RULE 2.2.9: PROCEDURE FOR REGIME CHANGES

For the purposes of articles 93, third paragraph (LA: Art. 93) of the Law and 140 (RLA: Art. 140) of the Regulation, the regime change will proceed provided that the regime to which the merchandise in question were initially destined is in force and the physical presentation of the merchandise will not be required.

For cases in which the declared value in the customs declaration (pedimento) is lower than its estimated price in accordance with the Annexes of the "Resolution that establishes the mechanism to guarantee the payment of contributions in merchandise subject to estimated prices by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público)", published in the Official Journal of the Federation (Diario Oficial de la Federación) on February 28, 1994 and its subsequent modifications, the proof of deposit or guarantee must be attached to the import customs declaration (pedimento), which guarantees the contributions corresponding to the difference between the declared value and the respective estimated price, in accordance with the provisions of rule 1.6.28. (RGCE 2020: Regla 1.6.28)

Law 90 (LA: Art. 90), 91 (LA: Art. 91), 93 (LA: Art. 93), Regulation 140 (RLA: Art. 140), "Resolution that establishes the mechanism to guarantee the payment of contributions in merchandise subject to estimated prices by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público)", General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.6.28. (RGCE 2020: Regla 1.6.28)