RULE 2.3.7: OBLIGATIONS OF THOSE AUTHORIZED TO PROVIDE CARGO LOADING, UNLOADING AND MANEUVERING SERVICES IN THE FISCAL PRECINCT

The legal entities that obtain authorization in terms of article 14-C (LA: Art. 14C) of the Law, must comply with the following:

I. Provide maintenance services, allocation of goods, provision of services or execution of works within the fiscal precinct, for which the Customs Administrator will present for approval of the Improvement Committee, the improvement and maintenance proposals to maintain efficiency in customs clearance.

Authorized legal entities may comply with the improvement and maintenance proposals approved by the Committee, through contributions of 3% of all their income without considering the Value-Added Tax (Impuesto al Valor Agregado), obtained in the immediately preceding month, for the provision of loading and unloading services and maneuvers in the fiscal precinct.

To this end, the authorized legal entities will constitute and administer a fund with the monthly contributions referred to in the previous paragraph, which they will make available to the Customs Administrator, who in turn will inform the Improvements Committee, in accordance with the regulations applicable.

Authorized legal entities that do not provide contributions in accordance with this section, may not provide loading, unloading and maneuvering services in the fiscal precinct, as long as they do not cover the omitted contribution.

II. Provide the customs in question, a list of the personnel who will provide the service, accompanying a copy of the document that proves that said personnel is registered with the Mexican Social Security Institute (Instituto Mexicano del Seguro Social) and give notice of the registrations of the personnel who provide the service, proving their registration before the Mexican Social Security Institute (Instituto Mexicano del Seguro Social), as well as the casualties. In the case of hiring temporary personnel, a copy of the corresponding service contract must be attached.

III. Uniform the personnel who work for the authorized person within fiscal precinct, and the personnel must wear the badge made official by the customs administrator.

IV. Make available to customs an automated registry of the personnel working for the authorized person within the fiscal precinct, which contains at least per person: name, address, Federal Taxpayer Registration (Registro Federal de Contribuyentes), photograph, fingerprint and credential to vote with photograph.

V. Comply with the obligations related to the security and control of merchandise and customs facilities, which the customs authority determines in the corresponding authorization.

VI. Carry out within the term established in article 4, fifth paragraph (LFD: Art. 4) of the Federal Rights Law (Ley Federal de Derechos), the payment indicated in article 40, subsection e) (LFD: Art. 40) of the aforementioned Law, in relation to Annex 19 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

Law 14-C (LA: Art. 14C), 202 (LA: Art. 202), Federal Rights Law (Ley Federal de Derechos) 4 (LFD: Art. 4), 40 subsection e) (LFD: Art. 40), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) Annex 19