RULE 1.6.29: OBLIGATION TO DECLARE IN THE CUSTOMS DECLARATION (PEDIMENTO) THE CODE OF PROOF OF DEPOSIT OR GUARANTEE OF OPERATION FOR ESTIMATED PRICES

For the purposes of articles 36-A, section I, subsection e) (LA: Art. 36A) and 86-A, section I of the Law (LA: Art. 86A), the customs agent, customs representative, customs agency or the importer, must indicate in the import customs declaration (pedimento) the corresponding code according to Appendix 8 of Annex 22 (RGCE 2020: Apendice 8) and the data of the proof of deposit or of guarantee that covers the operation in the terms of rule 1.6.28 (RGCE 2020: Regla 1.6.28).

In the case of the importation of merchandise that are subject to an estimated price and the declared value in the customs declaration (pedimento) is equal to or greater than said price, the corresponding code will be submitted in the customs declaration (pedimento) according to Appendix 8 of Annex 22 (RGCE 2020: Apendice 8).

To request the cancellation of the guarantee granted in terms of article 86-A, section I of the Law (LA: Art. 86A), the importer may present to the credit institution or brokerage firm issuing the certificate, a copy of the import customs declaration (pedimento), attaching either the copy of the deposit certificate or guarantee intended for the importer or the printing of the certificate issued electronically, provided that the customs authority has not notified the credit institution or brokerage firm, the beginning of the exercise of its faculties of verification.

The release or cancellation of the guarantee, in no case will be understood as a resolution in favor of the importer and will proceed in the terms of this Resolution, without prejudice to the fact that the authority may subsequently exercise its faculties of verification.

When the competent customs authority notifies the credit institution or authorized brokerage firm, the beginning of the exercise of its faculties of verification on the importation of the merchandise that protects the proof of deposit or the guarantee, the cancellation of the guarantee will not proceed until it is authorized. For such purposes, when the customs authority resolves the corresponding procedure in an acquittal, it must issue the individual an official letter authorizing the release of the guarantee, which the interested party must attach to its request for cancellation of the guarantee.

It will not be required to grant a guarantee under the terms of articles 84-A (LA: Art. 84A) and 86-A, section I (LA: Art. 86A) of the Law, in the definitive imports listed below, and the corresponding code will be noted in the customs declaration (pedimento) according to Appendix 8 of Annex 22 (RGCE 2020: Apendice 8):

I. Those carried out in accordance with articles 61, sections III, IV, VI, VII, VIII, IX, X, XI, XII, XIV, XV and XVII (LA: Art. 61), and 62 (LA: Art. 62) of the Law.

II. Those made by courier and parcel companies, whose value does not exceed an amount equivalent in national or foreign currency to 1,000 (one thousand dollars).

III. The operations carried out by passengers, other than their luggage and franchise, using the format of "Payment of foreign trade contributions (Spanish, English and French)" or "Format for payment of federal contributions" of Annex 1 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

IV. Those carried out by companies that dedicate themselves to the dismantling of used motor vehicles, pursuant to the Decree of the Border Region or Fringe, provided that they have the registration of the Secretary of Economy (Secretaría de Economía) and submit the corresponding codes in the customs declaration (pedimento) according to Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8) of Annex 22.

V. Those exempt from the payment of the General Import Tax (Impuesto General de Importación) in accordance with the commercial agreements or free trade treaties to which the Mexican State is a part of and which are in force.

The provisions of the preceding paragraph shall not be applicable, when the importation of the same is obliged to pay compensatory fees or the Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) in the terms of the corresponding Law, or when it is a question of re-issuing from the border region or fringe to the rest of the national territory.

Law 36-A-I (LA: Art. 36), 61-III, IV, VI, VII, VIII, IX, X, XI, XII, XIV, XV, XVII (LA: Art. 61), 62 (LA: Art. 62), 84-A (LA: Art. 84A), 86-A-I (LA: Art. 86A), 158-I (LA: Art. 158), 162-VIII (LA: Art. 162), 184-III (LA: Art. 184), 185-II (LA: Art. 185), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (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), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) Annex 1