RULE 2.4.3: AUTHORIZATION FOR THE INTRODUCTION OR EXTRACTION OF MERCHANDISE FROM NATIONAL TERRITORY, THROUGH PIPES, DUCTS, CABLES OR OTHER MEANS CAPABLE OF CONDUCTING THEM

For the purposes of articles 11 (LA: Art. 11), 56, section III (LA: Art. 56), 84 (LA: Art. 84) of the Law and 39 (RLA: Art. 39) of the Regulation, for the introduction or extraction of merchandise from national territory, through pipes, ducts, cables or other means capable of conducting them for import or export, the following must be complied with:

I. Submit the authorization request for the introduction or extraction of merchandise from the national territory, through other means of conduction, complying with procedure file 50 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

The authorized people may request the extension of the authorization, in accordance with the reference procedure file.

II. Those authorized will have the following obligations:

a) They must keep an automated record that contains the data indicated in procedure file 50 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

b) Prepare and pay the customs declarations (pedimentos) considering the quantity and value of the merchandise declared in the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document.

c) The quantity of merchandise declared in the customs declaration (pedimento) may vary by a monthly difference against the quantities registered by the meters installed by the authorized company or, where appropriate, by the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document of the supplier or of the transport service provider in accordance with to the following percentages

1. Up to 0.5% in the case of the following tariff fractions and commercial identification numbers: 2709.00.05.01, 2709.00.05.02, 2709.00.05.03, 2709.00.99.00, 2710.12.99.03, 2710.12.99.04, 2710.12.99.05, 2710.12.99.06, 2710.12.99.91, 2710.12.99.99, 2710.19.99.03, 2710.19.99.04, 2710.19.99.05, 2710.19.99.08, 2710.19.99.91, 2710.20.01.00, 2711.11.01.00, 2711.12.01.00 (in liquid state), 2711.19.01.00 and 3826.00.01.00.

2. Up to 1% in the case of the tariff fraction and commercial identification numbers: 2711.12.01.00 (in gaseous state) and 2711.21.01.00.

3. Up to 5% in the others.

If at the time of making the corresponding adjustments, is determined a difference greater than that indicated in the previous paragraphs, as appropriate, of the amounts registered in meters or of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document of the supplier or the transport service provider, it must be presented a customs declaration (pedimento) for rectification stating the corresponding identifier according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22, within 30 days after the presentation of the import customs declaration (pedimento), declaring the quantities actually imported and making the payment of the corresponding contributions, with updates and surcharges calculated in the terms of articles 17-A (CFF: Art. 17A) and 21 (CFF: Art. 21) of the Federal Fiscal Code (Código Fiscal de la Federación).

d) In the first two months of each year, they must submit to the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), the information contained in the automated registry, by means of a document in which they state, under protest of telling the truth, that it is indeed the information generated in the previous fiscal year for the purpose of the merchandise bought or sold, against the merchandise whose entry or exit had been registered in the installed meters.

Law 10 (LA: Art. 10), 11 (LA: Art. 11), 56-III (LA: Art. 56), 84 (LA: Art. 84), Federal Rights Law (LFD) 4 (LFD: Art. 4), 40 (LFD: Art. 40), Federal Fiscal Code (CFF) 17-A (CFF: Art. 17A), 21 (CFF: Art. 21), Regulation 39 (RLA: Art. 39), General Rules of Foreign Trade (RGCE) 1.2.2. (RGCE 2020: Regla 1.2.2), Annexes 1-A (RGCE 2020: Anexo 1A) and 22 (RGCE 2020: Anexo 22), Miscellaneous Fiscal Resolution (RMF) Annex 19