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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.33

    • ARTICLE 99: CALCULATION OF CONTRIBUTIONS UNDER THE ORIGIN REVIEW PROCEDURE

     

    Importers that carry out operations under the origin review procedure will calculate, during the month of January, the contributions and compensatory fees that in the terms of this article must pay for the imports made during the immediately preceding fiscal year, in accordance with the following:

  • The margin of error in the imports to which each importer will be entitled will be determined, dividing the total amount of the contributions and compensatory fees paid by the importer by means of spontaneous payment that is made after the clearance of the merchandise during the previous year, by the amount that results from adding to said contributions and compensatory fees the total that for these concepts was declared in the import customs declarations (pedimentos) made in the same period and that were not subject to customs recognition (LA: Art. 2), verification of merchandise in transport or home visits.

    •  

    < img src='https://bado.mx/docs/leyes/formulas/art99-for1.png' border='1' />

     

    Wherein:

     

    ME = Margin of error.

    CE = Total amount of contributions and compensatory fees paid by the importer spontaneously, in accordance with section V of Article 98 of this Law (LA: Art. 98), in the previous fiscal year.

    CDV = Total amount of contributions and compensatory fees declared by the importer in the customs declarations (pedimentos) that were not subject to customs recognition, verification of merchandise in transport or home visits, in the immediately preceding fiscal year.

     

  • The percentage of contributions and compensatory fees omitted will be determined, dividing the total amount of the contributions and compensatory fees omitted detected on the occasion of customs recognition, verification of merchandise in transport or home visits, made in the previous year, by the amount that is obtain from adding to these contributions and compensatory fees the total that for these concepts had been declared in the import customs declarations (pedimentos) that were subject to customs recognition, verification of merchandise in transport or home visits.

    •  

    < img src='https://bado.mx/docs/leyes/formulas/art99-for2.png' border='1' />

     

    Wherein:

     

    PCO = Percentage of contributions and compensatory fees omitted.

    CO = Total amount of contributions and compensatory fees omitted detected on the occasion of customs recognition, verification of merchandise in transport or home visits, in the immediately preceding fiscal year.

    CDR = Total amount of contributions and compensatory fees declared by the importer in the customs declarations (pedimentos) that were subject to customs recognition, verification of merchandise in transport or home visits, in the immediately preceding fiscal year.

     

    The amounts resulting from carrying out the operations referred to in the previous sections shall be expressed in percentages.

     

  • If the percentage obtained from the calculation of section II is greater than the margin of error obtained according to fraction I of this article, the excess percentage will be applied to the total of contributions and compensatory fees paid for the importation of merchandise effectuate in the immediate prior year that were not subject to customs recognition, verification of merchandise in transport or home visits, including contributions and compensatory fees paid spontaneously.

    •  

    The result will be the total contributions and compensatory fees that the companies referred to in article 98 of this Law must pay under the terms of this article (LA: Art. 98). In other words, if PCO> ME, then the total amount of contributions and compensatory fees payable by the importer will be equal to:

     

    < img src='https://bado.mx/docs/leyes/formulas/art99-for3.png' border='1' />

     

    The payment made in accordance with this section it will be considered effected by concept of the taxes and rights to foreign trade, added value, on special production and services, and on new cars, as well as compensatory fees, in the same proportion they represent the aforementioned contributions and compensatory fees with respect to the total amount of the quantities paid by the importer in question for each of them, in the year for which the calculation referred to in this article is made.

     

    The total amount of contributions and compensatory fees resulting in the terms of this section shall be paid no later than the 17th of February of the year following the year determined.

     

  • In the event that the percentage of contributions and compensatory fees omitted, is equal to or less than the margin of error, calculated respectively in the terms of the first two sections of this article, there will be no place for the payment of contributions or compensatory fees in the terms thereof, for the exercise in question.