RULE 1.2.2: PRESENTATION OF PROMOTIONS, REQUESTS OR NOTICES WITHOUT FORMAT (ANNEX 1-A)

The promotions, requests or notices referred to in this resolution, which are submitted by free writing, before the customs authority, must contain the requirements established in articles 18 (CFF: Art. 18) and 18-A (CFF: Art. 18A) of the Federal Fiscal Code (Código Fiscal de la Federación), as appropriate and observe the provisions of article 19 (CFF: Art. 19) of the aforementioned ordinance, attaching the original documentation, unless otherwise provided.

Promotions, requests or notices listed in Annex 1-A (RGCE 2020: Anexo 1A) "Foreign Trade Procedures", which are submitted by free writing to the customs authority, must comply with the provisions of the procedure form attached the corresponding original documentation, unless otherwise provided.

When the procedure is carried out through the Digital Window, it must be carried out in accordance with the provisions of article 6 (LA: Art. 6) of the Law. The validity of digital stamps will be subject to the validity of the e.signature of the legal entities in question.

For the purposes of the provisions of this rule, the authority will issue a response to the request for the corresponding procedure, within the following 3 months, from the date on which all the requirements demanded in the applicable legal provisions have been fulfilled and, where appropriate, of those who, due to their omission, have been required by the customs authorities, that is, the file is duly integrated, in accordance with the provisions of article 37 (CFF: Art. 37) of the Federal Fiscal Code (Código Fiscal de la Federación), except in those procedures in which a different response period is provided, which in no case will exceed the aforementioned period. After said period has elapsed without the corresponding authorization being notified, it will be understood that the resolution is negative in the terms of the aforementioned ordinance.

In the event that the interested party fails to comply with any requirement, documentation or information necessary for the origin of the procedure, the authority will issue the corresponding requirement, so that the interested party remedies the omission within a period of 10 days, counted from that the notification takes effect; In the event that the interested party does not comply with the requirement generated by the customs authorities or it is fulfilled outside the corresponding period, the promotion or request will be considered not presented, in terms of the provisions of articles 18 (CFF: Art. 18) and 18-A (CFF: Art. 18A) of the Federal Fiscal Code (Código Fiscal de la Federación).

The procedures that are carried out through the use of the e.signature or the digital stamp, will be understood to have been carried out with the autograph signature of the applicant, producing the same effects that the laws grant to the documents signed autographically and having the same probative value, in accordance with the provisions of articles 6 (LA: Art. 6) of the Law and 17-D, third paragraph (CFF: Art. 17D) of the Federal Fiscal Code (Código Fiscal de la Federación).

In the aforementioned cases, the authorities may require the original or certified copy of the corresponding document to verify the information and documentation provided by comparing it or even adding it to the file in question.

Regardless of the facilities granted for customs clearance of the merchandise, in order to verify proper compliance with tax or customs obligations, or both, the competent authorities, at any time, may require the taxpayer, those responsible for solidarity and third parties with them related, so that they display at their address, establishment or in the offices of the authorities themselves for collation, the originals of the documentation referred to in the applicable legal provisions.

The Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), Central Administration of Customs Research (Administración Central de Investigación Aduanera), Central Administration of Customs Operation (Administración Central de Operación Aduanera) and General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente) procedures referred to in Annex 1-A (RGCE 2020: Anexo 1A), will be presented on the Service Tax Administration (Servicio de Administración Tributaria) Portal, accessing the Digital Window, to the extent that they are gradually enabled in said medium, which will be announced on the aforementioned Portal; meanwhile, said procedures may be submitted under the terms established in the first paragraph of this rule, complying with the provisions applicable to the procedure.

Law 6 (LA: Art. 6), Federal Fiscal Code (CFF) 17-D (CFF: Art. 17D), 18 (CFF: Art. 18), 18-A (CFF: Art. 18A), 19 (CFF: Art. 19), 37 (CFF: Art. 37), General Rules of Foreign Trade (RGCE) Annex 1-A (RGCE 2020: Anexo 1A)