RULE 2.2.3: PROCEDURE FOR THE DELIVERY OF MERCHANDISE IN THE CONTROLLED PREMISES

For the purposes of article 26, sections III, VII and VIII of the Law (LA: Art. 26), the people who have authorization or concession to provide the services of handling, storage and custody of foreign trade merchandise in controlled premises, will be obliged to deliver the merchandise that are in their custody when the customs agent, customs agency or customs representative or accredited legal representative, present the customs document that protects them and, where appropriate, the "List of documents" of Annex 1 (RGCE 2020: Anexo 1). A copy of the customs document shall be deemed to have been presented when the controlled premises, prior to the merchandise leaving, captures the customs declaration (pedimento) number in the registry, in accordance with rule 2.3.8 (RGCE 2020: Regla 2.3.8).

It will be considered that they comply with the obligation to verify the authenticity of the data recorded in the customs declarations (pedimentos) presented for the withdraw of the merchandise, when they make the comparison of the data contained in the printout of the "Simplified Form of the Customs Declaration (Pedimento)" of Annex 1 (RGCE 2020: Anexo 1), with the data of the customs declaration (pedimento) that appears in the electronic verification system, in which the payment or compliance information appears, which can be verified by reading the two-dimensional barcode QR ( Quick Response Code), regarding the contributions and compensatory fees determined or paid in said customs declarations (pedimentos), and electronically keep the customs declaration (pedimento) consulted in the system. In the case of operations carried out under consolidated customs declarations (pedimentos), it must be verified electronically that the customs declaration (pedimento) number indicated in the printout of the "Consolidated Notice Form" of Annex 1 (RGCE 2020: Anexo 1), with which they intend to withdraw the merchandise, is open in the system as a previous consolidation, that the data coincide, and that they keep the previous consolidation electronically, consulted in the system.

In the case of the delivery of merchandise in containers, the authenticity of the data recorded in the customs documents presented for its withdraw must also be verified, making the comparison of the container number and checking that the documentation and the characteristics of the container correspond to what is indicated in the customs declaration (pedimento) or in the prinout of the "Consolidated Notice Form" of Annex 1 (RGCE 2020: Anexo 1), that they present for withdrawal.

In order to carry out electronic verification in the Automated Integral Customs System (Sistema Automatizado Aduanero Integral) of the customs documents referred to in this rule, the electronic system and software provided by the General Administration of Communications and Information Technology (Administración General de Comunicaciones y Tecnologías de la Información) must be installed and carried out in accordance with the user's manual for consultation of customs declarations (pedimentos) for the controlled premises. In the case of controlled premises in maritime traffic customs, in order to carry out the delivery of merchandise in containers, they must have the electronic confirmation of departure generated by the Automated Integral Customs System (Sistema Automatizado Aduanero Integral), in accordance with the guidelines established by the General Customs Administration (Administración General de Aduanas) for this purpose, which are will be announced on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

If it is detected that the contributions and, where appropriate, corresponding compensatory fees have not been paid or the data of the customs declaration (pedimento), the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet), equivalent document or the bill of lading do not coincide with the customs declaration (pedimento), the controlled premises will refrain from delivering the merchandise, will retain the customs declaration (pedimento) and other documents that have been exhibited, and must immediately notify the administrator of the customs of its constituency.

Law 15 (LA: Art. 15), 26-III, VII, VIII (LA: Art. 26), 52 (LA: Art. 52), 53-VII (LA: Art. 52), 186-VII, XIV (LA: Art. 186), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.6.2. (RGCE 2020: Regla 1.6.2), 2.3.8. (RGCE 2020: Regla 2.3.8), Annex 1 (RGCE 2020: Anexo 1)