RULE 1.6.33: TRUST FOR CONSIDERATION OF ARTICLE 16 OF THE LAW

For the purposes of the provisions of articles 16, penultimate and last paragraphs of the Law (LA: Art. 16), and 1, third paragraph (LFD: Art. 1) and 49 (LFD: Art. 49) of the Federal Rights Law (Ley Federal de Derechos), it should be the following:

I. People who carry out customs operations will pay, in terms of article 16 of the Law (LA: Art. 16), the consideration provided therein and the Customs Processing Law (Derecho de Trámite Aduanero) that is caused by each operation.

The consideration for the services referred to in the aforementioned article 16 (LA: Art. 16), including the Value-Added Tax (Impuesto al Valor Agregado) corresponding to said services, in accordance with articles 1 (LIVA: Art. 1) and 14 (LIVA: Art. 14) of the Value Added Tax Law (Ley del Impuesto al Valor Agregado), will be 92% of said Customs Processing Law (Derecho de Trámite Aduanero).

According to the provisions of article 16 of the Law (LA: Art. 16), people who carry out customs operations, will credit in the same act the amount of considerations referred to in said precept and the corresponding Value-Added Tax (Impuesto al Valor Agregado), against the Customs Processing Law (Derecho de Trámite Aduanero) caused. To do this, it will be to the following:

a) They will calculate the Customs Processing Law (Derecho de Trámite Aduanero) that corresponds to each customs declaration (pedimento), in accordance with the provisions of the Federal Rights Law (Ley Federal de Derechos).

b) They will apply the percentage referred to in the second paragraph of this section, in order to obtain the amount of consideration that they are obliged to pay and the corresponding Value-Added Tax (Impuesto al Valor Agregado).

c) They will credit against the Customs Processing Law (Derecho de Trámite Aduanero) caused, the amount of consideration and the corresponding Value-Added Tax (Impuesto al Valor Agregado), for which the amount of these last two concepts must be reduced from said Customs Processing Law (Derecho de Trámite Aduanero).

d) To the amount obtained, they will add the amount of consideration and the corresponding Value-Added Tax (Impuesto al Valor Agregado).

e) The result thus obtained will be the amount to be recorded in the authorized form of the customs declaration (pedimento) in the "Customs Processing Law (Derecho de Trámite Aduanero)" field.

The amount that results from applying the percentage corresponding to the consideration provided for in article 16 of the Law referred to in the second paragraph of this section, will be considered as payment made for the consideration of the services contemplated in said article and Value-Added Tax (Impuesto al Valor Agregado) transferred.

II. The offices of the credit institutions, authorized to collect foreign trade contributions, will concentrate all the resources received from foreign trade operations to the Treasury of the Federation (Tesorería de la Federación), including the resources referred to in section I of this rule, in accordance with the provisions of the respective operating instructions.

III. The Service Tax Administration (Servicio de Administración Tributaria) will reconcile the information related to the concentrated resources according to the previous section based on the respective operating instructions and will notify the Treasury of the Federation (Tesorería de la Federación) of the amount, standard chart of accounts and bank account number indicated by Nacional Financiera, SNC, fiduciary del Public Trust number 80386. Once the above is done, the Treasury of the Federation (Tesorería de la Federación) will transfer the funds in trust therein, corresponding to the consideration referred to in this rule.

Law 16 (LA: Art. 16), Federal Rights Law (Ley Federal de Derechos) 1 (LFD: Art. 1), 49 (LFD: Art. 49), Value Added Tax Law (Ley del Impuesto al Valor Agregado) 1 (LIVA: Art. 1), 14 (LIVA: Art. 14), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) Annex 19