RULE 2.5.7: PAYMENT OF CONTRIBUTIONS FOR STOLEN MERCHANDISE

In the case of theft of merchandise destined for the temporary import regime, fiscal deposit, merchandise transit and of elaboration, transformation or repair in the controlled premise, the definitive import customs declaration (pedimento) of the stolen merchandise may be presented, and the payment of the General Import Tax (Impuesto General de Importación), of the compensatory fees that, where appropriate, correspond, and other applicable contributions, in force on the date of payment, as well as certifying compliance with non-tariff regulations and restrictions, at the latest within 30 days following the one in which the minutes were prepared before the competent authority.

For the purposes of the previous paragraph, they must process before any customs, a customs declaration (pedimento) with the corresponding codes according to Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8) of Annex 22, which covers the merchandise that had been stolen and transmit in the discharge block in accordance with the aforementioned Annex, the discharge of the customs declarations (pedimentos) with which the merchandise entered national territory.

The customs declaration (pedimento) must be submitted to the automated selection mechanism of the customs in question and a copy of the record issued before the Federal Public Ministry (Ministerio Público Federal) must be attached.

If the automated selection mechanism determines that customs recognition must be carried out, it will be carried out in a documentary manner.

For the payment of the General Import Tax (Impuesto General de Importación), they may apply the preferential tariff rate provided for in trade agreements or free trade agreements to which the Mexican State is a part of and are in force, provided that the merchandise qualify as originating and there is proof of origin, the valid and current certification of origin or certificate of origin, as appropriate, that protects the origin of the same, in accordance with the corresponding agreement or treaty, or that established in Sector Promotion Programs (Programas de Promoción Sectorial).

The provisions of this rule will also be applicable, in the following cases:

I. Theft of trailers, semi-trailers, or container ships.

The importer must present the definitive import customs declaration (pedimento) within the temporary import period or at the latest within 45 days after the expiration thereof, without having to register in the Register of Importers. For purposes of determining the taxable base of the General Import Tax (Impuesto General de Importación) referred to in article 78, last paragraph (LA: Art. 78) of the Law, they may choose to consider 50% of the value contained in the column "Average Retail Value" (average value for retail sale), without applying any deduction, of the edition of the Primedia Price Digest Commercial Trailer Blue Book (used car price guide-Blue Book), corresponding to the date of importation of the vehicle. When the age of the trailer or semi-trailer is 11 years or more per year of import, they may consider the value based on the value of the last available year of the edition of the Primedia Price Digest Commercial Trailer Blue Book (used car price guide-Book Blue), corresponding to the date the vehicle is imported.

II. Theft of chassis, containers, or motor generators.

The importer must present the corresponding customs declaration (pedimento) within the temporary import period or no later than 30 days after the expiration of the same, without it being necessary to register in the Register of Importers. In this case, the value declared in the temporary importation customs declaration (pedimento) is considered the taxable base. The copy of the customs declaration (pedimento) and of the record raised before the Federal Public Ministry (Ministerio Público Federal), must be presented at the customs where the temporary importation was processed.

III. Theft of containers imported temporarily in accordance with section I of rule 3.1.28. (RGCE 2020: Regla 3.1.28)

The importer will be exempted from the obligation to return abroad, provided that within the temporary import period or at the latest within a period of 30 days after the expiration of the same, it is present at the customs for which the temporary importation was made, copy of the customs declaration (pedimento) that protects the definitive importation of stolen containers, attaching to it a simple copy of the certified copy of the theft certificate filed with the Federal Public Ministry (Ministerio Público Federal), without it being necessary to register in the Register of Importers and payment of the General Import Tax (Impuesto General de Importación) must be made and other corresponding contributions, effective on the date of payment and considering as a taxable base the value that appears in the corresponding equivalent document.

Law 2-XVIII (LA: Art. 2), 43 (LA: Art. 43), 64 (LA: Art. 64), 78 (LA: Art. 78), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 3.1.28. (RGCE 2020: Regla 3.1.28), Annex 22 (RGCE 2020: Anexo 22)