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contenido	ARTICLE 100: REQUIREMENTS TO IMPORT UNDER THE ORIGIN REVIEW PROCEDURE To carry out the importation of merchandise through the origin review procedure referred to in article 98 of this Law --215-Art. 98--, importers must request their registration in the register of the dispatch of merchandise of the companies --47-Art. 144-- --351-Regla 7.5.1-- --351-Regla 7.5.2-- --351-Regla 7.5.3-- --351-Regla 7.5.4-- --351-Regla 7.5.5-- --508-Art. 40-- --355-Anexo 1--, which will be in charge of the Service Tax Administration (Servicio de Administración Tributaria), provided they meet the following requirements: Repealed. That they are companies that in the calendar year prior to that in which they request their registration in the aforementioned registry, would have had income or imports in amounts higher than those indicated in the Regulation --47-Art. 144--; this amount may vary depending on the type of activity carried out by companies or depending on the type of merchandise that is imported. The others established by the Regulation. The registration in the register of the dispatch of merchandise of the companies must be renewed annually by the importers, by presenting a notice --355-Anexo 1-- within 30 days prior to the expiration of the validity of their registration, as always proven that they continue to meet the requirements outlined in this article. Maquiladoras or companies with export programs authorized by the Secretary of Economy (Secretaría de Economía) --47-Art. 145-- --47-Art. 146-- --47-Art. 147--, may request their registration in the register of the dispatch of merchandise of the companies, without it being necessary to comply with the above requirements. The customs authorities may suspend for up to six months the registration in the register referred to in this article, when on the occasion of the exercise of their faculties of verification, detect any maneuver tending to avoid compliance with tax obligations. In no case will the renewal of the registration or the authorization of a new registration proceed, when the importer has been previously suspended from the company registry for origin review procedure of the merchandise on three occasions. Companies that provide courier services --231-Art. 172-- may not request registration in the register referred to in this article.
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ARTICLE 100: REQUIREMENTS TO IMPORT UNDER THE ORIGIN REVIEW PROCEDURE

To carry out the importation of merchandise through the origin review procedure referred to in article 98 of this Law --215-Art. 98--, importers must request their registration in the register of the dispatch of merchandise of the companies --47-Art. 144-- --351-Regla 7.5.1-- --351-Regla 7.5.2-- --351-Regla 7.5.3-- --351-Regla 7.5.4-- --351-Regla 7.5.5-- --508-Art. 40-- --355-Anexo 1--, which will be in charge of the Service Tax Administration (Servicio de Administración Tributaria), provided they meet the following requirements:

Repealed.

That they are companies that in the calendar year prior to that in which they request their registration in the aforementioned registry, would have had income or imports in amounts higher than those indicated in the Regulation --47-Art. 144--; this amount may vary depending on the type of activity carried out by companies or depending on the type of merchandise that is imported.

The others established by the Regulation.

The registration in the register of the dispatch of merchandise of the companies must be renewed annually by the importers, by presenting a notice --355-Anexo 1-- within 30 days prior to the expiration of the validity of their registration, as always proven that they continue to meet the requirements outlined in this article.

Maquiladoras or companies with export programs authorized by the Secretary of Economy (Secretaría de Economía) --47-Art. 145-- --47-Art. 146-- --47-Art. 147--, may request their registration in the register of the dispatch of merchandise of the companies, without it being necessary to comply with the above requirements.

The customs authorities may suspend for up to six months the registration in the register referred to in this article, when on the occasion of the exercise of their faculties of verification, detect any maneuver tending to avoid compliance with tax obligations.

In no case will the renewal of the registration or the authorization of a new registration proceed, when the importer has been previously suspended from the company registry for origin review procedure of the merchandise on three occasions.

Companies that provide courier services --231-Art. 172-- may not request registration in the register referred to in this article.

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