RULE 1.2.8: CONSULTATIONS ON CUSTOMS MATTERS AND THROUGH ORGANIZATIONS THAT GROUP TAXPAYERS
For the purposes of the provisions of article 34 of the Federal Fiscal Code (CFF) --615-Art. 34--, individuals and legal entities may make inquiries on customs matters, in real and specific situations, complying with the provisions of the procedure file 2 / LA (Customs Law) of Annex 1-A --356-Anexo 1A--.
The Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal) may resolve the inquiries made by business associations; the labor unions; the chambers of commerce and industry; agricultural, livestock, fishing or forestry groups; professional associations, as well as the organizations that group them; Civil associations that, in accordance with their statutes, have the same corporate purpose as business chambers and confederations in the terms of the Law on Income Tax (Ley del ISR), on real and specific situations in customs matters that affect the generality of their members or associates, provided that they submit their inquiry, in accordance with the procedure file 3 / LA (Customs Law) of Annex 1-A --356-Anexo 1A--.
The resolutions referred to in the preceding paragraph will be applicable to the members or associates of the aforementioned organizations, provided that the situations are identical to those that were analyzed.
Federal Fiscal Code (CFF) 34 --615-Art. 34--, Law on Income Tax (Ley del ISR) 7, RGCE 1.2.2. --305-Regla 1.2.2--, Annex 1-A --356-Anexo 1A--