RULE 2.3.5: OBLIGATIONS OF THE CONTROLLED PREMISES

For the purposes of articles 14-B (LA: Art. 16B) and 15 (LA: Art. 15) of the Law, individuals who obtain a concession or authorization to provide handling, storage and custody services for foreign trade merchandise, must comply with the following:

I. In accordance with articles 15, section I (LA: Art. 15) of the Law and 54, section II (RLA: Art. 54) of the Regulation, in the first year of operation they must present to the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas) within 30 days of the notification of the authorization or concession, a bond policy or insurance contract equivalent to 10% of the amount of their investment program. In subsequent years of validity of the concession or authorization, the amount of the fiscal interest guarantee will be for an amount equivalent to the average daily value of the merchandise stored during the immediately preceding calendar year, and must be presented the bond policy, insurance contract or corresponding letter of credit before the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), in the first 15 days of the month of January.

II. For the purposes of the compensation referred to in section IV and the decrease in expenses referred to in section VII, second paragraph, both from the article 15 (LA: Art. 15) of the Law, the legal entities that have obtained authorization or concession to provide the services of handling, storage and custody of foreign trade merchandise, may make the compensation or reduction provided that they submit a monthly dictum for each concession or authorization, prepared by a registered public accountant under the terms of article 52, section I of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 52), in accordance with the "Format to present the Dictum of compensation or reduction against the exploitation in charge", of Annex 1. (RGCE 2020: Anexo 1)

The dictum will contain the following information:

a) For compensation against exploitation:

1. Fees that individuals cover for the aforementioned services, unless it is higher than that provided for in the Federal Rights Law (Ley Federal de Derechos) for the same services, when provided by the authority in the fiscal precinct, assumption in which the fee established by the aforementioned law will be considered (fees in force at the time of service provision).

2. Date from which the customs authority informs the controlled premises that the merchandise remains in its custody, due to its seizure by the customs authorities or by virtue of its being owned by the federal tax authorities.

3. Date on which the merchandise are withdrawn, as indicated in article 15, section IV, third paragraph, sections a), b) and c) (LA: Art. 15) of the Law, prior notification of its transfer to INDEP; its release in favor of its owners or consignees, assignees or donees; or, in which its destruction is instructed. The compensation of the fees derived from the storage of merchandise whose removal from the controlled premises was authorized will not proceed and these are not withdrawn, in accordance with the provisions of the Law, for reasons attributable to INDEP or its owners or consignees, or are not destroyed by the controlled premises.

4. Total amount for the provision of services, considering the current fees and the period of service provision.

5. Description of the merchandise, indicating the data that allow them to be identified including their weight, volume, or number, in addition to the elements that allow the controlled premises to calculate the cost of the services.

6. Attach to the dictum a copy of the documents that support the information referred to in the previous points, without which it will be of no value.

b) For the decrease against exploitation:

1. Program authorized by the Service Tax Administration (Servicio de Administración Tributaria) in which the works to be carried out are expressly identified, attaching a plan in which the administrative offices of the customs or their complementary facilities are located and the works that will be carried out within them, indicating the stages and terms in which the works will be carried out and their unit and total value in national currency and without the Value-Added Tax (Impuesto al Valor Agregado).

2. Minutes drawn up by Service Tax Administration (Servicio de Administración Tributaria) authorities, stating the work carried out, stage and period, as well as unit and total value, in accordance with the authorized program and also stating the delivery and reception to the satisfaction of the authorities.

3. The reduction of the amounts that correspond to the work against exploitation, specifying partial decreases and pending balances.

4. Attach to the dictum a copy of the documents that support the referred information, without which it will be of no value.

c) Summary of the information contained in section II, subparagraphs a) and b) of this rule, presented by the taxpayer in which it will be indicated: final balance of amounts to be compensated and reduced according to the last dictum, amount determined in the month, amount to be offset and decreased in the month and the pending balance to offset and decrease for the following month.

The taxpayer shall expressly state in the dictum that there are no amounts against which to compensate or decrease in the period subject to the dictum in the summary of the information indicated in section II, paragraph c) of this rule, when applicable.

The dictum described in this rule is different from the one made on the financial statements of the company and will be issued in compliance with the tax and customs provisions, in terms of article 52 (CFF: Art. 52) of the Federal Fiscal Code (Código Fiscal de la Federación), without the provisions of article 52-A (CFF: Art. 52A) of the aforementioned ordinance.

III. For the purposes of article 15, sections V and VI (LA: Art. 15) of the Law, during the period in which the free storage and custody of the merchandise is allowed, the interested party will only be obliged to pay for the services generated by the prior recognition maneuvers, as well as the services of handling of the same, provided that said services are not those that are included in the transport contract.

The deadlines for the free storage and custody of the merchandise must be allowed, provided that merchandise enter the controlled premises, regardless of whether they have been transferred or transship. In no case will the abandonment periods be interrupted due to the provisions of this paragraph.

IV. For the purposes of article 55 (RLA: Art. 55) of the Regulation, when the consolidators or deconsolidation agent do not indicate an address to hear and receive notifications within the jurisdiction of the customs, the warehouse agent must send to the customs the list of the merchandise that enter the warehouse for its notification on bulletin boards, which must remain in these stages for 5 days. Likewise, they must immediately notify their constituents of the aforementioned communication and will be responsible for the damages that, in their case, they cause due to negligence or delay in the notice in question.

V. For the purposes of article 15, section VI (LA: Art. 15) of the Law, the transfer of merchandise between the controlled premises may be carried out for a single occasion, except in the case of controlled premises whose circumscription corresponds to a maritime or aerial traffic customs when the merchandise is covered by a Master Air Waybill consigned to a cargo consolidator or deconsolidation agent, in which case the transfer of merchandise between precincts may be made up to two times, for which the precinct that allows the transfer to another premises that has previously been requested by electronic means, must inform the requesting venue, before the merchandise is delivered, by the same means, the list of shipments that it will actually deliver, and the venue that requested the transfer must electronically acknowledge receipt of the physical receipt of the same. Upon introducing the merchandise transferred to the receiving site, it will formalize the entry by electronic acknowledgment of receipt, confirming the list of shipments that it takes possession of. In the event of a discrepancy between what was transferred and what was actually received, the facility that allowed the transfer must immediately notify the customs administrator.

VI. The holders of the concessions or authorizations must present to the customs within whose circumscription the controlled premises is located, the rate of the services offered that coincides with the one displayed in public view in their establishments in the terms of articles 8, 57 and 58 of the Federal Law for Protection of the Consumer (Ley Federal de Protección al Consumidor), which must refer to each of the services directly or indirectly related to the authorization or concession. The rate must be presented to customs within the first 15 days of the month of January of the year in which it is applied, and the changes suffered by said rates during the year in question must be submitted to customs within a period of 15 days as of the date the change occurs. The prices contained in the tariff referred to in this rule are independent of the tariffs set by the Secretary of Communications and Transportation (Secretaría de Comunicaciones y Transportes) in the port areas in accordance with articles 60, 61 and 62 of the Port Law (Ley de Puertos), and must be clearly distinguishable from them.

VII. For the purposes of articles 15, sections IV and VII (LA: Art. 15) of the Law, 40, subsections d) and q) (LFD: Art. 40) and 232-A (LFD: Art. 232A) of the Federal Rights Law (Ley Federal de Derechos), the following must be observed:

a) Present before the Central Administration of Planning and Programming of Foreign Trade (Administración Central de Planeación y Programación de Comercio Exterior), no later than the last business day of each month, a copy of the dictum referred to in section II of the present rule through the "Format to present the Dictum of compensation or reduction against the exploitation in charge", of Annex 1. (RGCE 2020: Anexo 1)

b) When it corresponds, carry out through the e5cinco electronic scheme, the payment of the exploitation provided for in article 15, section VII (LA: Art. 15), in the terms established in said article.

c) In the case of controlled premises that have the obligation to pay the right established in article 232-A of the Federal Rights Law (Ley Federal de Derechos) (LFD: Art. 232A), must do so through the e5cinco electronic scheme, observing the provisions of article 234 (LFD: Art. 234) of the aforementioned Law.

d) Carry out within the period provided for in article 4, fifth paragraph (LFD: Art. 4) of the Federal Rights Law (Ley Federal de Derechos), the payment of the annual fee indicated in article 40, subsection d) (LFD: Art. 40) of the aforementioned Law, in relation to Annex 19 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

e) In the case of having authorization so that, within the controlled premises, the merchandise stored in them can be subject to elaboration, transformation or repair, it must be carried out through the e5cinco electronic scheme, within the period provided for in article 4, fifth paragraph of the Federal Rights Law (Ley Federal de Derechos) (LFD: Art. 4), the payment of the right indicated in article 40, subsection q) (LFD: Art. 40) of the aforementioned Law, in relation to Annex 19 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

VIII. In accordance with the provisions of articles 14-B (LA: Art. 14B), first paragraph and 15 (LA: Art. 15), first paragraph of the Law, the holders of the concessions and authorizations, within the buildings in which they provide the services of handling, storage and custody of merchandise, must allow and assist the customs authority in the practice of inspections regarding of those assets that they have under their protection.

IX. For the purposes of the provisions of articles 1 (LA: Art. 1), 26, section III (LA: Art. 26) and 144, section IX (LA: Art. 144) of the Law, they must allocate to a place for the practice of the functions of inspection, surveillance and review of the handling, transport or possession of the merchandise that they have under their protection, to which only the personnel authorized by the corresponding customs will have access. These facilities must comply with the requirements established by the Service Tax Administration (Servicio de Administración Tributaria) through guidelines, which will be announced on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

Law 1 (LA: Art. 1), 14 (LA: Art. 14), 14-A (LA: Art. 14A), 14-B (LA: Art. 14B), 14-D (LA: Art. 14D), 15-I,-IV,-V,-VI,-VII (LA: Art. 15), 26-III (LA: Art. 26), 144-IX (LA: Art. 144), 186-XIV (LA: Art. 186), 187-XIV (LA: Art. 187), Federal Rights Law (LFD) 4 (LFD: Art. 4), 40 (LFD: Art. 40), 232-A (LFD: Art. 232A), 234 (LFD: Art. 234), Federal Law for Protection of the Consumer (Ley Federal de Protección al Consumidor) 8, 57, 58, Port Law (Ley de Puertos) 60, 61, 62, Federal Fiscal Code (CFF) 52-I (CFF: Art. 52), 52-A-I (CFF: Art. 52A), 134-III (CFF: Art. 134), Regulation 54-II (RLA: Art. 54), 55 (RLA: Art. 55), General Rules of Foreign Trade (RGCE) 1.1.4. (RGCE 2020: Regla 1.1.4), 2.3.8. (RGCE 2020: Regla 2.3.8), Miscellaneous Fiscal Resolution (RMF) Annex 19