RULE 2.5.1: REGULARIZATION OF MERCHANDISE

For the purposes of article 101 (LA: Art. 101) of the Law, those who have in their possession merchandise of foreign origin and do not have the necessary documentation to prove their legal import, stay or possession, other than those referred to in rule 2.5.2. (RGCE 2020: Regla 2.5.2), they may regularize them by importing them permanently, for which they must comply with the following:

I. Process a definitive importation customs declaration (pedimento) with the corresponding codes according to Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8) of Annex 22 and present it at the customs of their choice, before the automated selection mechanism, without requiring the physical presentation of the merchandise.

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

II. Attach to the definitive import customs declaration (pedimento), where appropriate, the document by which compliance with the obligations regarding non-tariff regulations and restrictions is accredited, those that govern on the date of payment of the corresponding contributions being applicable. If the merchandise is subject to a permit or quota, the electronic signature that shows the total or partial discharge of said permit or quota must be noted in the customs declaration (pedimento).

III. When processing the definitive importation customs declaration (pedimento), it must determine and pay the General Import Tax (Impuesto General de Importación), Value-Added Tax (Impuesto al Valor Agregado), other contributions and the compensatory fees that, where appropriate, correspond.

The taxable base of foreign trade taxes caused will be calculated in accordance with Title Three, Chapter III, Section One of the Law. To determine the amount to be paid for contributions and, where appropriate, compensatory fees, will be to the following:

a) If it is possible to determine the date of introduction of the merchandise to national territory, the contributions, and where appropriate, the compensatory fees and transition measures caused to that date, will be determined by applying the fees, taxable bases and currency exchange rates in force on the corresponding date, in the terms of the provisions of article 56 (LA: Art. 56) of the Law. To the result derived from the determination will be added the amount that proceeds for the concept of updating and surcharges calculated in accordance with articles 17-A (CFF: Art. 17A) and 21 (CFF: Art. 21) of the Federal Fiscal Code (Código Fiscal de la Federación), from the month in which the merchandise were introduced into national territory and until the payment is made, as well as the payment of the corresponding Value-Added Tax (Impuesto al Valor Agregado).

b) In case of not being able to establish the date of introduction of the merchandise, the contributions and, where appropriate, the compensatory fees caused on the date of payment will be determined, by applying the fees, taxable bases and currency exchange rates in force at that date.

The merchandise that are classified in any of the tariff fractions of Chapter 87 of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), must be presented to the customs where the import customs declaration (pedimento) is processed, except for the merchandise that are classified in headings 87.08 and 87.14 of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), as well as trailers and semi-trailers.

In the case of merchandise whose declared value in the customs declaration (pedimento) is lower than its estimated price in accordance with the "Resolution that establishes the mechanism to guarantee the payment of contributions in merchandise subject to estimated prices by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público)", published on February 28, 1994 and its subsequent modifications, the proof of deposit or guarantee must be attached to the import customs declaration (pedimento), guaranteeing the contributions that correspond to the difference between the declared value and the respective estimated price in accordance with the provisions of the rule 1.6.28. (RGCE 2020: Regla 1.6.28)

In no case shall proceed the application of the preferential tariff rate provided for in the free trade agreements or treaties to which the Mexican State is a Party and are in force, the rate established in Sector Promotion Programs (Programas de Promoción Sectorial), in the Decrees of the Fringe or Border Region , or that established in the Decrees for the definitive importation of vehicles.

People who exercise the option provided for in this rule, may not make their payment through deposits in customs accounts, referred to in article 86 (LA: Art. 86) of the Law.

In the event that the customs authorities are carrying out faculties of verification, the option referred to in this rule may be exercised, provided that, in addition to what is stated in the preceding paragraphs, the following is met:

I. Inform, by free writing, to the authority that is developing the Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera) or the act of inspection, its willingness to definitely import the merchandise,, in which it can self-determine the amount of the applicable fines or, where appropriate, request the determination from the same. Once the writing is presented to the authority, the taxpayer will have a period of 20 days to present the customs declaration (pedimento) that proves its definitive importation.

In the event that the taxpayer has submitted the self-determination referred to in the preceding paragraph, the authority must express its agreement with it, within a period of no more than 10 days.

In the case of Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera), the document must be submitted before the issuance of the resolution established in articles 153 (LA: Art. 153) and 155 (LA: Art. 155) of the Law. In the case of home visits, the document must be submitted before the final act is issued. In the case of cabinet reviews, the brief must be submitted before the notice of observations is issued.

The reference document must be attached to the customs declaration (pedimento) in accordance with the provisions of the first paragraph, sections I and II of this rule.

II. Make the payment of the corresponding fines.

When derived from the exercise of faculties of verification, shall proceed the embargo of merchandise that are classified in any of the tariff fractions referred to in Chapter 87 of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), for the purposes of regularization, will not be required to be presented to customs provided that, the competent customs authority at the request of the interested party, confirm said situation to customs and that the good has not become the property of the federal tax authorities.

For purposes of exercising the option provided in this rule, it will not be necessary to be registered in the Register of Importers or, where appropriate, in the Register of Importers of Specific Sectors referred to in article 59, section IV (LA: Art. 59) of the Law.

The option referred to in this rule, considering the provisions of Article 101 (LA: Art. 101) of the Law, it may not be exercised when it is shown that the merchandise of foreign origin have been submitted to the clearance formalities and derived from the customs recognition or verification of merchandise in transport, irregularities are detected, in these cases it will be to what is provided in the applicable regulations, as well as when the merchandise have become the property of the federal tax authorities.

In accordance with article 146 (LA: Art. 146) of the Law, those who regularize merchandise in the terms of this rule, must protect it at all times, with the definitive import customs declaration (pedimento) or with the printing of the "Simplified Form of the Customs Declaration (Pedimento)" of Annex 1 (RGCE 2020: Anexo 1), that holds the payment of the contributions, compensatory fees that, where appropriate, correspond and, where appropriate, with the document that proves compliance with the non-tariff regulations and restrictions.

Law 1 (LA: Art. 1), 36 (LA: Art. 36), 36-A (LA: Art. 36A), 43 (LA: Art. 43), 52 (LA: Art. 52), 56 (LA: Art. 56), 59-IV (LA: Art. 59), 83 (LA: Art. 83), 86 (LA: Art. 86), 101 (LA: Art. 101), 146 (LA: Art. 146), 153 (LA: Art. 153), 155 (LA: Art. 155), Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación) Chapter 87, Federal Fiscal Code (Código Fiscal de la Federación) 17-A (CFF: Art. 17A), 21 (CFF: Art. 21), "Resolution that establishes the mechanism to guarantee the payment of contributions in merchandise subject to estimated prices by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público)", General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), 1.6.28. (RGCE 2020: Regla 1.6.28), 2.5.2. (RGCE 2020: Regla 2.5.2), Annexes 1 (RGCE 2020: Anexo 1) and 22 (RGCE 2020: Anexo 22)