RULE 1.3.6: AUTHORIZATION TO IMPORT FOR ONE TIME ONLY WITHOUT REGISTER OF IMPORTERS

For the purposes of article 59 section IV (LA: Art. 59) of the Law, individuals who are not registered in the Register of Importers, may request prior to the importation of the merchandise, authorization to import merchandise one time, without being registered in the Register of Importers, through the format called "Authorization for individuals to import merchandise only once, without being registered in the Register of Importers (Rule 1.3.6.)" of Annex 1 (RGCE 2020: Anexo 1), having to comply with the following:

I. Be up to date in the fulfillment of their tax obligations.

II. Not be registered in the Register of Importers.

III. Have a valid e.signature, if presented by the Tax Mailbox.

In no case will more than one authorization be granted to the interested party in the same fiscal year.

The authorization referred to in this rule will not be granted in the case of merchandise listed in Section A, of Annex 10 (RGCE 2020: Anexo 10).

Law 2 (LA: Art. 2), 59-IV (LA: Art. 59), Federal Fiscal Code (CFF) 32-D (CFF: Art. 32D), 69-B (CFF: Art. 69B), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), Annexes 1 (RGCE 2020: Anexo 1) and 10 (RGCE 2020: Anexo 10), Miscellaneous Fiscal Resolution (RMF) 2.1.39.