ARTICLE 145: DESTINATION OF FOREIGN TRADE MERCHANDISE THAT PASS TO THE PROPERTY OF FEDERAL TAX AUTHORITIES
The Service Tax Administration (Servicio de Administración Tributaria) will have an Advisory Council (Consejo Asesor) --66-Art. 207-- who will issue its position regarding the determination of the policies, procedures and criteria regarding the destination of merchandise from foreign trade that becomes the property of the federal tax authorities --200-Art. 32-- --228-Art. 157-- --233-Art. 183A--, those that may be available, that are not transferable to the Property Administration and Disposal Service (Servicio de Administración y Enajenación de Bienes), in terms of the Federal Law for the Administration and Disposal of Public Sector Assets (Ley Federal para la Administración y Enajenación de Bienes del Sector Público).
The Advisory Council (Consejo Asesor) will have functions --66-Art. 209-- only for advice and opinion; will be integrated --66-Art. 207-- at least for a representative of each of the central administrative units of the Service Tax Administration (Servicio de Administración Tributaria) with faculties linked to the precautionary embargo and destination of merchandise, and will be represented by a philanthropic institutions and of the private sector, interested in production and marketing of merchandise identical or similar to those. The integration, operation and functioning of the Advisory Board (Consejo Asesor) shall be in accordance with the provisions of the Regulations. --66-Art. 210--
The customs authority when pointing out the destination of the non-transferable foreign trade merchandise --315-Regla 2.2.9--, shall observe the following:
Its action must preserve national security, public health and the environment.
To proceed with the allocation or donation of the merchandise, must have an dictum issued by a competent authority, which states that they are suitable for human or animal use or consumption, medicinal, surgical, agricultural or livestock use.
In the event that the merchandise is ruled as unfit, according to the previous section, or its state of decomposition that prevents its use or exploitation is manifest, its destruction will proceed.
The Service Tax Administration (Servicio de Administración Tributaria) may assign the merchandise referred to in this article for its use, or for other agencies and parastatal entities of the Federal Public Administration (Administración Pública Federal), its productive companies of the State, federative entities, municipalities and territorial demarcations of Mexico City , as well as to the legislative and judicial powers. In this case, the prior opinion of the Board will not be required. The Service Tax Administration (Servicio de Administración Tributaria) must send a monthly report of the assignments to the Board --66-Art. 209-- --66-Art. 211-- and to the Chamber of Deputies of the Honorable Congress of the Union (Cámara de Diputados del Honorable Congreso de la Unión) and in a period of recess to the Permanent Commission (Comisión Permanente). They also donate them to legal entities for non-profit purposes authorized to receive deductible donations under the terms of the Income Tax Law (Ley del Impuesto sobre la Renta), with the prior opinion of the Board established in this article.
For the purposes of the preceding paragraph, such legal entities with authorized non-profit purposes that receive donations of merchandise, may charge recovery fees for the supply or distribution thereof, under the terms established by the Income Tax Law (Ley del Impuesto sobre la Renta) and its Regulations .
In the case of merchandise that has become the property of the federal tax authorities as a result of surpluses detected at maquiladoras or companies with export programs authorized by the Secretary of Economy (Secretaría de Economía) --228-Art. 151-- --233-Art. 183A--, the customs authority may immediately transfer it to the Administration and Disposal of Goods Service (Servicio de Administración y Enajenación de Bienes), who may dispose of these merchandise to the company subject to the embargo --228-Art. 153--, provided they are included in its authorized program.