RULE 3.1.23: RECTIFICATION OF THE QUANTITY OF MERCHANDISE IN THE CUSTOMS DECLARATIONS (PEDIMENTOS) PART II
In the case of the importation of bulk merchandise of the same species referred to in rule 3.1.21. (RGCE 2020: Regla 3.1.21), and that are dispatched in accordance with the aforementioned rule, the quantity of the merchandise declared in the customs declaration (pedimento) may vary by a difference of up to 2% of the quantities registered by the weighing or measuring systems authorized or, where appropriate, by the equivalent documents of the supplier. If at the time of making the corresponding adjustments a difference greater than 2% above or below the quantities declared in the import customs declaration (pedimento) is determined, compared to those registered in the aforementioned systems or in the equivalent document of the supplier, it must present a customs declaration (pedimento) for rectification, stating the corresponding identifier according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22, within 10 days after the presentation of the last Part II or the simple copy of the import customs declaration (pedimento), as appropriate, clearing of all the merchandise manifested, declaring the quantities actually imported and making the payment of the 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).
In the case of minerals, the certificate of their weight or volume must be attached to the customs declaration (pedimento).
Law 2-XVIII (LA: Art. 2), 36 (LA: Art. 36), 89 (LA: Art. 89), Federal Fiscal Code (Código Fiscal de la Federación) 17-A (CFF: Art. 17A), 21 (CFF: Art. 21), Regulation 137 (RLA: Art. 137), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 3.1.21. (RGCE 2020: Regla 3.1.21), Annex 22 (RGCE 2020: Anexo 22)
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law