RULE 1.6.22: AUTHORIZED OFFICES FOR PAYMENT OF CONTRIBUTIONS AND COMPENSATORY FEES

The presentation of the customs declarations (pedimentos), declarations and notices regarding the contributions and, where appropriate, the compensatory fees that must be paid in foreign trade matters, must be made at the authorized offices indicated below:

I. In the case of customs declarations (pedimentos) and declarations regarding the Value-Added Tax (VAT), Special Tax on Production and Services (IEPS), Customs Processing Law (DTA), Tax on New Vehicle (ISAN), and, where appropriate, compensatory fees, caused by the import or export of merchandise, that have to be paid together with the General Import Tax (Impuesto General de Importación) or the General Tax of Export, even when the latter are not caused, or in the case of declarations whose presentation has been required:

a) Before the credit institutions authorized to collect foreign trade contributions, in accordance with the provisions of rule 1.6.2. (RGCE 2020: Regla 1.6.2), when said contributions and, where appropriate, compensatory fees, are paid before the automated selection mechanism is activated, as well as when it comes to rectifications.

b) In the offices of authorized credit institutions, which are located in the Deconcentrated Administration of Taxpayer Services (Administración Desconcentrada de Servicios al Contribuyente) district that corresponds to the fiscal address of the importer or exporter.

II. In the case of operations in which the merchandise is destined to the fiscal deposit regime, the authorized general warehouses of deposit will pay the contributions and, where appropriate, the compensatory fees indicated in the previous section, on the day after they receive the payment, according to the provisions of rule 1.6.2. (RGCE 2020: Regla 1.6.2), through the credit institutions authorized for the collection of foreign trade taxes, indicated in subsection a) of the previous section, in whose territorial circumscription the address of the general warehouse of deposit is located or of the authorized storehouse where the merchandise is stored, presenting each of the merchandise extraction customs declarations (pedimentos), with the checks, the authorizations of the account charge or other means of payment that the taxpayer would have provided, as well as the others documents that, where appropriate, are required.

The general warehouses of deposit may also pay on behalf of the importer, the contributions and compensatory fees, in which case they may choose to issue a check or authorize a charge to an account for each of the customs declarations (pedimentos) in question or issue a single check or authorize a single charge to an account to group several customs declarations (pedimentos), provided that in this case it is attached and reported through a list, in which it indicates the corresponding customs, the date of payment and the numbers of the extraction customs declarations (pedimentos), as well as the amounts of contributions and, where appropriate, compensatory fees to be paid from each of them with the aforementioned check or the aforementioned authorization charge to an account.

The checks to which this section refers must comply with the provisions of rule 1.6.2. (RGCE 2020: Regla 1.6.2), must be issued in favor of the Treasury of the Federation (Tesorería de la Federación) and be from the taxpayer's account or of the general warehouse of deposit that makes the payment, complying for this purpose with the requirements set forth in Article 14 of the Regulation of the Federal Fiscal Code (Código Fiscal de la Federación).

Law 83 (LA: Art. 83), 120 (LA: Art. 120), Federal Fiscal Code (CFF) 21 (CFF: Art. 21), Federal Fiscal Code (CFF) Regulation 14, General Rules of Foreign Trade (RGCE) 1.6.2 (RGCE 2020: Regla 1.6.2).