RULE 3.1.31: PROCEDURE FOR THE PRESENTATION OF DOCUMENTS IN THE CUSTOMS CLEARANCE OF MERCHANDISE
For the purposes of articles 1 --196-Art. 1--, 35 --201-Art. 35--, 36 --201-Art. 36--, 36-A --201-Art. 36A--, 37 --201-Art. 37--, 37-A --201-Art. 37A-- and 90 --213-Art. 90-- of the Law, the documents that must be presented together with the merchandise for dispatch, to prove compliance with non-tariff regulations and restrictions, and of the other obligations established in the Law for each customs regime and by the other regulations that regulate the entry and exit of merchandise from the national territory, they must be complied with in accordance with the legal regulations issued for this purpose by the competent authorities, electronically or by sending them digitally to the Customs Electronic System (Sistema Electrónico Aduanero) through the Digital Window, except for the document that expresses the value of the merchandise in accordance with rule 3.1.8. --320-Regla 3.1.8-- In all cases, the fiscal folio, digital file or the representation of the Digital Tax Receipt Online (CFDI) must be presented with the complement "Carta Porte" referred to in rule 2.7.1.9 of the Miscellaneous Fiscal Resolution (RMF), which, if applicable, will be verified through the technological device and must be related to the customs declaration (pedimento) number and the corresponding acknowledgment number.
The customs agent, customs agency or customs representative, importer or exporter, must declare the e-document in the respective customs declaration (pedimento), in the identifier block with the corresponding code according to Appendix 8 --388-Apendice 8--, of the Annex 22, without attaching the document in question to the customs declaration (pedimento), unless otherwise provided.
In order to activate the automated selection mechanism in accordance with article 43, first paragraph --201-Art. 43-- of the Law, the documentation will be understood as annexed to the customs declaration (pedimento), and presented to the customs authority, when the e-documents generated in terms of this rule are declared and transmitted therein. The customs authority at any time may require the taxpayer, those responsible for solidarity and third parties related to them to display for the collation, of the originals of the documentation referred to in the applicable legal provisions.
Those documents that contain a manifestation or declaration, under protest of telling the truth, must be transmitted by the person responsible for said manifestation or by the customs agent, customs agency, customs representative, the importer or exporter who will dispatch the merchandise with their e.signature or valid and active digital stamp, provided that the digitized document contains the autograph signature of the person responsible for said manifestation.
In the case of documents that according to the applicable legal provisions must be attached in original, will be transmitted in accordance with the first paragraph of this rule, in the case of customs recognition or the exercise of faculties of verification, they must present the original to the authority customs for its storage or for its collation.
When the applicable legal provisions establish the obligation to attach a customs declaration (pedimento), it will not be necessary to attach it, as long as the customs declaration (pedimento) number is indicated in the corresponding field.
The provisions of this rule will also be applicable in the case of operations that are processed through rectification and complementary customs declarations (pedimentos), in accordance with the applicable legal provisions.
For the purposes of complying with the obligation referred to in article 36-A, section I, subsection b) --201-Art. 36A-- of the Law, the possession of the transport document must be digitized, which may be any of the following documents: bill of lading, packing list or air waybill, among others, in terms of the provisions of this rule.
Law 1 --196-Art. 1--, 6 --196-Art. 6--, 35 --201-Art. 35--, 36 --201-Art. 36--, 36-A-I --201-Art. 36A--, 37 --201-Art. 37--, 37-A --201-Art. 37A--, 40 --201-Art. 40--, 43 --201-Art. 43--, 53 --203-Art. 53--, 90 --213-Art. 90--, Regulation 64 --27-Art. 64--, General Rules of Foreign Trade (RGCE) 3.1.8. --320-Regla 3.1.8--, Miscellaneous Fiscal Resolution (RMF) 2.7.1.9, Annex 22 --367-Anexo 22--