RULE 3.1.1: GENERIC FEDERAL TAXPAYER REGISTRATION (RFC)

For the purposes of articles 1 (LA: Art. 1), 35 (LA: Art. 35), 36 (LA: Art. 36), 59, section IV (LA: Art. 59) and 162, section VI (LA: Art. 162) of the Law, as well as 27 (CFF: Art. 27) of the Federal Fiscal Code (Código Fiscal de la Federación) and 25 of its Regulations, in accordance with Annex 22 (RGCE 2020: Anexo 22), in the main heading of the customs declaration (pedimento), in its number 15, corresponding to the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the importer or exporter, it must invariably be indicated the code that corresponds to the importer or exporter in the Federal Taxpayer Registration (Registro Federal de Contribuyentes), 12 or 13 digits, as appropriate, except in the following cases:

I. A generic Federal Taxpayer Registration (Registro Federal de Contribuyentes) may be declared, in the case of:

a) Imports made in accordance with sections I, IV, VII, XIV, XVII, XVIII and XIX of rule 1.3.1. (RGCE 2020: Regla 1.3.1), having to declare, where appropriate, the corresponding identifier according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22.

b) Imports made by courier and parcel companies, in accordance with the provisions of rule 3.7.5. (RGCE 2020: Regla 3.7.5)

c) Introduction of merchandise to the fiscal deposit, carried out by an individual or legal entity residing abroad.

d) Export operations that are located in the following cases:

1. Those carried out by diplomatic, consular, special missions of the country accredited to foreign governments, offices and international organizations represented or based in foreign territory.

2. Exports of supplies and merchandise related to the agricultural sector, provided that the exporter is an ejidatario and it is the merchandise listed in Annex 7. (RGCE 2020: Anexo 7)

3. Those made by courier and parcel companies.

4. Those made by individuals for their personal use, up to the number of units that are contained in section XIV of rule 1.3.1. (RGCE 2020: Regla 1.3.1), as long as the exporter does not make more than 2 customs declarations (pedimentos) per year.

5. The return of household goods, temporarily imported.

6. The return of belongings, props, and other equipment necessary for filming, temporarily imported by residents abroad.

e) International transit operations.

The generic Federal Taxpayer Registration (Registro Federal de Contribuyentes) that must be declared will be the one that corresponds in accordance with the following:

II. In the case of operations carried out by housewives or students, in the customs declaration (pedimento) the Unique Population Registry Code (Clave Única de Registro de Población) of the importer must be noted in the corresponding field and the field corresponding to the Federal Taxpayer Registration (Registro Federal de Contribuyentes) must be left blank.

Law 1 (LA: Art. 1), 35 (LA: Art. 35), 36 (LA: Art. 36), 59-IV (LA: Art. 59), 162-VI (LA: Art. 162), Federal Fiscal Code (Código Fiscal de la Federación) 27 (CFF: Art. 27), Federal Fiscal Code (Código Fiscal de la Federación) Regulation 25, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.3.1. (RGCE 2020: Regla 1.3.1), 3.7.5. (RGCE 2020: Regla 3.7.5), Annexes 7 (RGCE 2020: Anexo 7) and 22 (RGCE 2020: Anexo 22)