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| titulo | RULE 1.6.2: FORM OF PAYMENT OF CONTRIBUTIONS, EXPLOITATIONS, AND THEIR ACCESSORIES |
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| nombre_clave | Regla 1.6.2 |
| contenido | RULE 1.6.2: FORM OF PAYMENT OF CONTRIBUTIONS, EXPLOITATIONS, AND THEIR ACCESSORIES For the purposes of articles 83, first and second paragraphs of the Law
font-family:; For purposes of payment by check, this will be personnel of the same credit institution authorized for the collection of foreign trade contributions, in which the payment of the account of the importer, exporter, customs agent, customs agency or, in its case, of the company created by customs agents to facilitate the provision of their services. In the case of merchandise listed in Sector 9 "Cigars" of Section A, Annex 10
font-family:; For the purposes of the previous paragraph, in case of making the payment to an account other than that of the importer or exporter, a notice must be submitted to the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), in accordance with procedure file 126 / LA (Customs Law) of Annex 1-A
font-family:; The provisions of the third paragraph of this rule will not be applicable to temporary imports made under the IMMEX Program, to operations carried out in terms of articles 61
font-family:; The importer or exporter, their customs agent, customs agency or customs representative, who uses the electronic payment service will be responsible for printing the bank certification in the corresponding field of the customs declaration (pedimento) or in the official document, as well as verifying that the data provided by electronic file by the credit institution authorized for the collection of foreign trade contributions in said certification correspond to those indicated in Appendix 23 "Electronic Payment" of Annex 22
font-family:; The payment of contributions may be made in cash, in the case of: I. Operations that are processed through customs declarations (pedimentos) code "VF" or "VU" in accordance with Appendix 2 of Annex 22
font-family:; II. Operations that are processed through the customs declaration (pedimento) code "L1" according to Appendix 2 of Annex 22
font-family:; III. Import operations carried out in accordance with rule 3.5.2.
font-family:; In import operations in charge of passengers on international trips, carried out in accordance with the provisions of rule 3.2.2.
font-family:; For the purposes of this rule and article 184, section XI of the Law
font-family:; Law 61
font-family:; |
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