RULE 1.9.7: DETAILS FOR THE PURPOSE OF APPLYING THE FINE ON THE NON-TRANSMISSION OF INFORMATION BY AIRLINES

For the purposes of article 185, section VIII (LA: Art. 185) of the Law, it will be considered that the electronic transmission of information regarding passengers, crew and means of transport is:

I. Omitted, when the API, PNR or DCS data elements provided for in rules 1.9.4 are not transmitted electronically (RGCE 2020: Regla 1.9.4), 1.9.5. (RGCE 2020: Regla 1.9.5) and 1.9.6. (RGCE 2020: Regla 1.9.6), as appropriate, within the terms provided by them, that is:

On regular flights:

a) The API data, indicated in rule 1.9.5. (RGCE 2020: Regla 1.9.5), corresponding to the total number of passengers and crew, transported on the flight in question,

b) The PNR data, indicated in the first and second paragraphs of rule 1.9.4. (RGCE 2020: Regla 1.9.4), corresponding to all passengers who have made a reservation for the flight in question, or

c) The DCS data, indicated in the penultimate paragraph of rule 1.9.4. (RGCE 2020: Regla 1.9.4), corresponding to all passengers and checked baggage at the time of the flight closing.

On non-scheduled flights:

a) The data corresponding to the total number of passengers and crew transported on the flight in question, in accordance with rule 1.9.6. (RGCE 2020: Regla 1.9.6)

The information will not be considered to have been omitted, when any of the following assumptions occurs:

a) When due to force majeure, the aircraft lands in a Mexican airport other than the one transmitted in time and form to the Service Tax Administration (Servicio de Administración Tributaria).

b) When, due to force majeure, an aircraft lands at a Mexican airport, if its destination was originally an airport abroad, for which it was not formally obliged to transmit the information electronically.

c) When due to failures in the electronic system, the information transmitted by the airlines is not received.

d) When, due to verifiable technical failures by the airlines, the transmission is not made, provided that such circumstance is notified to the customs authorities before the expiration of the terms referred to in the rules 1.9.4. (RGCE 2020: Regla 1.9.4), 1.9.5. (RGCE 2020: Regla 1.9.5) and 1.9.6. (RGCE 2020: Regla 1.9.6), and once the communications have been restored, carry out the transmission immediately.

e) When, due to force majeure, it is proven that the notification referred to in the previous paragraph could not be made within said periods, provided that once the communications have been restored, they make said notification and transmit the information immediately, and

f) When the airline demonstrates with a copy of the message or any other sufficient means that the transmission was made before the expiration of the deadlines provided in the rules 1.9.4. (RGCE 2020: Regla 1.9.4), 1.9.5. (RGCE 2020: Regla 1.9.5) and 1.9.6. (RGCE 2020: Regla 1.9.6)

II. Incomplete, when any of the data elements (fields) related to the passenger, crew member or means of transport had not been transmitted, corresponding to any of the data groups (API, PNR or DCS, as appropriate, of rules 1.9.4. (RGCE 2020: Regla 1.9.4) and 1.9.5. (RGCE 2020: Regla 1.9.6)), or any of the data elements indicated in rule 1.9.6. (RGCE 2020: Regla 1.9.6), in the case of non-scheduled flights, as long as the omitted data (field) is mandatory.

The information will not be considered to be incomplete, when due to failures in the electronic system, some elements cannot be consulted, as long as the company demonstrates that the transmission was completed in the deadlines provided in the aforementioned rules.

III. Incorrect, when:

a) Information related to a passenger, the flight and the crew, in accordance with the provisions of rules 1.9.4. (RGCE 2020: Regla 1.9.4), 1.9.5. (RGCE 2020: Regla 1.9.5) and 1.9.6. (RGCE 2020: Regla 1.9.6), does not correspond to the real one.

b) The DCS information transmitted at the time of the flight closure, indicated in the penultimate paragraph of rule 1.9.4. (RGCE 2020: Regla 1.9.4), contains data related to any passenger or crew member who had not boarded the aircraft.

The information will not be considered to be incorrect, when due to failures in the electronic system, some elements cannot be consulted, as long as the company demonstrates that the transmission was carried out correctly within the deadlines provided in the aforementioned rules.

IV. Extemporaneous, when the information indicated in the rules 1.9.4. (RGCE 2020: Regla 1.9.4), 1.9.5. (RGCE 2020: Regla 1.9.5) and 1.9.6. (RGCE 2020: Regla 1.9.6), is received by the Service Tax Administration (Servicio de Administración Tributaria), after the deadlines provided in them.

The information will not be considered to be untimely, when due to failures in the electronic system, the information is received outside the deadlines provided in the aforementioned rules, provided that the company demonstrates that the transmission was carried out on time.

In the case of the omission of electronically transmitting the information related to each passenger, crew member and means of transport referred to in article 7, first paragraph (LA: Art. 7) of the Law, referred to in rules 1.9.4. (RGCE 2020: Regla 1.9.4), and 1.9.5. (RGCE 2020: Regla 1.9.5), the customs authorities, where appropriate, may determine the appropriate sanction considering applying an amount not greater than that corresponding to six fines referred to in article 185, section VIII (LA: Art. 185) of the Law, by the flight in question.

Law 6 (LA: Art. 6), 7 (LA: Art. 7), 184-IX (LA: Art. 184), 185-VIII (LA: Art. 185), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.9.4. (RGCE 2020: Regla 1.9.4), 1.9.5. (RGCE 2020: Regla 1.9.5), 1.9.6. (RGCE 2020: Regla 1.9.6)