ARTICLE 119: FISCAL DEPOSIT REGIME

The fiscal deposit regime (RGCE 2022: 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 (RLA: Art. 177) for this by the customs authorities (RGCE 2022: Regla 4.5.9) (RGCE 2022: Regla 1.3.3). The fiscal deposit regime is effectuated once the foreign trade taxes and, where appropriate, the compensatory fees are determined. (LA: Art. 56) (LA: Art. 83)

General storage warehouses that have the authorization referred to in the previous paragraph (RGCE 2022: Regla 4.5.1) (RGCE 2022: Regla 4.5.2) (RGCE 2022: Apendice 8), must comply with each premises in which we keep the merchandise in fiscal deposit, with the following requirements:

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 (RLA: Art. 177), until the corresponding requirements are met (RGCE 2022: Regla 1.1.11). In case of recidivism, the Service Tax Administration (Servicio de Administración Tributaria) will cancel the authorization referred to in this article. (RLA: Art. 177)

To allocate the merchandise to the fiscal deposit regime (RLA: Art. 239) (RGCE 2022: Regla 1.3.1) (RGCE 2022: Regla 3.1.1) it will be necessary to comply with customs clearance (RGCE 2022: Regla 4.5.4) with the regulations and non-tariff restrictions applicable to this regime, as well as accompanying the customs declaration (pedimento) (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 16) with the quota letter (RGCE 2022: Apendice 8) (RGCE 2022: Regla 1.9.14). 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 (LA: Art. 121), as appropriate, and it will record the data of the importer, exporter, customs agent or customs agency, which will promote the clearance. (RGCE 2022: 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) (RGCE 2022: Regla 1.9.14), informing the data of the importer, exporter, customs agent or customs agency, which will promote the clearance. (CFF: 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 (RGCE 2022: Regla 5.3.1) (RGCE 2022: 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 (RLA: Art. 184) that it has issued the quota letter, it will inform (RGCE 2022: Regla 4.5.7) to the Service Tax Administration (Servicio de Administración Tributaria) within the following twenty calendar days (RLA: Art. 181) to the issue of said letter, the leftovers (RGCE 2022: 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 (LA: Art. 177) (LA: Art. 144B) (CFF: Art. 103), shall inform (RGCE 2022: 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. (RGCE 2022: Regla 4.5.6) (LA: 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. (RGCE 2022: Regla 4.5.4)

In case of cancellation of the quota letter (RGCE 2022: Regla 4.5.4) (RGCE 2022: 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. (RGCE 2022: 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.