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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 98: ORIGIN REVIEW PROCEDURE

     

    Companies may import merchandise through the origin review procedure (RGCE 2022: Regla 3.7.31). This procedure consists of the following: (RGCE 2022: Regla 7.5.1) (RGCE 2022: Regla 7.5.2) (RGCE 2022: Regla 7.5.3) (RGCE 2022: Regla 7.5.5) (RGCE 2022: Regla 7.3.3)

  • The importer verifies and assumes as certain, under their responsibility, the data on the merchandise provided by their supplier, necessary to prepare the corresponding customs declaration (pedimento) (LA: Art. 2) (RGCE 2022: Apendice 8), which must inform the customs agent to carry out the clearance. (RLA: Art. 148)

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  • The customs agent carrying out the clearance of the merchandise is released from any liability, including those arising from the omission of contributions and compensatory fees (LCE: Art. 28) or for non-compliance with the other regulations and non-tariff restrictions (RLA: Art. 147), when the data provided by the importer had been faithfully established in the customs declaration (pedimento) and kept the document available to customs authorities through which said data was disclosed.

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  • When, on the occasion of customs recognition, verification of merchandise in transport or home visits, the customs authorities determines omissions (RLA: Art. 143) in the payment of the contributions and compensatory fees that are caused by the importation of merchandise, the payment of the same and its accessories will be required. In this case, no other sanctions will be applicable that for those omissions that are provided in this Law or in the Federal Fiscal Code (Código Fiscal de la Federación), to which the importer or the customs agent may be subject to.

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  • The importer must also pay the compensatory fees and contributions that, where appropriate, are in their charge in accordance with the provisions of article 99 of this Law. (LA: Art. 99) (RGCE 2022: Regla 7.5.2)

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  • The importer may pay spontaneously (LA: Art. 101) (RLA: Art. 145) (RLA: Art. 146) the contributions and compensatory fees that have failed to pay derived from the importation of imported merchandise under the procedure provided for in this article. Such updated contributions will cause surcharges at the applicable rate in the case of extension of tax credits of the month in question, provided that such payment is made within thirty calendar days following that in which the corresponding importation had been made. If the payment is made after said period, the surcharges on the updated contributions will be caused at the corresponding rate in accordance with article 21 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 21). In both cases the contributions will be updated for the period between the penultimate month prior to that in which the contribution was omitted and the month immediately preceding that in which the payment is made.

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  • The importer must register to the Service Tax Administration (Servicio de Administración Tributaria) the customs agents (RGCE 2022: Regla 1.2.6) and designated carriers that will operate under this regime.

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    Compensatory fees will cause surcharges at the rates provided in the two cases of the preceding paragraph, as appropriate.