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| titulo | RULE 1.6.31: TRANSFER OF MACHINERY AND EQUIPMENT WITH CUSTOMS ACCOUNT |
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| nombre_clave | Regla 1.6.31 |
| contenido | RULE 1.6.31: TRANSFER OF MACHINERY AND EQUIPMENT WITH CUSTOMS ACCOUNT For the purposes of articles 86
font-family:; I. Present before the automated selection mechanism, the customs declarations (pedimentos) with the corresponding code according to Appendix 2 of Annex 22
font-family:; For the purposes of the preceding paragraph, the virtual import customs declaration (pedimento must be submitted to the automated selection mechanism on the day the merchandise are transferred and the customs declaration (pedimento) that protects the virtual export may be submitted to the automated selection mechanism no later than the day after in which the virtual import customs declaration (pedimento) was presented to the automated selection mechanism. II. In the customs declaration (pedimento) that covers the export, the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the company that receives the merchandise will be submitted and the fields of the "discharge block" will be transmitted according to Annex 22
font-family:; III. In the virtual import customs declaration (pedimento), the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the company that transfers the merchandise and the data of the deposit certificate that covers the operation will be sumbitted in the terms of rules 1.6.28.
font-family:; When the customs declarations (pedimentos) are not presented within the term established in the second paragraph of section I of this rule, the data referred to in the previous paragraph are not transmitted or there are differences between the merchandise manifested in the customs declaration (pedimento) that protects virtual export and the one that protects the virtual import, the merchandise described in the export customs declaration (pedimento) will be considered as not exported and the company that made the transfer will be responsible for the payment of the contributions and their accessories. Law 86
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