RULE 1.6.30: CUSTOMS ACCOUNT FOR IMPORTING MERCHANDISE WITH RETURN ABROAD IN THE SAME STATE

For the purposes of article 86 of the Law (LA: Art. 86), the customs agent, customs representative, customs agency, importer or exporter, must indicate in the import customs declaration (pedimento) and, if applicable, in the export customs declaration (pedimento), the corresponding code according to Appendix 2 of Annex 22 (RGCE 2020: Apendice 2) and the data of the deposit certificate that covers the operation in the terms of rule 1.6.28 (RGCE 2020: Regla 1.6.28).

For the purposes of articles 134, section III (RLA: Art. 134) and 135, section III and second paragraph (RLA: Art. 135) of the Regulation, to the export customs declaration (pedimento), the format called "Declaration for Movement in Customs Account of Merchandie, Imported to Return in the Same State according to Art. 86 of the LA (Customs Law)" of Annex 1 (RGCE 2020: Anexo 1), which must include the data of the amounts to be recovered by the importer, the yield generated and the amount that must be transferred to the Treasury of the Federation (Tesorería de la Federación) and be presented in original with a copy of the customs declaration (pedimento) of the corresponding importation, to the credit institution or brokerage firm, so that the amounts stated in said declaration are credited to the account of the importer.

The export customs declaration (pedimento) must include sufficient information to identify the type of account of the certificate of deposit, the guarantee code, the issuing institution, the contract number, the certificate folio, the total amount to be recovered without the yields, and the date of the certificate, in the terms of Annex 22 (RGCE 2020: Anexo 22).

When a declaration is presented for movement in the complementary customs account, a copy of the original declaration that is rectified and the corresponding export customs declaration (pedimento) must be attached to it.

For the purposes of the extension referred to in the first paragraph of Article 86 of the Law (LA: Art. 86), importers must submit by free writing, and before the expiration of the one-year term, the notice of extension before the credit institution or brokerage firm where the customs account has been opened, marking a copy to the General Customs Administration (Administración General de Aduanas).

In the event that the taxpayer is not going to export the imported merchandise in accordance with article 86 of the Law (LA: Art. 86), it must submit by free writing, the non-export notice to the credit institution or brokerage firm where the customs account was opened, marking a copy to the General Customs Administration (Administración General de Aduanas) and specifying the amount of contributions and, where appropriate, of the compensatory fees, corresponding to the merchandise that are not going to be exported, so that they are transferred to the Treasury of the Federation (Tesorería de la Federación) account, plus their yields. Likewise, a copy of the import customs declaration (pedimento) and the certificate of deposit in customs account must be attached.

authorized credit institutions or brokerage firms must send monthly, in magnetic media to the General Customs Administration (Administración General de Aduanas), the information of the notices of extension and non-export, in the terms of the operating instructions issued by the Service Tax Administration (Servicio de Administración Tributaria).

Law 86 (LA: Art. 86), Regulation 134-III (RLA: Art. 134), 135-III (RLA: Art. 135), 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 1.2.1), 1.6.28. (RGCE 2020: Regla 1.6.28), Annexes 1 (RGCE 2020: Anexo 1) and 22 (RGCE 2020: Anexo 22)