ARTICLE 88: DETERMINATION AND PAYMENT OF CONTRIBUTIONS OF INTERNATIONAL PASSENGERS

The passengers (RGCE 2022: Regla 3.2.1) (RLA: Art. 99) may choose to determine and pay the contributions for the importation or exportation of different merchandise (RGCE 2022: Regla 1.3.1) of their luggage, (RGCE 2022: Regla 3.2.3) through the simplified procedure, case in which will apply the factors published by the Ministry (RGCE 2022: Regla 3.2.2), on the customs value of the merchandise or on the commercial value, as appropriate, using the official form (RGCE 2022: Anexo 1) approved by said dependency. This factor will be calculated considering the rate provided for in article 1 of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) (LIVA: Art. 1); that corresponding to the customs processing rights and the most of the fees of the rates of the laws of the general taxes of import or export, as appropriate, on the taxable bases of the mentioned contributions.

The option referred to in the preceding paragraph may not be exercised, in the case of merchandise that is subject to regulations and non-tariff restrictions, with the exception of those indicated by the Ministry through rules (RGCE 2022: Regla 3.2.2) or that by their importation or exportation are caused in addition to the aforementioned contributions, other than those that are different. The passenger will pay the corresponding contributions (RGCE 2022: Anexo 1) (RGCE 2022: Regla 3.2.2) before operating the automated selection mechanism. (LA: Art. 2)

People who carry out exports or imports of merchandise whose value does not exceed that referred to in section IX of article 160 of this Law (LA: Art. 160) (RGCE 2022: Regla 1.4.9), may choose to determine and pay contributions in the terms referred to in the first paragraph of this article, when said merchandise are not subject to regulations and non-tariff restrictions or when for their importation or exportation don´t caused in addition to the aforementioned contributions, other different ones, provided that they submit the customs declaration (pedimento) (LA: Art. 2) corresponding (RGCE 2022: Apendice 2). In the case referred to in this paragraph, it will not be necessary to classify the merchandise tariff.

Imports or exports of passengers referred to in article 50 of this Law (LA: Art. 50), they will not be deductible for the purposes of the Law on Income Tax (Ley del Impuesto sobre la Renta), when they enjoy the franchise referred to in article 61, section VI of this Law (LA: Art. 61) or when the simplified procedure referred to in the first paragraph of this article is chosen. Nor neither be deductible the imports and exports made by the courier companies (LA: Art. 172) (RGCE 2022: Regla 3.7.3) (RGCE 2022: Regla 3.7.4) in those customs declarations (pedimentos) that use the simplified procedure (RGCE 2022: Regla 3.1.15) established by the Ministry.