RULE 1.6.27: TRANSFER OF CUSTOMS ACCOUNTS TO THE TREASURY OF THE FEDERATION (TESOFE)

Credit institutions or brokerage firms that have the authorization to open customs accounts or customs guarantee accounts, must transfer the amounts deposited plus their yield, pay the amounts guaranteed through a contingent credit line or transfer the amount of assets of the trust to the account indicated by the Treasury of the Federation (Tesorería de la Federación), in accordance with the following:

I. For the purposes of article 154, second paragraph of the Law (LA: Art. 154), no later than the second business day following the one in which the competent authority reports that a final resolution has been issued in which the omitted tax credits are determined.

II. In the case of deposit made in accordance with article 86 of the Law (LA: Art. 86), no later than the second business day following the one in which the importer gave notice that the merchandise will not be returned abroad.

III. In the case of the guarantees granted in accordance with article 86-A of the Law (LA: Art. 86A), when the taxpayer does not withdraw from the credit institution or brokerage firm the deposits in the customs guarantee account at the expiration of the term referred to in Article Four of the "Resolution that establishes the mechanism to guarantee the payment of contributions in merchandise subject to estimated prices by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público)", published in the Official Journal of the Federation (Diario Oficial de la Federación) on February 28, 1994 and its subsequent modifications. The deposits with their yields will be transferred to the Treasury of the Federation (Tesorería de la Federación), in accordance with the provisions of Article Five of the aforementioned Resolution.

Credit institutions or authorized brokerage firms must notify the Treasury of the Federation (Tesorería de la Federación) and the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas) of the transfers made in accordance with this rule, specifying the data indicated in rule 1.6.28. (RGCE 2020: Regla 1.6.28), in the terms provided in the operating instructions issued by the Service Tax Administration (Servicio de Administración Tributaria).

Law 86 (LA: Art. 86), 86-A-I (LA: Art. 86A), 87 (LA: Art. 87), 154 (LA: Art. 154), Resolution that establishes the mechanism to guarantee the payment of contributions on merchandise subject to estimated prices by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) 4, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.6.28 (RGCE 2020: Regla 1.6.28).