RULE 2.1.3: CUSTOMS DECLARATION OF MONEY

For the purposes of article 9 of the Law (LA: Art. 9), the people obliged to declare the entry or exit of amounts in cash, in national or foreign checks, payment orders or any other document receivable or a combination of them, greater than the equivalent in the currency or currencies in question of 10,000 (ten thousand dollars), they must do so through the official format "Declaration of Internment or Extraction of Cash Amounts and / or Documents Receivable (Spanish and English)" of Annex 1 (RGCE 2020: Anexo 1).

They may also choose to submit the aforementioned declaration electronically, transmitting the required information to the customs authority through the Service Tax Administration (Servicio de Administración Tributaria) Portal.

Once the information referred to in the previous paragraph has been transmitted, the system will generate an acknowledgment of receipt, which will be valid for 30 calendar days, counted from the date of transmission of the information and will be presented by the interested party either printed or through any electronic device that allows it to be viewed, instead of the format "Declaration of Internment or Extraction of Cash Amounts and / or Documents Receivable (Spanish and English)" of Annex 1 (RGCE 2020: Anexo 1), before the customs authority.

A new transmission must be made or the official form with the corresponding data must be submitted to the customs authority, before submitting to the automated selection mechanism, in the event that upon entry of the obligor or exit from national territory, the acknowledgment of receipt lacks validity or the information contained in it cannot be viewed by the authorities in the system, or, when it states that the content of their declaration has changed.

People who have declared in the format "Customs declaration for passengers from abroad (Spanish and English)" or "Declaration of money departing passengers (Spanish, English and French)" of Annex 1 (RGCE 2020: Anexo 1), who carry amounts of cash or documents receivable greater than the equivalent in the currency or currencies in question of 10,000 (ten thousand dollars), they must deliver when entering or leaving the national territory in the corresponding customs, the declaration to which it refers the first paragraph of this rule, or the acknowledgment of receipt, in the case of declarations submitted electronically.

The international transport companies for the transfer and custody of securities, courier companies including parcels and the Mexican Postal Service (Servicio Postal Mexicano), when they enter or extract from the national territory amounts in cash or any of the documents referred to in the first paragraph of this rule, they must attach to the corresponding customs document the declaration referred to in the first paragraph of this rule for each operation carried out, accompanying a copy of the documentation stating the declaration of said amounts of cash or documents receivable by the service applicant, in the case of the declarations filed electronically, the corresponding acknowledgment of receipt must be submitted.

People who use the services indicated in the previous paragraph, must declare the amounts in cash or documents receivable, referred to in the first paragraph, in the shipping document, air waybill or the document that records the shipment or transfer concerned.

In the case of individuals or legal entities that carry out import or export operations, which imply the entry into the national territory or the exit from it of amounts in cash or documents receivable, in the terms of article 9, first paragraph of the Law (LA: Art. 9), they must submit and attached to the customs declaration (pedimento) the declaration referred to in the first paragraph of this rule, or the corresponding acknowledgment of receipt, in the case of declarations submitted electronically.

Law 9 (LA: Art. 9), 144-XXX (LA: Art. 144), 184-VIII (LA: Art. 184), Regulation 8 (RLA: Art. 8), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), Annex 1 (RGCE 2020: Anexo 1)