RULE 3.1.11: APPLICATION OF IDENTIFIERS FOR THE INTRODUCTION OF MERCHANDISE UNDER PREFERENTIAL TARIFF TREATMENT

For the purposes of article 36 (LA: Art. 36) of the Law, those who introduce merchandise into national territory, allocating them to any customs regime, under preferential tariff treatment, in accordance with the agreements and free trade treaties to which the Mexican State is a part of and are in force, using the codes of the identifiers AL, TL, NT, NA and NZ, of Appendix 8 (RGCE 2020: Apendice 8) of Annex 22, must submit the code of the identifier PO, of the same Appendix, except in the following operations:

I. In those made with the customs declaration (pedimento) codes F2, F3, V3, V4, CT, T3, T6, T7 or T9, of Appendix 2 (RGCE 2020: Apendice 2) of Annex 22.

II. In which the generic codes are used:

a) 00000000.

b) Everyone that starts with 99.

III. They are the tariff fractions of Chapter 98 of the Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación) (special operations), regardless of the customs regime to which they are destined.

Law 36 (LA: Art. 36), Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación) 1-Chapter 98, General Rules of Foreign Trade (Reglas General del Comercio Exterior) Annex 22 (RGCE 2020: Anexo 22)