RULE 2.2.8: WITHDRAWAL AND RETURN OF MERCHANDISE IN DEPOSIT BEFORE CUSTOMS

For the purposes of articles 92 (LA: Art. 92), 93 (LA: Art. 93) of the Law and 139 (RLA: Art. 139) of the Regulation, to carry out the return of merchandise that are in deposit before customs or the withdrawal of the customs regime, the following will be followed:

I. In the case of merchandise of foreign origin that are in deposit before customs that are not going to be imported or of the withdrawal to send merchandise to a different customs regime, the corresponding customs declaration (pedimento) must be presented, declaring the number of the original import customs declaration (pedimento) or the number of the acknowledgment of value, if applicable, the air waybill, bill of lading or waybill

In the case of the return of merchandise of foreign origin that have entered the national territory by aerial, are in deposit before customs and are not going to be imported, it will not be necessary to process a customs declaration (pedimento), provided that they present a free written notice, in advance on a working day and time to customs, attaching the corresponding documentation in accordance with the previous paragraph.

In the case of withdrawal of the export regime, in accordance with article 93, second paragraph (LA: Art. 93) of the Law, it will not be necessary to comply with the non-tariff regulations and restrictions to which the merchandise are subject to import, as long as they have not left the national territory. Likewise, the partial withdrawal may be made, presenting the withdrawal customs declaration (pedimento) and subsequently the rectification for the quantities actually exported in terms of article 89 (LA: Art. 89) of the Law.

In the withdrawal customs declaration (pedimento), the corresponding identifier must be submitted, as well as making the payment of the minimum Customs Processing Law (Derecho de Trámite Aduanero) fee, established in article 49, section IV (LFD: Art. 49) of the Federal Rights Law (Ley Federal de Derechos). In the case of the withdrawal of the export of merchandise that had been imported in accordance with article 86 (LA: Art. 86) of the Law, in addition, a simple copy of the proof of deposit in customs account must be attached.

II. In the case of merchandise of national origin that are in deposit before customs that will not be exported, or foreign merchandise of animal origin, perishable or easily decomposed, that are in deposit before customs, will be removed from customs or their return, as appropriate, having to present in free writing, by means of which said circumstance is manifested, attaching the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or the equivalent document that expresses the commercial value of the merchandise.

The courier and parcel companies may return the merchandise that they have transported and that is in deposit before customs, previously presenting a notice to the customs that corresponds to the controlled premises. The return will be processed with the notice stating the stamp of presentation of the same before customs.

III. In the case of merchandise that are not in deposit before customs, for which the corresponding customs declaration (pedimento) has been prepared and paid and said merchandise are no longer going to enter or leave the national territory, the electronic withdrawal of the customs declaration (pedimento) that protects may be carried out the corresponding operation, being able to offset the balances in favor in the terms of article 138 (RLA: Art. 138) of the Regulation and rule 1.6.19. (RGCE 2020: Regla 1.6.19)

In the event that it is intended to offset balances in favor, the provisions of article 138 of the Regulations, as well as rules 1.6.19, will be followed. (RGCE 2020: Regla 1.6.19) and 5.2.1. (RGCE 2020: Regla 5.2.1)

The withdrawal or return of merchandise of foreign origin will not proceed, in the case of prohibited import merchandise, weapons, substances harmful to health or there are unpaid tax credits.

Law 23 (LA: Art. 23), 86 (LA: Art. 86), 89 (LA: Art. 89), 90 (LA: Art. 90), 92 (LA: Art. 92), 93 (LA: Art. 93), 120 (LA: Art. 120), Federal Rights Law (Ley Federal de Derechos) 49-IV (LFD: Art. 47), Regulation 138 (RLA: Art. 138), 139 (RLA: Art. 139), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), 1.6.19. (RGCE 2020: Regla 1.6.9), 5.2.1. (RGCE 2020: Regla 5.2.1), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) Annex 19