RULE 3.1.21: CUSTOMS DECLARATION (PEDIMENTO) PART II

For the purposes of articles 36 (LA: Art. 36) and 43 (LA: Art. 43) of the Law, will be the following:

I. The customs declarations (pedimentos) may only cover the merchandise that are presented for dispatch in a single vehicle.

II. The provisions of the previous section will not be applicable when it comes to the operations and merchandise listed below:

a) Operations of merchandise transported by railway.

b) A disassembled or unassembled machine or a complete production line or disassembled prefabricated buildings.

c) Live animals.

d) Bulk merchandise of the same species.

Bulk merchandise of the same species shall be understood as those that meet the following requirements:

1. That it is a homogeneous cargo, that has the same nature, composition, state and other characteristics that identify them, allow them to fulfill the same functions and that they are commercially interchangeable;

2. That they are not contained in containers, recipient, bags, sacks, boxes, package or any other similar means of packaging, except for containers or packaging that are used exclusively during transport; For these purposes, sacks or bags with a capacity of one ton or more are considered as packaging;

3. That by their nature they are not capable of being individually identified by serial number, part, brand, model or technical or commercial specifications that distinguish them from other similar ones; or

4. Agricultural products in packages and wood plank or loose or tied up wood boards.

e) Metal sheets and tubes and coil wire.

f) Operations carried out by the automotive terminal or manufacturing of motor vehicles and the commercialization of new vehicles identified by the Secretary of Economy (Secretaría de Economía).

g) Merchandise of the same quality and, where appropriate, same brand and model, provided that they are classified in the same tariff fraction and in the same commercial identification number. The provisions of this subsection will not be applicable, when the merchandise is capable of being individually identified because they contain a serial number.

III. To import or export merchandise listed in the previous sections, it will be to the following:

a) The clearance of the merchandise must be covered by a customs declaration (pedimento) and Part II thereof, called, according to the operation in question, submitting the corresponding identifier code according to the provisions of Appendix 8 (RGCE 2020: Apendice 8) of Annex 22.

For the purposes of this subsection, in maritime traffic customs, doubly articulated tractors, commonly called "full", may be considered as the same vehicle, so that the merchandise contained in a maximum of four containers may be presented to the automated selection mechanism covered by the same Part II, must present Part II and the list of documents through the "Operation document for customs clearance" of Annex 1 (RGCE 2020: Anexo 1) or technological device, in accordance with rule 2.4.11. (RGCE 2020: Regla 2.4.12)

The customs declaration (pedimento) must be presented by means of the "Operation Document for customs clearance" of Annex 1 (RGCE 2020: Anexo 1) at the time of clearance of the merchandise contained in the first vehicle that transports them; in the case of the merchandise indicated in subsections d) and e) of section II of this rule, the corresponding identifier must also be submitted in accordance with Appendix 8 (RGCE 2020: Apendice 8) of Annex 22. In all shipments, including the transported by the first vehicle, must submit Part II of the customs declaration (pedimento), through the technological device or the "Operation Document for customs clearance" of Annex 1 (RGCE 2020: Anexo 1) before the automated selection mechanism for its modulation. Without the presentation of the "Operation Document for customs clearance" of Annex 1 (RGCE 2020: Anexo 1) or of the technological device of this Part II, the customs clearance may not be carried out, even when the customs declaration (pedimento) that covers all of the merchandise is present.

In the cases in which, in accordance with the provisions of the preceding paragraph, Part II of the customs declaration (pedimento) is presented, it will be considered as a declaration of the customs agent, customs agency, customs representative, or of the importer or exporter, regarding the data recorded in it, so the customs recognition of the merchandise will be carried out taking into account said data.

For the purposes of this section, in the case of operations in the northern border of the country of merchandise transported by railway, the customs declaration (pedimento) and Part II of the customs declaration (pedimento) must be submitted in accordance with the provisions of rule 1.9.11. (RGCE 2020: Regla 1.9.11) or 3.1.22. (RGCE 2020: Regla 3.1.22), as appropriate.

In cases where, when processing the foreign trade operation, the corresponding identifier code is not declared in accordance with Appendix 8 (RGCE 2020: Apendice 8) of Annex 22, the customs declaration (pedimento) must be rectified to establish said identifier and carry out the payment of the fine referred to in article 185, section II (LA: Art. 185) of the Law.

The provisions of the preceding paragraph will also be applicable in order to correctly establish the number of Parts II of the customs declaration (pedimento) that cover the operation and that are processed during the additional period for its clearance.

When the export merchandise that is processed under this subsection, is not cleared within the period established in the last paragraph of this rule, the operation will be closed with the merchandise that actually left the national territory, so the merchandise that did not cross within said period, will not be considered exported, and the export customs declaration (pedimento) must be rectified to declare the merchandise that actually left the national territory.

b) In the case of the dispatch of merchandise referred to in section II, subsections c), d), e) and f) of this rule, which are carried out by maritime traffic customs, the presentation of Part II of the customs declaration (pedimento) will not be necessary, provided that:

1. Customs clearance is carried out with prior authorization from the customs in question, provided that there is no pending customs declaration (pedimento) for rectification in terms of rule 3.1.23 (RGCE 2020: Regla 3.1.23).

2. In the header of the customs declaration (pedimento), the 12 or 13-digit code, as appropriate, should be declared in the field corresponding to the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the importer or exporter, without in any case declaring a generic Federal Taxpayer Registration (Registro Federal de Contribuyentes).

3. In the case of the merchandise referred to in sections II, subsections d), e) and f) of this rule, the corresponding identifier according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22 is submitted in the corresponding customs declaration (pedimento).

4. At the time of dispatch of the merchandise contained in the first vehicle, the railway boxcar or tank car that transports them is presented, before the automated selection mechanism, together with a simple copy of the same. The other railway vehicles, boxcar or tank cars that contain the remaining merchandise of the same customs declaration (pedimento), must be cleared within a period not exceeding 60 calendar days from the date of dispatch of the first vehicle, with a simple copy of the customs declaration (pedimento) dispatched by each vehicle, placing the corresponding barcode on the back of the document, in accordance with the provisions of Appendix 17 (RGCE 2020: Apendice 17) of Annex 22.

For the purposes of this subsection, if the result of the automated selection mechanism for the customs declaration (pedimento) that was presented with the first railway vehicle, boxcar or tank car is free customs clearance, this same result will be considered applicable for the remaining railway vehicles, boxcar or tank cars covered by the simple copy of the customs declaration (pedimento) that must be made in two counts, one for the carrier and the other that will be delivered to the customs authority when dispatching. When the result of the automated selection mechanism is customs recognition, the customs personnel will carry out said recognition in 15% of the total railway vehicles, boxcar or tank cars that make up the unit train or convoy. In this case, said personnel will limit themselves to verifying that the merchandise presented is the same as the one declared in the customs declaration (pedimento), as well as taking samples, if applicable.

The simple copy of the customs declaration (pedimento) will have the effects of declaration of the customs agent, customs agency or customs representative, of the importer or exporter, with respect to the data recorded on the front and back of said document, so the exercise of the faculties of verification, customs recognition and verification of merchandise in transport will be carried out taking into account said data.

The operations referred to in this subsection must be subject to the control guidelines determined by customs, which must provide for the use of gamma ray equipment, dynamic weighing scales and canine units, as the case may be.

In the case of imports, to cover the transport of merchandise from their entry into national territory until their arrival at the destination point, it will be necessary to accompany the shipment with a simple copy of the import customs declaration (pedimento) corresponding to each railway vehicle, boxcar or tank car, duly filled out, containing the barcode referred to in this rule.

The provisions of this subsection will be applicable to the operations of introduction to fiscal deposit, provided that the customs through which the operation is intended to be carried out has gamma ray equipment for review. In these cases, the code referred to in section II of rule 4.5.4 may be submitted in the customs declaration (pedimento) (RGCE 2020: Regla 4.5.4).

Under this subsection, export operations may be carried out by maritime traffic customs of merchandise of the same quality and, where appropriate, brand and model, provided that they are classified in the same tariff fraction, commercial identification number, and do not have a serial number that allow their individual identification, transported in roll-on/roll-off ships, by submitting the corresponding customs declaration (pedimento), without the need to use Part II.

The provisions of this subsection will not be applicable to the merchandise listed in Sector 13 "Hydrocarbons and Fuels", of Section A, of Annex 10 (RGCE 2020: Anexo 10).

The operations carried out under this rule must be cleared within a period not exceeding 60 calendar days from the date of dispatch of the first vehicle, except for the provisions of section II, subsection b) of the first paragraph of this rule, in in which case, the maximum term will be 90 calendar days. When for any reason they have not cleared within the aforementioned periods, they will have an additional period of 30 calendar days after the expiration of the corresponding period, to present the merchandise before the automated selection mechanism, provided that for each Part II or simple copy of the customs declaration (pedimento) that is presented, the payment of the fine is made referred to in article 185, section I (LA: Art. 185) of the Law, indicating the customs declaration (pedimento) number and the consecutive number that is assigned to the simple copy of the same in the corresponding payment.

In cases in which the merchandise is not cleared within the period referred to in the preceding paragraph, or when the authorities within the scope of their competence detected in foreign trade operations carried out by the interested party irregularities tending to evade compliance with tax obligations, the cancellation or suspension of the corresponding program by the Secretary of Economy (Secretaría de Economía), in the case of prohibited merchandise or that is the object of illicit contemplated by other laws other than fiscal laws, the procedure referred to in this rule will be rendered ineffective as of the moment in which these irregularities are detected.

Law 36 (LA: Art. 36), 36-A (LA: Art. 36A), 37 (LA: Art. 37), 37-A (LA: Art. 37A), 43 (LA: Art. 43), 184-I, III (LA: Art. 184), 185-I, II (LA: Art. 185), Regulation 42 (RLA: Art. 42), 64 (RLA: Art. 64), RGCE 1.2.1. (RGCE 2020: Regla 1.2.1), 1.9.12. (RGCE 2020: Regla 1.9.12), 1.9.11 (RGCE 2020: Regla 1.9.11), 2.4.11 (RGCE 2020: Regla 2.4.12), 3.1.22. (RGCE 2020: Regla 3.1.22), 3.1.23. (RGCE 2020: Regla 3.1.23), 4.5.4. (RGCE 2020: Regla 4.5.4), Annexes 1 (RGCE 2020: Anexo 1) and 22 (RGCE 2020: Anexo 22)