RULE 2.3.8: REGISTRATION AND CONTROL OF MERCHANDISE IN THE CONTROLLED PREMISES

For the purposes of articles 15, sections III, IV, VII and last paragraph (LA: Art. 15) of the Law and 48 (RLA: Art. 48) of the Regulation, the controlled premises must comply with the guidelines issued by the General Customs Administration (Administración General de Aduanas), regarding closed circuit television cameras, which will be announced on the Service Tax Administration (Servicio de Administración Tributaria) Portal, as well as adopt the measures that are required, including the infrastructure and necessary equipment, so that the respective customs can consult the closed-circuit cameras in real time and simultaneously register in the system that the controlled premises has for this purpose. This must be carried out in coordination with customs. At least the following data must be included in the aforementioned registry:

I. Upon entry of the merchandise:

a) Date of entry of the merchandise to the controlled premises.

b) Date of arrival of the vessel, in the case of maritime traffic customs.

c) Number of the bill of lading, air waybill (master and / or house guide) or waybill

d) Vessel registration number / flight number / container number.

e) Dimension, type and number of container stamps and number of padlocks, if applicable.

f) First port, airport, railway terminal or place of shipment (place where the merchandise was loaded).

g) Description of the merchandise.

h) Weight and unit of measure.

i) Number of packages, specifying the type of package: box, bag, pallet, drum, etc., or if it is bulk merchandise.

j) Commercial value declared in the transport document, if applicable.

k) Name and address of the original consignee or the indication of being in the order / original sender stated in the bill of lading / person to be notified.

l) Date of completion of unloading of the merchandise, in the case of maritime traffic customs.

The data referred to in paragraphs c) to k) of this section will be in accordance with the information contained in the documents to which the transport document refers.

m) Name of the person sending the merchandise (sender, supplier and / or shipper of the merchandise).

n) Address of the person sending the merchandise (sender, supplier and / or shipper of the merchandise).

o) When the merchandise was seized by the customs authorities or those that have become the property of the federal tax authorities, it must be specified if the merchandise is within the 20% assigned to the customs authority, indicating in each case the official letter issued by the customs in relation to the request to enter the controlled premises the embargo merchandise and, where appropriate, the official letter in which it was made known that the merchandise became the property of the federal tax authorities, in relation to article 15, section IV (LA: Art. 15) of the Law.

The holder of the concession or authorization must present the format called "Notice of Volumetric Storage Capacity (Rule 2.3.8.)" of Annex 1 (RGCE 2020: Anexo 1), at the time that 18% is occupied and subsequently 20% of the volumetric storage capacity of the merchandise seized by the customs authorities or those that have become the property of the federal tax authorities.

p) Identify the merchandise that are stored at the request of an authority other than customs.

II. During the stay of the merchandise in the controlled premises:

a) Information regarding the violation, damage or loss of the packages or stored merchandise.

III. At the exit of the merchandise from the controlled premises:

a) Date of departure of the merchandise from the controlled premises.

b) Storage period (identifying free storage).

c) Date that causes abandonment.

d) Date on which the notice of the merchandise that caused abandonment was presented to customs.

e) Customs Declaration (Pedimento) number.

f) Customs Declaration (Pedimento) code.

g) Patent number of customs agent or authorization number of the customs representative, customs agency, importer or exporter.

h) Name of the company that carried out the transfer and the date it was made.

i) Date and destination of the return, if applicable.

j) Deconsolidation (container, warehouse, means of transport).

k) Consolidation (container, warehouse, means of transport).

l) Registration of previews and sampling (customs agent, customs agency, customs representative or importer who made the previous, date of movement).

IV. After the merchandise has left the controlled premises:

a) Fiscal folio of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) issued for the collection of services provided to foreign trade operators, in accordance with the provisions of Article 29-A (CFF: Art. 29A) of the Federal Fiscal Code (Código Fiscal de la Federación) and Annex 20 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

b) The total amount of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) issued to foreign trade operators, for the services provided in the controlled premises in accordance with the provisions of Article 29-A (CFF: Art. 29A) of the Federal Fiscal Code (Código Fiscal de la Federación) and Annex 20 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal), when the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) is issued.

c) The total amount obtained for the provision of the service for the handling, storage and custody of foreign trade merchandise, with which the 5% of exploitation that must be paid in accordance with article 15, section VII (LA: Art. 15) of the Law, when the informative declaration called Registry R15 is carried out.

d) According to the rate reported to the general public and the respective Customs in accordance with rule 2.3.5, section VI (RGCE 2020: Regla 2.3.5), indicate the quantity of merchandise that is in storage conformity to the unit of measure with which it is intended to bill the service provided (weight, volume, unit, container, tons, value, days of storage, handling, custody, etc.).

e) If for the storage of the merchandise a compensation is being made in terms of article 15, section IV (LA: Art. 15) of the Law, the corresponding amount must be declared in national currency.

In the case of courier and parcel companies, their simultaneous registration will not need to contain the information provided in sections I, subsection e) and III, subsections i), j) and k) of this rule.

In the case of entry, exit, deconsolidation, physical movement of merchandise from one container to another and transfer of merchandise in containers from controlled premises in maritime traffic customs, in addition to what is stated in the first paragraph of this rule, the controlled premises must electronically transmit to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral), the information that forms part of the "Guidelines for the transmission of information that must be carried out by the controlled premises to the Automated Integral Customs System (SAAI) or the Mexican Digital Window of Foreign Trade", issued by the General Customs Administration (Administración General de Aduanas), which will be disclosed on the Service Tax Administration (SAT) Portal, complying with the technical specifications and procedure established therein.

The controlled premises of the country's customs must carry out the transmission to the Digital Window, to the extent that the computer systems are enabled in each customs in the country, which will be disclosed on the Service Tax Administration (Servicio de Administración Tributaria) Portal, of the electronic documents that contain information regarding the entries, exits, physical movements, consolidation, deconsolidation, subdivision or transfer of the merchandise they store, in accordance with the aforementioned guidelines.

The people who have a concession or authorization to provide the services of handling, storage and custody of foreign trade merchandise, must keep and have at the disposal of the customs authority, the recordings carried out with the closed circuit television camera system, by a minimum period of 60 days.

Law 15-III, IV, VII (LA: Art. 15), Federal Fiscal Code (CFF) 29-A (CFF: Art. 29A), Regulation 48 (RLA: Art. 48), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 2.3.5. (RGCE 2020: Regla 2.3.5), Annex 1 (RGCE 2020: Anexo 1), Miscellaneous Fiscal Resolution (RMF) Annex 20