RULE 1.5.1: MANIFESTATION OF VALUE

For the purposes of articles 59, section III (LA: Art. 59) and 162, section VII, third paragraph (LA: Art. 162) of the Law and 68, section IV (RLA: Art. 68), 81 (RLA: Art. 81) and 220 of the Regulation, those who introduce merchandise to national territory, must provide the customs authority with the manifestation of value, in accordance with the following:

I. Transmit through the Digital Window, the format "Manifestation of Value" of Annex 1 (RGCE 2020: Anexo 1), with the corresponding information and documentation, for each foreign trade operation.

II. The importer may indicate the Federal Taxpayer Registration (RFC) of the people, customs agent or customs agency, who may consult and, where appropriate, download the "Manifestation of Value" format and its annexes.

III. Declare the corresponding e-document in the customs declaration (pedimento).

IV. The format "Manifestation of Value" of Annex 1 (RGCE 2020: Anexo 1) and its annexes must be kept by the importer in a digital document, for the period indicated in article 30 (CFF: Art. 30) of the Federal Fiscal Code (CFF).

In case of not having indicated the customs agent or customs agency as the person authorized to consult and, where appropriate, download the "Manifestation of Value" form Annex 1 (RGCE 2020: Anexo 1), it must be delivered in a digital document to the customs agent who had carried out the customs clearance of the foreign trade operation.

V. When the information declared or the documentation attached to the "Manifestation of Value" format of Annex 1 (RGCE 2020: Anexo 1), has been incomplete or with inaccurate data, a new format must be generated in the Digital Window, to which additionally the "Multiple payment form for foreign trade" must be attached, with the payment of the fine established in article 185, section II (LA: Art. 185) of the Law.

In case of affecting the declared value in the customs declaration (pedimento), it must be rectified observing the provisions of rule 6.1.1. (RGCE 2020: Regla 6.1.1), when applicable.

VI. The provisions of section V of this rule will not proceed in the following cases:

a) When the automated selection mechanism determines the practice of customs recognition, it will only proceed until it has concluded.

b) During the exercise of the faculties of verification, except in those cases where the taxpayer proceeds to correct its tax or customs situation.

VII. It will not be necessary to prepare or transmit the "Manifestation of Value" format of Annex 1 (RGCE 2020: Anexo 1) and its annexes through the Digital Window, in the following cases:

a) When merchandise is imported that had been definitively exported, that had not been returned to national territory within the period referred to in article 103 (LA: Art. 103) of the Law, being able to declare as customs value the commercial value stated in the export customs declaration (pedimento).

b) Definitively exported national or nationalized merchandise are returned to the country without payment of the General Import Tax (Impuesto General de Importación) provided that they have not been subject to modifications abroad, nor more than one year has elapsed since their departure from national territory, in accordance with article 103 (LA: Art. 103) of the Law.

c) Merchandise temporarily exported under article 116, sections I, II and III (LA: Art. 116) of the Law, are returned to national territory.

d) In the case of temporary imports indicated in article 106, sections II, subsection a) or IV, subsection b) (LA: Art. 106) of the Law.

Law 59-III (LA: Art. 59), 59-A (LA: Art. 59A), 59-B (LA: Art. 59B), 64 (LA: Art. 64), 103 (LA: Art. 103), 106-II-IV (LA: Art. 106), 116 (LA: Art. 116), 162-VII (LA: Art. 162), 185-II (LA: Art. 185), Regulation 68-IV (RLA: Art. 68), 81 (RLA: Art. 81), 220 (RLA: Art. 220), Federal Fiscal Code (CFF) 30 (CFF: Art. 30), General Rules of Foreign Trade (RGCE) 4.5.30. (RGCE 2020: Regla 4.5.30), 6.1.1. (RGCE 2020: Regla 6.1.1), Annex 1 (RGCE 2020: Anexo 1)