RULE 1.8.3: PAYMENT OF THE EXPLOITATION OF THOSE AUTHORIZED TO PROVIDE ELECTRONIC PRE-VALIDATION SERVICES
For the purposes of article 16-A --199-Art. 16A--, last paragraph of the Law, the payment for the electronic pre-validation of each customs declaration (pedimento) that, prior to the start of customs clearance, must be made by those who introduce or extract merchandise from the national territory, will be $260.00 (two hundred sixty pesos 00/100 mn ).
Payment for electronic data pre-validation, referred to in article 16-A --199-Art. 16A--, penultimate and last paragraphs of the Law, must be covered through the credit institutions authorized for the collection of foreign trade contributions, for each pre-validated customs declaration (pedimento) and subsequently presented to the customs authority for clearance. The distribution and the entire amount will be made in accordance with the following:
I. The amount of $240.00 (two hundred forty pesos 00/100 mn), in terms of the Law and Annex 2 --365-Anexo 2-- that corresponds to the exploitation in charge by the individual authorized in accordance with the first paragraph of Article 16- A --199-Art. 16A-- of the Law, together with the Value-Added Tax (Impuesto al Valor Agregado) that corresponds to it, will be paid in terms of rule 1.6.2. --309-Regla 1.6.2--, the amounts corresponding to exploitation and Value-Added Tax (Impuesto al Valor Agregado) must be submitted separately in the block called "settlement table", when processing the respective customs declaration (pedimento).
II. The amount of $ 20.00 (twenty pesos 00/100 m.n.), together with the corresponding Value-Added Tax (Impuesto al Valor Agregado), will be that received by the people authorized to provide the service referred to in this rule.
The exploitation referred to in article 16-A --199-Art. 16A-- of the Law, will not be paid in the case of customs declarations (pedimentos) that are processed with the following customs declaration (pedimento) codes of Appendix 2 of Annex 22 --379-Apendice 2--, "GC", "R1", when the customs declaration (pedimento) is subject to of rectification, said exploitation would have been paid; "L1", "E1", "E2", "G1", "C3", "K2", "F3", "V3", "E3", "E4", "G2", "K3", "G6","G7", "M3", "M4", "J4"and "T3", as well as any rectifications made to them, provided that the code is not rectified to replace it with a code subject to payment of the exploitation. In these cases, the pre-validation service will not be paid either.
The provisions of the previous paragraph will also be applicable in the case of rectifications of customs declarations (pedimentos) that have been processed with the customs declaration (pedimento) codes "AA", "A7", "A8", "A9", "H4", "H5", "H6" and "H7" of Appendix 2 of Annex 22 --379-Apendice 2--, repealed in the First Resolution of Modifications to the General Rules on Foreign Trade for 2007, published in the Official Journal of the Federation (Diario Oficial de la Federación) on June 27, 2007.
Law 16-A --199-Art. 16A--, General Rules of Foreign Trade (RGCE) 1.6.2. --309-Regla 1.6.2--, 1.8.1. --311-Regla 1.8.1--, Annexes 2 --365-Anexo 2-- and 22 --367-Anexo 22--