RULE 1.8.2: OBLIGATIONS OF THOSE AUTHORIZED TO PROVIDE ELECTRONIC PRE-VALIDATION SERVICES OF DATA CONTAINED IN THE CUSTOMS DECLARATIONS (PEDIMENTOS)

For the purposes of articles 16-A (LA: Art. 16A) of the Law and 13 (RLA: Art. 13) of the Regulation, those who obtain the authorization to provide the services of electronic pre-validation of the data recorded in the customs declarations (pedimentos), must comply with the following:

I. Provide the service uninterruptedly, in the terms indicated in the authorization.

II. Give online access to users.

III. Pre-validate the customs declarations (pedimentos) complying with the syntactic, catalógico, structural and normative criteria, pre-validating the information and providing its digital stamp in each pre-validated customs declaration (pedimento), complying with the "Technical Guidelines of VOCE-SAAI Records" and with the "Technical guidelines for authorized people to provide their digital stamp in the pre-validation customs declarations (pedimentos)", issued by the General Customs Administration (Administración General de Aduanas), which can be consulted on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

Those authorized may incorporate in the pre-validation of customs declarations (pedimentos), additional criteria to those indicated in the aforementioned guidelines, prior notification to the Service Tax Administration (Servicio de Administración Tributaria). Likewise, the Service Tax Administration (Servicio de Administración Tributaria) may at any time require such people to include additional criteria.

The adjustments to the system will be made in the terms and conditions indicated in the guidelines referred to in the first paragraph of this section.

IV. Provide users with the necessary technical assistance in relation to the link for the transmission of information and pre-validation of the customs declarations (pedimentos).

V. Provide the customs authority with all the technical and administrative support necessary to carry out the link of the computing means and its maintenance.

VI. Provide any type of information and documentation, when required by the customs authority, as well as allow the latter access to its offices and facilities to evaluate the provision of the service.

Likewise, allow the customs authority access to its offices and facilities to verify the provision of the service, regarding technologies and information security or any other obligations related to authorizations, including those related to infrastructure and technical requirements that must be met to provide services on a permanent basis.

VII. Keep a simultaneous record of the operations in accordance with the provisions of article 16-A, third paragraph (LA: Art. 16A) of the Law, which must contain the data corresponding to the customs, customs declaration (pedimento)number, pre-validation date and patent number or authorization of the customs agent, customs representative, customs agency, importer or exporter, if applicable.

VIII. Integrate and keep updated an automated registry of customs agents and the company that they have established to facilitate the provision of their services, as well as of other people and customs agents and their constituents, to those who provide the electronic data pre-validation service in the terms of section I of this rule, which contains the name, denomination or company name, and Federal Taxpayer Registration (RFC) of the taxpayers, customs agents, the company that they had established to facilitate the provision of their services, the customs agents and their constituents and the Unique Population Registry Code (CURP), in the case of individuals.

IX. Create a file for each customs agent and company that has been established to facilitate the provision of their services under the terms of the Law, as well as the customs representative and their constituents, with a copy of the tax identification card, proof of address and copy of official identification.

X. Maintain the absolute security and confidentiality of all information, as well as the documentation used and the systems used, complying with the provisions of the legislation applicable to the protection of personal data.

Likewise, the "Letter of commitment to confidentiality, reservation and protection of information and data" must be complied with, established in the "Guidelines that must be observed by those who have the authorization to provide the services of electronic pre-validation of data, contained in the customs declarations (pedimentos) and those interested in obtaining it" that the General Customs Administration (Administración General de Aduanas) issues for this purpose, which can be consulted on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

XI. Immediately inform the customs authority of any anomaly or irregularity that occurs with respect to the provision of the service or in the operations of its users, of which they are aware.

XII. Carry out within the period provided for in article 4, fifth paragraph (LFD: Art. 4) of the Federal Rights Law (LFD), the payment of the annual fee indicated in article 40, subsection o) (LFD: Art. 40) of the aforementioned Law, in relation to Annex 19 of the Miscellaneous Fiscal Resolution (RMF).

XIII. For the purposes of rule 3.5.1., section II, subsections f) and g), numeral 2 (RGCE 2020: Regla 3.5.1), the inquiry to confirm that the used vehicle being imported is not reported as stolen, accident, restricted or prohibited for circulation in the country of origin, in accordance with article 6 of the Decree of used vehicles, it must be done with a company that has the registry of companies that provide the background of used vehicles granted by the General Customs Administration (Administración General de Aduanas), referred to in rule 3.5.12 (RGCE 2020: Regla 3.5.12).

Those authorized to provide electronic data pre-validation services, contained in the customs declarations (pedimentos), in accordance with rule 1.8.1. (RGCE 2020: Regla 1.8.1), they must make the information referred to in the previous paragraph available to the Service Tax Administration (Servicio de Administración Tributaria), for remote consultation in real time, which must be no older than 72 hours prior to importation and be online, which allows knowing the history of the vehicle being imported, regarding compliance with the applicable provisions on physical-mechanical inspection and gas emission.

For the purposes of article 144-A, section VI (LA: Art. 144A) of the Law and of this rule, the General Customs Administration (Administración General de Aduanas) may cancel the authorization referred to in rule 1.8.1. (RGCE 2020: Regla 1.8.1), derived from the reviews carried out by the Central Administration of Customs Research (Administración Central de Investigación Aduanera) for this purpose, to those who fail to comply with the provisions of this section or detect irregularities.

If, derived from the review of the vehicle history, the vehicle does not meet the conditions to be imported in accordance with rule 3.5.1., section II, paragraphs f) and g), numeral 2 (RGCE 2020: Regla 3.5.1), the person authorized to provide the services of electronic pre-validation of data, contained in the petition, must reject the procedure, based on the vehicle's VIN number and deliver to the Central Administration of Customs Research (Administración Central de Investigación Aduanera) immediately and electronically, the format "Electronic notice of rejection (Rule 1.8.2.)" of Annex 1 (RGCE 2020: Anexo 1), through the Service Tax Administration (Servicio de Administración Tributaria) Portal.

XIV. Present the corresponding notice in the terms of rule 1.2.2. (RGCE 2020: Regla 1.2.2), regarding the updating of any data that has been considered to grant the authorization.

XV. Comply with the information security control means indicated in the "Guidelines that must be observed by those who have the authorization to provide electronic data pre-validation services, contained in the customs declarations (pedimentos) and those interested in obtaining it" issued by the General Customs Administration (Administración General de Aduanas), which can be consulted on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

Customs agents, customs agencies, customs representatives, importers or exporters and other people who receive the service must provide the authorized person (s) with whom they carry out the pre-validation of the customs declarations (pedimentos) they process, the information related to their full name, denomination or company name, patent or authorization number, name or company name of the company that they had established for the provision of their services or of their constituents, address in which they carry out the operations and their own Federal Taxpayer Registration (RFC) and of the incorporated company or of the constituents, as well as any modification to this information.

In no case, authorized person (s) may provide the service to customs agents, customs agencies, customs representatives, importers or exporters and to other persons who request it, when the name, denomination or business name or fiscal address of the taxpayer, of the customs agent, of the company that it has constituted for the provision of its services or of the principal of the customs agent, whether false, non-existent or cannot be located.

In the case of general warehouses of deposit and courier and parcel companies, authorized to provide electronic pre-validation services of the data recorded in the customs declarations (pedimentos), they will be obliged to comply with the provisions of sections I, III, V, VI, X, XI, XII, XIV and XV, of this rule.

Law 16-A (LA: Art. 16A), 36 (LA: Art. 36), 144-A-VI (LA: Art. 144A), Federal Rights Law (LFD) 4 (LFD: Art. 4), 40 (LFD: Art. 40), Federal Fiscal Code (CFF) 16-C (CFF: Art. 16C), Regulation 13 (RLA: Art. 13), Decree of used vehicles 6, General Rules of Foreign Trade (RGCE)1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), 1.8.1. (RGCE 2020: Regla 1.8.1), 3.5.1. (RGCE 2020: Regla 3.5.1), 3.5.12. (RGCE 2020: Regla 3.5.12), Annex 1 (RGCE 2020: Anexo 1), Miscellaneous Fiscal Resolution (RMF) Annex 19