RULE 3.1.25: CONSOLIDATED CUSTOMS DECLARATION (PEDIMENTO) IN RELATION TO THE DIGITAL TAX RECEIPT ONLINE (CFDI) OR EQUIVALENT DOCUMENTS

For the purposes of the provisions of articles 37 (LA: Art. 37), 37-A (LA: Art. 37A) and 43 (LA: Art. 43) of the Law, the customs clearance of merchandise may be promoted by means of a consolidated customs declaration (pedimento), with the presentation of a list that indicates the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent documents that protect the corresponding merchandise, provided that they comply with the following:

I. Transmit the list of the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent documents in accordance with rule 1.9.19. (RGCE 2020: Regla 1.9.17), for each remittance included in the consolidated customs declaration (pedimento).

II. Submit the consolidated notice to the automated selection mechanism, complying with the requirements set forth in rule 3.1.32 (RGCE 2020: Regla 3.1.32), without it being necessary to attach the list of Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent documents.

III. The Automated Integral Customs System (Sistema Automatizado Aduanero Integral) will generate the validation code of the customs declarations (pedimentos) or the consolidated notices that cover the temporary importation of the merchandise carried out by companies with the IMMEX Program, to validate the IMMEX Program and, where appropriate, the authorized tariff fractions, as well as the authorization to apply Rule 8a, must be in force at the time of validation of the customs declaration (pedimento) before the Automated Integral Customs System (Sistema Automatizado Aduanero Integral).

In the case of definitive import customs declarations (pedimentos) and the extraction of merchandise from the fiscal deposit for their definitive importation, the Automated Integral Customs System (Sistema Automatizado Aduanero Integral) will generate the validation code regarding the validity of the quotas, provided that it is in force on the date of payment of the corresponding customs declaration (pedimento).

IV. To carry out the validation referred to in the previous section, the following will be applied:

a) The IMMEX Program must be in force at the time of opening the consolidated customs declaration (pedimento).

b) In the case of merchandise referred to in Annexes I (DECRETO IMMEX: Anexo I) and II (DECRETO IMMEX: Anexo II) of the IMMEX Decree, the tariff fractions must be in force at the time the merchandise is presented to the automated selection module.

c) The authorization to apply Rule 8a must be in force at the time of validation of the closing of the consolidated customs declaration (pedimento) before the Automated Integral Customs System (Sistema Automatizado Aduanero Integral).

V. When dealing with the temporary importation of the merchandise indicated in Section A, Sectors 10 "Footwear", 11 "Textile and Clothing", 14 "Iron and Steel" and 15 "Iron and Steel Products", as well as Section B, Sectors 8 "Iron Minerals and their concentrates", 9 "Gold, silver and copper", 14 "Iron and Steel" and 15 "Aluminum" of Annex 10 (RGCE 2020: Anexo 10), companies with the IMMEX Program may carry out customs clearance through the consolidated customs declaration (pedimento) when:

a) Accredit to their inventory control that the temporarily imported merchandise were returned or ultimately imported within their period of stay in accordance with the IMMEX Decree, and

b) They have the IMMEX Program that has been active for at least 12 months, or they have carried out foreign trade operations during the immediately preceding fiscal year.

VI. When companies are not in the cases indicated in the previous section, they may comply with the following:

a) Be up to date in the fulfillment of their tax obligations in the terms of article 32-D (CFF: Art. 32D) of the Federal Fiscal Code (Código Fiscal de la Federación), and

b) Comply with any of the following conditions:

1. Be registered in the Registry in the Business Certification Scheme.

2. Have at least 100 employees registered with the Mexican Social Security Institute (Instituto Mexicano del Seguro Social).

3. To be a supplier of inputs related to the maquila or manufacturing operation of any company with Registry in the Business Certification Scheme in the modality of the Value-Added Tax (Impuesto al Valor Agregado) and the Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), rubric AAA or of the automotive terminal or manufacturing of motor vehicles with authorization to referred to in rule 4.5.30. (RGCE 2020: Regla 4.5.30)

4. Belonging to the same group made up of companies that are registered in the Registry in the Business Certification Scheme in the modality of the Value-Added Tax (Impuesto al Valor Agregado) and the Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), rubric AAA.

Law 35 (LA: Art. 35), 36-A (LA: Art. 36A), 37 (LA: Art. 37), 37-A (LA: Art. 37A), 43 (LA: Art. 43), Federal Fiscal Code (CFF) 32-D (CFF: Art. 32D), Regulation, 42 (RLA: Art. 42), IMMEX Decree Annex I-II (DECRETO IMMEX: Anexo I) (DECRETO IMMEX: Anexo II), General Rules of Foreign Trade (RGCE) 1.3.3. (RGCE 2020: Regla 1.3.3),1.9.19. (RGCE 2020: Regla 1.9.17), 3.1.32. (RGCE 2020: Regla 3.1.32), 4.5.30. (RGCE 2020: Regla 4.5.30), 7.1.1. (RGCE 2020: Regla 7.1.1), 7.1.2. (RGCE 2020: Regla 7.1.2), 7.1.3. (RGCE 2020: Regla 7.1.3), 7.1.4. (RGCE 2020: Regla 7.1.4), Annex 10 (RGCE 2020: Anexo 10)