ARTICLE 119: FISCAL DEPOSIT REGIME
The fiscal deposit regime --375-Apendice 16-- consists of the storage of merchandise of foreign or national origin in general warehouses that can provide this service under the terms of the General Law of Organizations and Auxiliary Activities of Credit (Ley General de Organizaciones y Actividades Auxiliares del Crédito) and also are authorized --53-Art. 177-- for this by the customs authorities --332-Regla 4.5.9-- --306-Regla 1.3.3--. The fiscal deposit regime is effectuated once the foreign trade taxes and, where appropriate, the compensatory fees are determined. --203-Art. 56-- --211-Art. 83--
General storage warehouses that have the authorization referred to in the previous paragraph --332-Regla 4.5.1-- --332-Regla 4.5.2-- --388-Apendice 8--, must comply with each premises in which we keep the merchandise in fiscal deposit, with the following requirements:
They must allocate, within the warehouse, facilities that meet the specifications set forth by the Service Tax Administration (Servicio de Administración Tributaria) to keep the merchandise --332-Regla 4.5.8-- destined for the fiscal deposit regime, of the national or foreign merchandise found in that warehouse.
They must have computer equipment and data transmission that allows a link with the Service Tax Administration (Servicio de Administración Tributaria) --332-Regla 4.5.3--, as well as keep a permanent and simultaneous record of the operations of merchandise in fiscal deposit, in the moment in which they are received or withdrawn, which must be linked electronically with the aforementioned agency. For the purposes of this section, the Service Tax Administration (Servicio de Administración Tributaria) will establish the conditions that must be observed for the installation of the equipment, as well as to carry out the registration of the operations carried out --203-Art. 59-- and the connection of the means of computation of the general warehouse of deposit with said deconcentrated organ.
Failure to comply with the provisions of sections I and II of this article will lead to the Service Tax Administration (Servicio de Administración Tributaria), prior hearing, temporarily suspending the authorization to the premises in question --53-Art. 177--, until the corresponding requirements are met --303-Regla 1.1.10--. In case of recidivism, the Service Tax Administration (Servicio de Administración Tributaria) will cancel the authorization referred to in this article. --53-Art. 177--
To allocate the merchandise to the fiscal deposit regime --69-Art. 239-- --306-Regla 1.3.1-- --320-Regla 3.1.1-- it will be necessary to comply with customs clearance --332-Regla 4.5.4-- with the regulations and non-tariff restrictions applicable to this regime, as well as accompanying the customs declaration (pedimento) --379-Apendice 2-- --375-Apendice 16-- with the quota letter --388-Apendice 8-- --312-Regla 1.9.16--. Said letter shall be issued by the general warehouse of deposit or by the owner of the premises destined for international exhibitions referred to in section III of article 121 of this Law --220-Art. 121--, as appropriate, and it will record the data of the importer, exporter, customs agent or customs agency, which will promote the clearance. --355-Anexo 1--
It will be understood that the merchandise are under the custody, conservation and responsibility of the general warehouse of deposit in which they will be stored under the fiscal deposit regime, from the moment it issues the quota letter through which it accepts to store the merchandise. The letter of quota must be transmitted through its electronic system to the Service Tax Administration (Servicio de Administración Tributaria) --312-Regla 1.9.16--, informing the data of the importer, exporter, customs agent or customs agency, which will promote the clearance. --619-Art. 105--
The merchandise that are in fiscal deposit, provided that their nature or the taxable bases for customs purposes are not altered or modified, may be grounds for conservation, display, placement of commercial identification signs --339-Regla 5.3.1-- --339-Regla 5.3.2--, packaging, examination, demonstration and sampling. In the latter case, the contributions and compensatory fees corresponding to the samples will be paid.
The general warehouse deposit or the owner of the premises destined for international exhibitions --56-Art. 184-- that it has issued the quota letter, it will inform --332-Regla 4.5.7-- to the Service Tax Administration (Servicio de Administración Tributaria) within the following twenty calendar days --54-Art. 181-- to the issue of said letter, the leftovers --318-Regla 2.5.4-- or missing merchandise expressed in the customs declaration (pedimento) regarding those actually received at its facilities from the customs office. In case these merchandises do not arrive within the indicated period --233-Art. 177-- --228-Art. 144B-- --619-Art. 103--, shall inform --332-Regla 4.5.7-- no later than the day after it expires. Failure to provide such notice will be understood to have received the merchandise described in the respective customs declaration (pedimento) accordingly. --332-Regla 4.5.6-- --203-Art. 53--
Individuals or legal entities residing abroad may promote the fiscal deposit regime through a customs agent or customs agency, in accordance with the requirements for filling the customs declaration (pedimento) established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. --332-Regla 4.5.4--
In case of cancellation of the quota letter --332-Regla 4.5.4-- --332-Regla 4.5.7--, this must be done by the general warehouse of deposit or by the owner of the premises destined for international exhibitions that would have been issued, also must communicated to the customs authority within five days of its cancellation. --332-Regla 4.5.7--
From the date on which the national merchandise remains in fiscal deposit for export, it will be understood as definitively exported.