21--, from the following day the one in which the term indicated in this paragraph expires, taxes on foreign trade will be updated in the terms of article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación) --610-Art. 17A--, from the date referred to in article 56 of this Law and until they are paid.
In the case of imports --309-Regla 1.6.4-- or exports, payment may be made at a date earlier than that indicated by article 56 of this Law --203-Art. 56--, on the understanding if they are destined to a regime of fiscal deposit the amount of contributions and , if applicable, the compensatory quotas to be paid, may be determined by the previous terms. In this case, the fees, taxable bases, currency exchange rates, compensatory fees, other regulations and non-tariff restrictions, estimated prices and applicable prohibitions will be those that govern on the date of payment or determination, only when the merchandise are present to customs --388-Apendice 8-- and the automated selection mechanism is activate --196-Art. 2-- within three days after the payment is made. If imports and exports are made by railroad, the term will be twenty days.