TRANSITORY SEVENTH

For the purposes of article 61, section XVII and last paragraph (LA: Art. 61) of the Law, the Federation, the federative entities, the Municipalities, the territorial demarcations of Mexico City, including its deconcentrated or decentralized bodies; international organizations of which Mexico is a full member, provided that the purposes for which said organizations were created correspond to the activities for which authorization can be obtained to receive donations deductible from Income Taxes (Impuestos Sobre la Renta) or other legal entities with authorized non-profit purposes to receive deductible donations under the terms of the Law on Income Tax (Ley del Impuesto sobre la Renta), who wish to receive as a donation merchandise that is abroad, without paying foreign trade taxes and without using the services of a customs agent or customs agency, until September 30, 2020, may request authorization from the Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal), through the format called "Authorization for the importation of merchandise donated to the federal tax authorities in accordance with article 61, section XVII (LA: Art. 61) of the Customs Law (Ley Aduanera) and its Annex 1" of Annex 1 (RGCE 2020: Anexo 1), which can be downloaded on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

The following are considered own merchandise for the attention of basic subsistence requirements in the matter of food, clothing and health, as well as for the attention of housing, education and civil protection requirements of people, sectors or regions of scarce resources:

I. Bottled water (the expiration date must be greater than 3 months, considering the date of entry into the country).

II. Ambulances and mobile clinics to provide medical services or with radiological equipment.

III. New, used, rebuilt glasses or frames.

IV. Articles for personal hygiene.

V. Articles for cleaning the home.

VI. New footwear.

VII. School transportation.

VIII. Firetrucks.

IX. Canned food (the expiration date must be greater than 3 months, considering the date of entry into the country).

X. Electronics and household appliances.

XI. New computer equipment and its peripherals for public educational institutions and used computer equipment and its peripherals for basic and upper secondary public education institutions.

XII. Equipment and medical supplies.

XIII. Office and school equipment.

XIV. Extinguishers.

XV. Musical instruments for basic and upper secondary public education institutions.

XVI. Toys.

XVII. Books.

XVIII. Medicines.

XIX. Various prostheses.

XX. New clothes.

XXI. Wheelchairs and orthopedic material.

XXII. Machinery, material and equipment for civil protection.

Likewise, all merchandise that, by its nature, is suitable for meeting the basic subsistence requirements referred to in the Law itself may be accepted as a donation.

The Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal) will determine the tariff fraction that corresponds to the description of the merchandise object of donation provided in the format called "Authorization for the importation of merchandise donated to the federal tax authorities in accordance with article 61, section XVII (LA: Art. 61) of the Customs Law (Ley Aduanera) and its Annex 1" and, if applicable, it will request the competent agencies to rule on compliance with non-tariff regulations and restrictions.

The subjects mentioned in the first paragraph, in order to suit their interests, may carry out by their means, the necessary steps and procedures to obtain compliance with the non-tariff regulations and restrictions.

The Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal) will only authorize the donation of those merchandise for which the competent agencies have:

I. Awarded compliance with non-tariff regulations and restrictions or, where appropriate,

II. The donee complies with customs clearance with non-tariff regulations and restrictions.

The tariff classification of the merchandise declared in the format or the one made by the authority will not constitute a final resolution.

In addition, the following must be complied with:

I. The merchandise must not be subject to the payment of compensatory fees.

II. The corporate purpose of the donee authorized by the Service Tax Administration (Servicio de Administración Tributaria) must be consistent with the basic requirement for which the donation is made.

III. The authorization to receive deductible donations in terms of the Law on Income Tax (Ley del Impuesto sobre la Renta) must be in force.

IV. All the documentation required for the processing of the "Authorization for the importation of merchandise donated to the federal tax authorities in accordance with article 61, section XVII (LA: Art. 61) of the Customs Law (Ley Aduanera) and its Annex 1" of Annex 1 (RGCE 2020: Anexo 1), must be in Spanish.

V. That the donor certify is a resident abroad.

VI. Be up to date in complying with their tax obligations.

In the event that the authority observes the omission of any of the data, information or documentation indicated in this transitory document and in the format called "Authorization for the importation of merchandise donated to the federal tax authorities in accordance with article 61, section XVII (LA: Art. 61) of the Customs Law (Ley Aduanera) and its Annex 1" of Annex 1 (RGCE 2020: Anexo 1) or if derived from the nature of the procedure, the authority needs any other documentation that allows full identification of the merchandise (photographs, labels , manuals, informative catalogs, etc.), the applicant will be required in terms of article 18, penultimate paragraph (CFF: Art. 18) of the Federal Fiscal Code (Código Fiscal de la Federación).

In case the omission reason for the requirement is not corrected within 10 days, the request will be considered as not presented.

The authorization will be granted within a period of no more than 3 months, counted from the date on which the duly completed request has been submitted along with the corresponding documentation, as long as there is no requirement where additional information and documentation is requested.

After said period has elapsed without the corresponding authorization being notified, it will be understood that the resolution is negative in the terms of article 37 (CFF: Art. 37) of the Federal Fiscal Code (Código Fiscal de la Federación).

Once the authorization referred to in this transitory has been obtained, those authorized must comply with the following:

I. Notify the customs of entry by email, the date of crossing of the authorized merchandise, at least 5 days in advance.

II. Present the following to the customs where the authorized merchandise will be dispatched:

a) The resolution of authorization of importation of merchandise donated to the federal tax authorities in accordance with article 61, section XVII (LA: Art. 61) of the Law, issued by the Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal),

b) The format of the "Authorization for the importation of merchandise donated to the federal tax authorities in accordance with article 61, section XVII (LA: Art. 61) of the Customs Law (Ley Aduanera) and its Annex 1" of Annex 1 (RGCE 2020: Anexo 1), and

c) The documentation that proves compliance with the corresponding non-tariff regulations and restrictions.

The authorized parties may give the merchandise received as a donation to a third party, provided that they are the subjects referred to in the first paragraph of this transitory present. For this purpose, non-profit legal entities authorized to receive deductible donations under the terms of the Law on Income Tax (Ley del Impuesto sobre la Renta), must have an valid authorization to apply the donations they receive from other authorized donees in accordance with article 82, sixth paragraph of the same Law on Income Tax (Ley del Impuesto sobre la Renta).