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 (LA: Art. 83), 20 (CFF: Art. 20) and 21 (CFF: Art. 21) of the Federal Fiscal Code (Código Fiscal de la Federación), the contributions, exploitations, fines and their accessories will be paid by importers and exporters, through referenced deposit (capture line), before the credit institutions authorized for the collection of foreign trade contributions, through the means of payment offered by the institution in question.

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 (RGCE 2020: Anexo 10), or merchandise whose tariff fraction is one of those indicated in Annex A of the "Resolution by which the official formats of the notices and reports to be submitted by those who carry out vulnerable activities are issued", published in the Official Journal of the Federation (Diario Oficial de la Federación) on August 30, 2013 and are within the limits of article 17, section XIV of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin (Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita), for the purposes of paragraph above, payment must be made only from the account of the importer or exporter.

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 (RGCE 2020: Anexo 1A).

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 (LA: Art. 61) and 62 (LA: Art. 62) of the Law, as well as those carried out by companies certified in accordance with article 100-A of the Law (LA: Art. 100A) and by the automotive terminal or manufacturing of motor vehicles, and those in which it is not necessary to be registered in the Register of Importers.

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 .

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 (RGCE 2020: Apendice 2), provided that it is a single vehicle within a period of 12 months.

II. Operations that are processed through the customs declaration (pedimento) code "L1" according to Appendix 2 of Annex 22 (RGCE 2020: Apendice 2).

III. Import operations carried out in accordance with rule 3.5.2. , provided that it is a single vehicle within a period of 12 months and the definitive import customs declaration (pedimento) is processed with the corresponding codes according to Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8) of Annex 22.

In import operations in charge of passengers on international trips, carried out in accordance with the provisions of rule 3.2.2. (RGCE 2020: Regla 3.2.2), payment of contributions may be made through a point of sale terminal with a credit or debit card.

For the purposes of this rule and article 184, section XI of the Law (LA: Art. 184), the allocation of payment of the banking module in the customs declaration (pedimento), will be understood when the payment is made before the credit institutions authorized for the collection of foreign trade contributions, through the means of payment offered by the institution that in question, generating the corresponding foreign trade tax payment receipt or the certification with the electronic payment information.

Law 61 (LA: Art. 61), 62 (LA: Art. 62), 83 (LA: Art. 83), 100-A (LA: Art. 100A), 184-I, XI (LA: Art. 184), 185-I (LA: Art. 185), CFF 20 (CFF: Art. 20), 21 (CFF: Art. 21), 82 (CFF: Art. 82), Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin (Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita) 17-XIV, Resolution issuing the official formats of notices and reports to be submitted by those who carry out vulnerable activities Annex A, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), 1.6.3. (RGCE 2020: Regla 1.6.3), 3.2.2. (RGCE 2020: Regla 3.2.2), 3.5.2. (RGCE 2020: Regla 3.5.2), Annexes 1 (RGCE 2020: Anexo 1), 1-A (RGCE 2020: Anexo 1A), 10 (RGCE 2020: Anexo 10) and 22 (RGCE 2020: Anexo 22)