RULE 1.2.6: REGISTRATION AND REVOCATION OF THE ORDER CONFERRED BY THE CUSTOMS AGENT

For the purposes of the provisions of article 59, section III (LA: Art. 59) of the Law, taxpayers who are registered and active in the Register of Importers and who have the valid e.signature, must electronically register or revoke the document by which the order is conferred on to the customs agents to act as their consignees or mandataries and can carry out their operations, using the electronic format called "Order conferred to the customs agent to carry out foreign trade operations or its revocation" of Annex 1 (RGCE 2020: Anexo 1), which is available on the Service Tax Administration (Servicio de Administración Tributaria) Portal, with the use of their e. signature or password, in order to be registered or revoked in the terms of the provisions of said article.

The maximum number of customs patents that individuals may have authorized will be 10 and in the case of legal entities it will be 30. Prior to the registration of each order conferred, the taxpayer must consult in the aforementioned Portal, the number of authorized customs patents in advance, in order not to exceed the maximum number allowed.

The dependencies of the Federal Executive, the Legislative and Judicial Powers and the entities that make up the Parastatal Public Administration of the Federation, federative entities, municipalities and territorial demarcations of Mexico City will not be subject to the provisions of the previous paragraph; autonomous public bodies, those that have the Registry in the Business Certification Scheme, modality of Authorized Economic Operator, referred to in rule 7.1.4. (RGCE 2020: Regla 7.1.4), and those that use the origin review procedure, in accordance with the provisions of Article 98 of the Law (LA: Art. 98).

For the purposes of this rule, customs agents must accept or reject the order conferred by the importer in the Service Tax Administration (Servicio de Administración Tributaria) Portal, using the electronic format called "Order conferred to the customs agent to carry out foreign trade operations or its revocation" of Annex 1 (RGCE 2020: Anexo 1), with the use of their e.signature or password. As long as the acceptance of said order is not carried out, the customs agent will not be able to carry out operations in the Automated Integral Customs System (Sistema Automatizado Aduanero Integral).

Taxpayers who need to revoke a conferred order, must carry out its reduction in the option "Updating Conferred Orders" of said Portal.

The acceptance or rejection of the orders conferred and their revocations by the authority, as well as the acceptance or rejection of the same by the customs agent, will be announced by entering the Service Tax Administration (Servicio de Administración Tributaria) Portal, with the use of their e.signature or password.

Customs agents who need to cancel an order conferred in accordance with this rule, must inform the General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente) by means of a Tax Mailbox or free writing.

It will be the responsibility of the customs agent to inform the taxpayer that had conferred the commission of the aforementioned procedure.

As long as the modification is not made in the systems, it will be understood that the foreign trade operations were carried out by the customs agent or its mandataries.

In the case of people who are not registered in the Register of Importers and carry out imports in accordance with rules 1.3.1. (RGCE 2020: Regla 1.3.1), 1.3.5. (RGCE 2020: Regla 1.3.5) and 1.3.6. (RGCE 2020: Regla 1.3.6), for the purposes of the provisions of article 59, section III, second paragraph of the Law (LA: Art. 59), they must deliver to the customs agent the document that proves the order conferred to carry out their operations, without it being necessary to deliver said document to the General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente) in the terms of this rule.

Law 59-III (LA: Art. 59), 98 (LA: Art. 98), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), 1.3.1. (RGCE 2020: Regla 1.3.1), 1.3.5. (RGCE 2020: Regla 1.3.5), 1.3.6. (RGCE 2020: Regla 1.3.6), 7.1.4. (RGCE 2020: Regla 7.1.4), Annex 1 (RGCE 2020: Anexo 1)