RULE 2.5.3: REGULARIZATION OF MERCHANDISE IN THE STRATEGIC CONTROLLED PREMISES

For the purposes of articles 135-B (LA: Art. 135B) and 135-C of the Law, when a person who has the authorization to send merchandise to the customs regime of the strategic controlled premises and has merchandise that has exceeded the period of permanence in said premise, it must import them, definitive, according to the following:

I. Process a definitive import customs declaration (pedimento) with the corresponding codes in accordance with Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8) of Annex 22, and present it to the automated selection mechanism, at the customs of their choice.

In the event that the customs authority had initiated the faculties of verification, the customs declaration (pedimento) indicated in the preceding paragraph shall be presented to the customs that corresponds to the taxpayer's fiscal address or to the place where the merchandise is located.

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 an import permit issued by the Secretary of Economy (Secretaría de Economía) or quota, the electronic signature that shows the total or partial discharge in said permit or quota will be noted in the customs declaration (pedimento).

Likewise, the customs declaration (pedimento) or notice and other documentation that supports the introduction of the merchandise to the regime of the strategic controlled premises must be attached.

III. When processing the definitive import customs declaration (pedimento), the General Import Tax (Impuesto General de Importación) must be determined and paid, where appropriate, the compensatory fees and other corresponding contributions, with the 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), from the month in which the merchandise was introduced to the strategic controlled premises regime and until payment is made, as well as the corresponding Value-Added Tax (Impuesto al Valor Agregado) payment.

To determine the contributions and, where appropriate, compensatory fees, the customs value declared in the introduction customs declaration (pedimento) must be used.

In the case of waste, the corresponding tariff classification in the state in which they are found at the time of definitive importation will be taken into account, using as a basis for determining the contributions and, where appropriate, compensatory fees, the fees, taxable bases and exchange rates that correspond to the date of payment and the commercial value of the waste, in the state in which they are found.

IV. Submit the definitive import customs declaration (pedimento) before the automated selection mechanism, without requiring the physical presentation of the merchandise.

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 definitive 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 such 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 definitive import customs declaration (pedimento), which guarantees 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)

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. For the payment of the General Import Tax (Impuesto General de Importación), they may apply the preferential tariff rate established in the commercial agreements or free trade treaties to which the Mexican State is 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, apply the rate established in the Sector Promotion Programs (Programas de Promoción Sectorial).

In the event that the customs authority is in the exercise of its faculties of verification, the option referred to in this rule may be exercised, provided that in addition to what is indicated in the previous paragraphs, the following is complied with:

I. Inform, through 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 definitively import the merchandise, in which it will be able to self-determine the amount of the fines that proceed for having exceeded the terms granted for its return or, where appropriate, request their determination. 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 the 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 presented before the final act is issued. In the case of cabinet reviews, the brief must be submitted before the observations letter 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 the merchandise that is 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 definitive importation, its presentation to customs will not be required provided that the competent customs authority at the request of the interested party, confirm this situation to customs, and that the good has not become the property of the federal tax authorities.

When the merchandise has become the property of the federal tax authorities, in no case may the option referred to in this rule be exercised.

Law 86 (LA: Art. 86), 135-A (LA: Art. 135A), 135-B (LA: Art. 135B), 135-C (LA: Art. 135C), 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), Anexo 22 (RGCE 2020: Anexo 22)