RULE 1.3.3: CAUSES OF SUSPENSION IN THE PADRONES
For the purposes of articles 59, section IV --203-Art. 59--, 144, section XXXVI of the Law --228-Art. 144--, 84 --33-Art. 84-- and 87 last paragraph --34-Art. 87-- of the Regulation, the suspension will proceed in the Register of Importers and, where appropriate, in the Register of Importers of Specific Sectors or in the Register of Sectorial Exporters, those who introduce or extract merchandise from national territory that are in any of the following assumptions:
I. They do not have a valid e.signature.
II. The means of contact for the Tax Mailbox are not registered or updated, in terms of Article 17-K, penultimate paragraph of the Federal Fiscal Code (Código Fiscal de la Federación) --611-Art. 17K--.
III. They have not filed federal tax returns or complied with any other tax obligation.
IV. Failure to carry out foreign trade operations in a period that exceeds 12 months.
V. Present a notice of suspension of activities in the Federal Taxpayer Registration (Registro Federal de Contribuyentes).
VI. Present notice of cancellation in the Federal Taxpayer Registration (Registro Federal de Contribuyentes).
VII. They do not present the notice of opening and closing of the establishments in which they store merchandise of foreign trade or of those that they use in the performance of their activities.
VIII. Conduct the change of fiscal address or make the change after the initiation the faculties of verification, without submitting the corresponding notices to the Deconcentrated Administration of Taxpayer Services (Administración Desconcentrada de Servicios al Contribuyente), in accordance with the terms established in article 27, Section D, section II of the Federal Fiscal Code (Código Fiscal de la Federación) --613-Art. 27--.
IX. They are not located in their fiscal address or did not meet the characteristics of article 10 of the Federal Fiscal Code (Código Fiscal de la Federación) --610-Art. 10--, or the taxpayer's fiscal address or one of the places indicated in article 29, section VIII of the Federal Fiscal Code (Código Fiscal de la Federación) Regulation --613-Art. 29--, are in the assumption of nonexistent.
X. The name, denomination or company name or address of the supplier abroad or fiscal address of the importer, indicated in the customs declaration (pedimento), in the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document presented and transmitted, in accordance with articles 36-A --201-Art. 36A--, 37-A --201-Art. 37A-- and 59-A --203-Art. 59A-- of the Law, whether they are false or non-existent or when at the address indicated in said documents, the provider cannot be located abroad; recipient or buyer, abroad.
XI. Present false documentation.
XII. They do not have the documentation that protects foreign trade operations, as provided in the applicable legal provisions.
XIII. Alter the records or documents that protect their foreign trade operations.
XIV. They do not keep the accounting, records, inventories or means of control, to which they are obliged according to the fiscal and customs provisions; or they hide, alter or destroy them in whole or in part.
XV. Companies that have the Registry in the Business Certification Scheme, in the modality of the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), in accordance with rules 7.1.2. --347-Regla 7.1.2--, and 7.1.3. --347-Regla 7.1.3--, as well as taxpayers who guarantee the tax interest, by means of a bond or letter of credit, in accordance with rule 7.4.1. --350-Regla 7.4.1--, which did not transmit, in accordance with Annex 31 --398-Anexo 31--, through the "Service Tax Administration (Servicio de Administración Tributaria) Procedures Portal", their existing inventory or initial inventory with status of "valid" in accordance with rules 7.2.1., second paragraph, section IV, second and third paragraphs --348-Regla 7.2.1-- or 7.4.3., section II, second paragraph --350-Regla 7.4.3--.
XVI. Did not declare in the customs declaration (pedimento) the brand of imported products or the information referred to in rule 3.1.20 --320-Regla 3.1.20--.
XVII. They are registered in the Register of Importers or in the Register of Importers of Specific Sectors, and allow another who is suspended, to continue carrying out their foreign trade operations; have as legal representative, partner or shareholder a member of a company or individual who has been suspended for any of the causes established in this rule and has not distorted it.
For the purposes of this section, exceptions are made to those who have been suspended in accordance with sections IV, V and VI, provided that they are the only grounds for suspension.
XVIII. Have firm tax credits or tax credits determined by tax or customs authorities that are not paid or guaranteed in any of the ways allowed by the Federal Fiscal Code (Código Fiscal de la Federación), for infractions other than those indicated in section XIX of this rule, and in each case are for more than $100,000.00 (one hundred thousand pesos 00/100 m.n.).
XIX. A firm or enforceable tax credit payable by the taxpayer is determined by resolution for the commission of any of the infractions provided for in articles 176 --233-Art. 176--, 177 --233-Art. 177--, 179 --233-Art. 179-- and 182, section II --233-Art. 182-- of the Law, omitting the payment of contributions and compensatory fees for more than $100,000.00 (one hundred thousand pesos 00/100 mn) and said omission represents more than 10% of the total of those that had to be paid and the credit is not guaranteed.
XX. They are determined by resolution that the declared value in the import customs declaration (pedimento) is lower by 50% or more, than the average price of those identical or similar merchandise imported within the period of 90 days before or after the date of the operation.
XXI. Are subject to criminal proceedings for the alleged commission of any crime in tax matters, industrial property and copyright.
XXII. The amount of their income or the value of the acts or activities declared in the period reviewed by the authority, is less than 30% of the value of the imports made during the same period.
XXIII. Failure to comply with any of the provisions established in the Decree of Used Vehicle, in accordance with the provisions of Article 9 of the aforementioned Decree.
XXIV. Customs authorities are aware of the detection by the competent authorities of merchandise that violate industrial property or copyright protected by the Federal Law of Protection for Industrial Property (Ley Federal de Protección a la Propiedad Industrial) and the Federal Copyright Law (Ley Federal del Derecho de Autor).
XXV. In the case of definitive export or return of merchandise abroad, it is detected that the merchandise declared in the customs documentation did not leave the country or it is determined that the return of at least 90% was not carried out.
XXVI. Introduce to the fiscal deposit regime in an authorized general warehouses of deposit in accordance with article 119 of the Law --220-Art. 119--, any of the merchandise referred to in rule 4.5.9 --332-Regla 4.5.9--.
XXVII. Initiate any internal or international transit operation and did not close the operation at the corresponding customs of destination, within the established deadlines, without duly justified reasons for not doing so.
XXVIII. They oppose the exercise of the faculties of verification of the customs authorities.
XXIX. When being subject to the exercise of the faculties of verification contemplated in article 42 --615-Art. 42-- of the Federal Fiscal Code (Código Fiscal de la Federación), did not comply with the requirements of the tax or customs authorities to present the documentation and information that proves compliance with their obligations, or does so incompletely.
In the case of requirements other than those indicated in the previous paragraph, the suspension will proceed when the same requirement is breached on more than one occasion.
XXX. On the occasion of the laboratory dictum or the exercise of the faculties of verification, the customs authority determines a different tariff classification to the one that the customs agent, customs representative, customs agency, importer or exporter has declared in the customs declaration (pedimento), when the inaccurate tariff classification implies non-compliance with any non-tariff regulation and restriction in matters of national security or public health, or the omission of the payment of compensatory fees, provided that the tariff fraction determined by the authority is subject to compensatory fees, when it originates in the country of origin declared in the customs declaration (pedimento), or the tariff fraction determined by the customs authority is one of those indicated in Annex A of the Resolution issuing the official formats of the notices and reports that must be submitted by those who carry out vulnerable activities, published in the Official Journal of the Federation (Diario Oficial de la Federación) on August 30, 2013 and the merchandise is within the limits of article 17, section XIV, of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin (Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita).
XXXI. On the occasion of customs recognition or the exercise of faculties of verification, the customs authority detects merchandise that physically bear some mark of origin which corresponds to a country that exports merchandise under conditions of unfair international trade practices, are subject to the payment of compensatory fee or a transition measure, and the origin declared in the customs declaration (pedimento) is different.
XXXII. On the occasion of customs recognition or verification of merchandise in transport, the customs authority detects the introduction into national territory of weapons or any narcotic of those indicated in article 193 of the Federal Penal Code (Código Penal Federal), without the documentation that proves compliance with the corresponding non-tariff regulations or restrictions, or it is a prohibited merchandise.
XXXIII. On the occasion of customs recognition or verification of merchandise in transport, the customs authority detects the taxpayer amounts in cash, in national or foreign checks, payment orders or any other document receivable or a combination of them, greater than the equivalent in the currency or coins in question to 30,000 (thirty thousand dollars) and has failed to declare them to the customs authority at the time of entering the country or leaving it.
XXXIV. It is detected that the companies with the IMMEX program do not have the merchandise temporarily imported under their program in the addresses registered with the Service Tax Administration (Servicio de Administración Tributaria) in accordance with article 24, section VI --778-Art. 24--, of the IMMEX Decree, or does not have the necessary infrastructure to carry out maquila operations of temporarily imported merchandise.
XXXV. The Secretary of Economy (Secretaría de Economía) has canceled the IMMEX program in accordance with the provisions of article 27 of the IMMEX Decree --779-Art. 27--, unless they are simultaneously active in another sectoral promotion program referred to in article 7 --772-Art. 7-- of the aforementioned Decree, or that its registration has been made in accordance with rule 1.3.2. --306-Regla 1.3.2--, and after obtaining the IMMEX Program.
XXXVI. They have registration in Sector 2 "Radioactive and Nuclear" of Section A, Annex 10 --357-Anexo 10-- and the National Commission for Nuclear Safety and Safeguards of the Secretary of Energy (Secretaría de Energía), notify the General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente), that any of the licenses or authorizations, as the case may be, indicated in the "What requirements must I meet" of the procedure file 6 / LA (Customs Law) of Annex 1-A --356-Anexo 1A--, were suspended or canceled.
XXXVII. They are registered in Sector 9 "Cigars" of Section A, Annex 10 --357-Anexo 10-- and Federal Commission for Protection against Health Risks (Comisión Federal para la Protección contra Riesgos Sanitarios), notify the General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente), that the sanitary license granted to importers was suspended, canceled or revoked, or when the address registered by importers before the Federal Commission for Protection against Health Risks (Comisión Federal para la Protección contra Riesgos Sanitarios) is not the same as that registered with Service Tax Administration (Servicio de Administración Tributaria). Likewise, when the brands of cigarettes to be imported into the country are not classified in Annex 11 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).
XXXVIII. For the purposes of Sectors 10 "Footwear" and 11 "Textile and Clothing", of Section A of Annex 10 --357-Anexo 10--, when the Automatic Import Notices presented for the dispatch of the merchandise do not cover the merchandise to import or are not valid.
XXXIX. For the purposes of Sectors 10 "Footwear" and 11 "Textile and Clothing", of Section A of Annex 10 --357-Anexo 10--, when being obliged to present the customs guarantee account in accordance with article 86-A, section I of the Law --211-Art. 86A--, its presentation is omitted or it contains incorrect information that represents an amount lower than that which should have been guaranteed. In the case provided for in article 158, section I of the Law --228-Art. 158--, the suspension in the register will proceed if the guarantee is not presented within the 15-day period referred to in the last paragraph of the aforementioned article 158 --228-Art. 158--.
XL. In the case of Sector 13 "Hydrocarbons and Fuels", of Section A, of Annex 10 --357-Anexo 10-- that:
a) They do not have the valid permits referred to in the Hydrocarbons Law (Ley de Hidrocarburos), published in the Official Journal of the Federation (Diario Oficial de la Federación) on August 11, 2014.
b) They carry out or have carried out operations or contracted services with subjects that do not have the respective permits, in the case of activities regulated in terms of the aforementioned Hydrocarbons Law (Ley de Hidrocarburos).
c) They do not present the "Authorization for the introduction or extraction of merchandise from national territory, through pipes, cable, ducts or other means capable of conducting them", issued by Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), under the terms of Article 39 of the Regulation --12-Art. 39--, rule 2.4.3. --317-Regla 2.4.3--, and procedure file 50 / LA (Customs Law) of Annex 1-A --356-Anexo 1A--, before the first importation of the merchandise for which registration or reinstatement was requested, in accordance with procedure file 6 / LA and 7 / LA (Customs Law) of Annex 1-A --356-Anexo 1A--, in the case of imports through pipelines.
d) Carry out the import of the merchandise indicated in Sector 13 "Hydrocarbons and Fuels", of Section A of Annex 10 --357-Anexo 10--, different from the one for which it was granted its registration in the Register.
XLI. For the purposes of Sector 8 "Iron minerals and their concentrates", of Section B, of Annex 10 --357-Anexo 10--, when the documents, authorizations or permits are incomplete, present inconsistencies, or are not valid.
XLII. They are registered in Sector 9 "Gold, silver and copper", of Section B, of Annex 10 --357-Anexo 10-- and export the goods classified in tariff fractions with the commercial identification numbers 7404.00.03.01, 7404.00.03.02 and 7404.00.03.99, without complying with the provisions of subsection d), numeral 4 in relation to numeral 3, subsection c), of the Section "What requirements must I meet?" of the procedure file 141 / LA (Customs Law) of Annex 1-A --356-Anexo 1A--.
XLIII. The companies with the IMMEX Program, with respect to the merchandise indicated in Annex 10 --357-Anexo 10--, Section A, Sectors 10 "Footwear", 11 "Textile and Clothing", 14 "Iron and Steel" and 15 "Iron and Steel Products", as well as Section B, Sectors 8 "Iron Minerals and their concentrates", 9 "Gold, silver and copper", 14 "Iron and Steel" and 15 "Aluminum", carry out foreign trade operations through consolidated customs declarations (pedimentos), in contravention or without complying with the provisions of rule 3.1.25., section V --320-Regla 3.1.25--.
XLIV. Failure to withdraw the merchandise introduced to the customs regime of fiscal deposit, within the period of permanence provided for in article 119-A, second paragraph --220-Art. 119A-- of the Law.
XLV. When individuals or legal entities are published in the list of "definitive" that for this purpose the Service Tax Administration (Servicio de Administración Tributaria) publishes in the Official Journal of the Federation (Diario Oficial de la Federación) or in the Service Tax Administration (Servicio de Administración Tributaria) Portal, in terms of article 69-B, first, second and fourth paragraphs --615-Art. 69B-- of the Federal Fiscal Code (Código Fiscal de la Federación) or when they have carried out operations with individuals or legal entities that are published in the aforementioned list, without having proven that they actually acquired the goods or received the services covered by the corresponding tax receipts or, where appropriate, they had not corrected their tax situation, in terms of the eighth and ninth paragraphs of said article.
XLVI. It is detected that, when requesting any procedure related to the Register of Importers, Register of Importers of Specific Sectors or Register of Sectorial Exporters, presented false information or inaccurate data in accordance with the information registered with the Service Tax Administration (Servicio de Administración Tributaria).
When the General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente) becomes aware that any of the causes referred to in article 84 --33-Art. 84-- of the Regulation or any of this rule, will notify within the following 5 days, the cause that motivates the immediate suspension, through the Tax Mailbox or other means of contact, to those who are registered in the Register of Importers or, in their case, in the Register of Importers of Specific Sectors, and through the Tax Mailbox or in terms of article 134 --626-Art. 134-- of the Federal Fiscal Code (Código Fiscal de la Federación), to the taxpayers registered in the Register of Sectorial Exporters.
They may request, voluntarily, the registration in the Register of Importers is terminated or, where appropriate, in the Register of Importers of Specific Sectors, generating the corresponding movement through My portal, in the Service Tax Administration (Servicio de Administración Tributaria) Portal and, in the case of the Register of Sectorial Exporters, they may request in accordance with the provisions of the procedure file 143 / LA (Customs Law) of Annex 1-A. --355-Anexo 1--
Those who have been suspended from the Register of Importers, the Register of Importers of Specific Sectors or the Register of Sectorial Exporters for reasons that were not properly appreciated by the authority, the suspension will be immediately terminated.
Law 2-XVIII --196-Art. 2--, 36-A --201-Art. 36A--, 37-A --201-Art. 37A--, 59-IV --203-Art. 59--, 59-A --203-Art. 59A--, 86-A --211-Art. 86A--, 119 --220-Art. 119--, 119-A --220-Art. 119A--, 144-XXXVI --228-Art. 144--, 158-I --228-Art. 158--, 176 --233-Art. 176--, 177 --233-Art. 177--, 179 --233-Art. 179--, 182-II --233-Art. 182--, Operations with Resources of Illicit Origin (LFPIORPI) 17-XIV, Federal Penal Code (CPF) 193, Federal Fiscal Code (CFF) 10 --610-Art. 10--, 17-K --611-Art. 17K--, 27 --613-Art. 27--, 29 --613-Art. 29--, 42 --615-Art. 42--, 69 --615-Art. 69--, 69-B --615-Art. 69B--, 134 --626-Art. 134--, Regulation of the Federal Fiscal Code (CFF) 29-VIII, Decree of Used Vehicles 9, IMMEX Decree 7 --772-Art. 7--, 24-VI --778-Art. 24--, 27 --779-Art. 27--, Tariff of the Law on General Import and Export Taxes (TIGIE) Chapters 50 to 64, Regulation 39 --12-Art. 39--, 84 --33-Art. 84--, 87 --34-Art. 87--, 177 --53-Art. 177--, General Rules of Foreign Trade (RGCE) 1.1.4. --303-Regla 1.1.4--, 1.2.1. --305-Regla 1.2.1--, 1.2.2. --305-Regla 1.2.2--, 1.3.2. --306-Regla 1.3.2--, 1.3.4. --306-Regla 1.3.4--, 1.3.7. --306-Regla 1.3.7--, 2.4.3. --317-Regla 2.4.3--, 3.1.20. --320-Regla 3.1.20--, 3.1.25. --320-Regla 3.1.25--, 4.5.9. --332-Regla 4.5.9--, 7.1.2. --347-Regla 7.1.2--, 7.1.3. --347-Regla 7.1.3--, 7.2.1. --348-Regla 7.2.1--, 7.4.1. --350-Regla 7.4.1--, 7.4.3. --350-Regla 7.4.3--, Annexes 1 --355-Anexo 1--, 1-A --356-Anexo 1A--, 10 --357-Anexo 10-- y 31 --398-Anexo 31--, Miscellaneous Fiscal Resolution (RMF) Annex 11