RULE 1.4.9: FORM OF PAYMENT FOR THE PROVISION OF SERVICES TO CUSTOMS AGENTS

For the purposes of articles 36 (LA: Art. 36) and 36-A (LA: Art. 36A) of the Law, 27, section III and 28, section XXII of the Law on Income Tax (Ley del Impuesto sobre la Renta), the consideration paid to customs agents for the provision of their services will be made by bank transfer to the account of the customs agent, registered according to rule 1.6.3. (RGCE 2020: Regla 1.6.3), or by personal check from the account of the person who hires the services of the customs agent.

When imports are made by customs declaration (pedimento) in accordance with rule 1.3.1, sections I, II, III, IX, XI, XIV, XVI, XVII, XVIII in the case of books and XXI (RGCE 2020: Regla 1.3.1), payment may be made in cash, provided that the amount of the consideration does not exceed $5,000.00 (five thousand pesos 00/100 mn).

In the case of the definitive importation of used vehicles with the code "VF" or "VU" in accordance with Appendix 8 of Annex 22 (RGCE 2020: Apendice 8), the payment may be made in cash, provided that the amount of the consideration does not exceed $5,000.00 (five thousand pesos 00/100 mn).

The customs agent must submit in the corresponding field of the customs declaration (pedimento), the Federal Taxpayer Registration (Registro Federal de Contribuyentes) through which the services corresponding to the customs operation in question are billed, which may be the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the customs agent or of the companies published in the Portal of the Service Tax Administration (Servicio de Administración Tributaria), with which the customs agent facilitates the provision of its services, in the terms of rule 1.4.4. (RGCE 2020: Regla 1.4.4)

Law 36 (LA: Art. 36), 36-A (LA: Art. 36A), Law on Income Tax (Ley del Impuesto sobre la Renta) 27-III, 28-XXII, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.3.1. (RGCE 2020: Regla 1.3.1), 1.4.4. (RGCE 2020: Regla 1.4.4), 1.6.3. (RGCE 2020: Regla 1.6.3), Annex 22 (RGCE 2020: Anexo 22)