RULE 3.3.16: DONATION OF MERCHANDISE IN CASES OF NATURAL DISASTERS

For the purposes of article 61, section XVII, second paragraph (LA: Art. 61) of the Law, in case of natural disaster, the Federation, the Federative Entities, the Municipalities, the territorial area of Mexico City, and its deconcentrated or decentralized bodies, the international organizations of which Mexico is a full member, provided that the purposes for which said organizations were created correspond to the activities for which authorization can be obtained to receive donations deductible from Income Taxes (Impuestos Sobre la Renta), who wish to receive merchandise that are abroad as a donation, not subject to compliance with any non-tariff regulation and restriction, without the payment of foreign trade taxes, must submit their request, in accordance with the procedure file 72 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

For the purposes of this rule, the following are considered appropriate merchandise for natural disasters:

I. Bottled water.

II. Ambulances and mobile clinics to provide medical services or with radiological equipment.

III. Articles for personal hygiene.

IV. Articles for household cleaning.

V. New footwear.

VI. Camping tents.

VII. Fire truck.

VIII. Canned food.

IX. Equipment and medical supplies.

X. Office and school equipment.

XI. Extinguishers.

XII. Machinery, material and equipment for civil protection.

XIII. New clothes.

XIV. Wheelchairs and orthopedic material.

Likewise, all merchandise that, due to its nature, is suitable for the care of natural disasters and that is abroad, may be accepted as a donation, as long as the Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal) issues a letter in response to the authorization request.

The tariff classification of the merchandise declared in the format or the one made by the authority will not constitute as a final resolution.

Once the importation of donated merchandise from foreign origin is authorized, the Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal) will notify of the merchandise introduction to the customs of entry designated by the donee.

Merchandise whose description or quantity does not match those authorized by the Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal) may not be introduced into national territory.

The information and documentation referred to in this rule, as well as procedure file 72 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A), with which the donation was authorized, must be made available to the authority Customs, at its request, for the purposes of its competence and even for collation.

Law 61-XVII (LA: Art. 61), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), Annex 1-A (RGCE 2020: Anexo 1A)