RULE 1.2.4: DOCUMENT RECEPTION SCHEDULE

For the purposes of article 7 of the Federal Fiscal Code (Código Fiscal de la Federación) Regulations, the declarations, promotions, formats, requests, or notices referred to in rules 1.2.1. (RGCE 2020: Regla 1.2.1) and 1.2.2. (RGCE 2020: Regla 1.2.2) must be presented to the customs authorities, in accordance with the following:

I. In the official notice of the administrative units of the Service Tax Administration (Servicio de Administración Tributaria), other than the General Customs Administration (Administración General de Aduanas), from 8:00 a.m. to 2:30 p.m., except for those procedures in which a specific time is expressly indicated.

II. In the case of the central administrative units of the General Customs Administration (Administración General de Aduanas), the reception hours are from 9:00 a.m. to 6:00 p.m. from Monday to Thursday and from 9:00 a.m. to 3:00 p.m. on Friday.

III. When its presentation is through the Digital Window, in accordance with article 9-E of the Law (LA: Art. 9E), the hours of receipt of the documents will be from 7:00 a.m. to 6:00 p.m., so that the procedures or movements that are carried out after 6:00 p.m. or on non-working days will be considered carried out on the following business day. For the purposes of the schedule, central time zone of the country will be taken into account.

For the purposes of the Digital Window, all days of the year will be considered working, except for Saturdays and Sundays, as well as those that the legal provisions and the Secretarial Agreements of the Dependencies indicate as non-working.

Law 2-II (LA: Art. 2), 9-E (LA: Art. 9E), Federal Fiscal Code (Código Fiscal de la Federación) 12 (CFF: Art. 12), 13 (CFF: Art. 13), Federal Fiscal Code (Código Fiscal de la Federación) Regulation 7, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), 2.1.1. (RGCE 2020: Regla 2.1.1), Annex 4 (RGCE 2020: Anexo 4)