RULE 1.6.26: GUARANTEES FROM FISCAL INTEREST EQUIVALENT TO DEPOSITS IN A CUSTOMS GUARANTEE ACCOUNT

For the purposes of article 154, second paragraph of the Law (LA: Art. 154), are considered forms of financial guarantee equivalent to deposit in customs guarantee accounts, the irrevocable contingent credit lines, as well as the referenced account (referenced deposit), granted by the credit institutions in favor of the Treasury of the Federation (Tesorería de la Federación) or, through a trust established in accordance with the operating instructions issued by the Service Tax Administration (Servicio de Administración Tributaria).

In the case of article 86 of the Law (LA: Art. 86), the payment of taxes and, where appropriate, compensatory fees in customs accounts may be made by means of cash deposits or in the trust established in accordance with the aforementioned instructions.

Law 86 (LA: Art. 86), 154 (LA: Art. 154)