RULE 3.2.2: IMPORTATION OF MERCHANDISE BY PASSENGERS WITH A GLOBAL RATE

For the purposes of articles 50 (LA: Art. 50) and 88 (LA: Art. 88) of the Law, passengers on international trips may import merchandise they bring with them, other than those of their luggage, without using the services of a customs agent, customs agency or customs representative, paying a global fee of 19 %, provided that the provisions of this rule are met:

I. That the value of the merchandise, excluding the franchise, does not exceed 3,000 (three thousand dollars) or its equivalent in national currency. In the case of computer equipment, its value added to that of other merchandise may not exceed 4,000 (four thousand dollars) or its equivalent in national currency.

Individuals accredited as correspondents for the performance of their journalistic work in Mexico, may import the equipment and accessories necessary for the development of their activities, even when their value exceeds 3,000 (three thousand dollars) or its equivalent in national currency. The foregoing, complying with the corresponding non-tariff regulations and restrictions.

II. That there is the supporting documentation that expresses the commercial value of the merchandise.

III. Merchandise subject to non-tariff regulations and restrictions, may not be imported through the procedure provided in this rule.

IV. For the determination of the tax base, the franchises indicated in rule 3.2.3. (RGCE 2020: Regla 3.2.3), may be reduced from the value of the merchandise, as the case may be.

V. That the merchandise is not difficult to identify that, due to their presentation in the form of powders, liquids or gases, require physical and / or chemical analysis to know their composition, nature, origin and other characteristics necessary to determine their tariff classification. In the case of merchandise that is difficult to identify, regardless of the quantity and value submitted; The services of a customs agent, customs agency or customs representative must be used.

Up to 6 liters of alcoholic beverages and / or wine, 40 packs of cigarettes and 50 cigars may be imported, with the procedure established in this rule, in which cases the global rates of 114%, 637.00% and 383.00%, respectively, will be paid. .

In any other case, the import must be carried out through the customs agent, customs agency or customs representative, by the cargo customs, complying with the formalities established by the Law for importing merchandise.

Payment can be made at the customs of entry, using the form "Payment of foreign trade taxes (Spanish, English and French)" or the simplified electronic format "Format for payment of federal contributions" of Annex 1 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) and in both In cases, the payment will be considered final, it cannot be deducted or credited for tax purposes, likewise, it will not give rise to returns or payment of the undue amount and does not exempt from compliance with the provisions that regulate and tax the entry of merchandise into national territory, or of infractions and sanctions that correspond for its non-compliance.

When they choose to submit the return in the electronic format "Format for the payment of federal contributions" through the Service Tax Administration (Servicio de Administración Tributaria) Portal, the payment can be made in the banking modules or in the branches of authorized credit institutions, in cash or through credit or debit card, in this case, said institutions will deliver as proof of payment, the bank receipt for payment of federal contributions generated by them.

Likewise, it may be carried out at Point of Sale Terminals operated by customs personnel, with a credit or debit card; The staff will deliver as proof of payment the bank receipt for payment of federal contributions, generated by the terminals.

Payment can also be made via the internet, by electronic transfer of funds, by payment with a capture line, through authorized credit institutions that are published on the Service Tax Administration (Servicio de Administración Tributaria) Portal; in this case, said institutions will send the interested parties by the same means, the receipt of payment of federal contributions generated by them.

Payments may be made in advance and will be valid for 30 calendar days. Upon entering the national territory, the passenger must deliver to the corresponding customs, the format generated in the system "Format for payment of federal contributions" of Annex 1 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal), as well as the bank receipt for payment of federal contributions, issued by the authorized credit institution.

When the passenger brings merchandise other than their baggage with them, which it has not declared and whose import is subject to compliance with non-tariff regulations and restrictions and does not comply with them, they may declare the express abandonment of them, once the corresponding fine has been covered.

Otherwise, it must initiate the procedure provided for in article 150 (LA: Art. 150) of the Law.

When, derived from the practice of customs recognition, the authority detects irregularities, it will notify the passenger of the act that is drawn up for this purpose in accordance with articles 150 (LA: Art. 150) or 152 (LA: Art. 152) of the Law, which will record the irregularities that led to the initiation of the Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera). In the event that the detected irregularity involves only an omission of contributions and the merchandise does not exceed a total value of 3,000 (three thousand dollars) or its equivalent in national currency and the passenger expresses its consent, the customs authority will determine the omission of the contributions and the corresponding fine, in accordance with article 178, section I, second paragraph (LA: Art. 178) of the Law, in order for the passenger to make the corresponding payment immediately; once this has been carried out, the customs authority must make the merchandise subject to the procedure available to them, and the diligence has been concluded. The contributions and the fine referred to in this paragraph as a whole may not exceed 116% of the value of the merchandise.

In the event that the total value of the merchandise exceeds 3,000 (three thousand dollars) or its equivalent in national currency, it must initiate the procedure provided for in articles 150 or 152 (LA: Art. 152) of the Law, with all the formalities established therein and in the other applicable provisions. In this case, what is stated in the previous paragraph will not proceed.

Passengers who are registered in the Reliable Traveler Program, published by the Migration?s National Institute (Instituto Nacional de Migración) on the website www.viajeroconfiable.inm.gob.mx, may make the "Customs declaration for passengers from abroad (Spanish and English)" in the Annex 1 (RGCE 2020: Anexo 1), which is available at the kiosks stand for this purpose in the different international airports, and must be presented at the corresponding customs.

Law 43 (LA: Art. 43), 50 (LA: Art. 50), 61-VI (LA: Art. 61), 88 (LA: Art. 88), 150 (LA: Art. 150), 152 (LA: Art. 152), 178-I (LA: Art. 178), Regulation 98 (RLA: Art. 98), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 3.2.3. (RGCE 2020: Regla 3.2.3), Annex 1 (RGCE 2020: Anexo 1), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) Annex 1