RULE 2.5.4: DEFINITIVE IMPORTATION OF SURPLUS MERCHANDISE OR NOT DECLARED IN THE FISCAL DEPOSIT

For the purposes of article 119, seventh paragraph (LA: Art. 119) of the Law, when the general warehouse of deposit has in its possession surplus or undeclared merchandise in the customs declaration (pedimento) for introduction to the fiscal deposit and has given electronic notice to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral), said merchandise must be imported, definitive, in accordance with the following:

I. The importer must process a definitive import 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 surplus or undeclared merchandise and transmit in the block of discharges according to the aforementioned annex, the number of the customs declaration (pedimento) with which the other merchandise entered the general warehouse of deposit.

II. Attach to the definitive import customs declaration (pedimento), if applicable, the document by which prove compliance with the obligations in terms of applicable non-tariff regulations and restrictions or make the annotation in the customs declaration (pedimento) of the electronic signature that demonstrates the total or partial discharge of the permit or quota issued by the Secretary of Economy (Secretaría de Economía).

III. When processing the definitive import customs declaration (pedimento), they must make the payment of the General Import Tax (Impuesto General de Importación) and the other contributions, where appropriate, compensatory fees and transition measures that correspond, 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 date of introduction to national territory declared in the customs declaration (pedimento) for introduction to the fiscal deposit with respect to the notice was given of the surplus or undeclared merchandise and until payment of the same is made, as well as the payment of the corresponding Value-Added Tax (Impuesto al Valor Agregado).

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

IV. Submit the definitive import customs declaration (pedimento) 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.

The definitive importation of the surplus or undeclared merchandise must be carried out before any extraction of merchandise from the fiscal deposit declared in the customs declaration (pedimento) for introduction to the fiscal deposit, for which notice of the surplus or undeclared was given.

In the event that the customs authorities are in the development of their faculties of verification, they may exercise the option referred to in this rule, provided that in addition to what is indicated in the preceding paragraphs, the following is complied with:

I. Inform, by means of a free writing, to the authority that is developing the Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera) or the act of inspection of its willingness to definitively import the merchandise, requesting the determination of the applicable fines. Once the writing is presented, the taxpayer will have a period of 20 days to present the customs declaration (pedimento) that proves its definitive importation.

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 observations letter is issued.

II. Make the payment of the fines that, if applicable, have been determined by the authority in the definitive import customs declaration (pedimento), without the reduction of fines in any case.

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), 119 (LA: Art. 119), 153 (LA: Art. 153), 155 (LA: Art. 155), Federal Fiscal Code (Código Fiscal de la Federación) 17-A (CFF: Art. 17A), 21 (CFF: Art. 21), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), Annex 22 (RGCE 2020: Anexo 22)