RULE 3.3.12: AUTHORIZATION FOR THE DONATION OF MERCHANDISE TO THE FEDERAL TAX AUTHORITIES THAT ARE ABROAD THROUGH A DIGITAL WINDOW
For the purposes of article 61, section XVII and last paragraph --206-Art. 61-- of the Law, the Federation, the Federative Entities, the Municipalities, the territorial area of Mexico City, including its deconcentrated or decentralized bodies; 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 the Law on Income Tax (Ley del Impuesto sobre la Renta); or other non-profit legal entities authorized to receive deductible donations under the terms of the Law on Income Tax (Ley del Impuesto sobre la Renta), who wish to receive donations of merchandise found abroad, as well as importing them without paying foreign trade taxes, may request authorization, having to comply with the provisions of procedure file 129 / LA (Customs Law) of Annex 1-A. --356-Anexo 1A--
The following are considered their own merchandise for the attention of basic subsistence requirements in the matter of food, clothing and health, as well as for the attention of housing, education and civil protection requirements of the people, sectors or regions of scarce resources:
I. Bottled water (the expiration date must be greater than 3 months, considering the date of entry into the country).
II. Ambulances and mobile clinics to provide medical services or with radiological equipment.
III. New, used, rebuilt glasses or frames.
IV. Articles for personal hygiene.
V. Articles for cleaning the home.
VI. New footwear.
VII. School transport buses.
VIII. Fire trucks.
IX. Canned food (the expiration date must be greater than 3 months, considering the date of entry into the country).
X. Electronics and household appliances.
XI. New and used computer equipment, as well as its peripherals.
XII. Equipment and medical supplies.
XIII. Office and school equipment.
XIV. Extinguishers.
XV. Musical instruments.
XVI. Toys.
XVII. Books.
XVIII. Medicines.
XIX. Various prostheses.
XX. New clothes.
XXI. Wheelchairs and orthopedic material.
XXII. Machinery, material and equipment for civil protection.
Likewise, all merchandise that, by its nature, is suitable for meeting the basic subsistence requirements referred to in the Law itself may be accepted as a donation.
The Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal) will determine the tariff fraction and, where appropriate, the commercial identification number, that corresponds to the description of the merchandise that is the object of donation and, if applicable, will request the competent agencies to rule on compliance with non-tariff regulations and restrictions, in the understanding that the tariff fraction of the merchandise declared or that carried out by the authority will not constitute a final resolution, as well as neither the determination of the commercial identification number.
The subjects mentioned in the first paragraph, in order to suit their interests, may carry out by their means the necessary steps and procedures to obtain proof of compliance with non-tariff regulations and restrictions.
The Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal) will only authorize the donation and import of those merchandise with respect to which the competent agencies have granted the proof of compliance with the non-tariff regulations and restrictions or, where appropriate, the donee complies, prior customs clearance, with the non-tariff regulations and restrictions.
If, derived from the review of the documentation presented, the authority requires more information or that any requirement or condition be rectified, the applicant will be required to comply with the requirement within 10 days. If the requirement is not fulfilled within the established period, the request will be deemed not submitted, and a new request may be submitted. If causes are detected for not accepting the donation and import, the Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal) will communicate the rejection of it.
The authorization will be granted within a period of no more than 3 months, counted from the date on which the request was submitted to the Digital Window with the corresponding documentation. After this period has elapsed without the corresponding authorization being notified, the resolution will be understood to be negative.
Once the authorization referred to in this rule has been obtained, the authorized parties must notify the customs of entry by email of the crossing date of the authorized merchandise, at least 5 days in advance. Subsequently, they must present at the customs where the authorized merchandise will be dispatched, the authorization resolution to receive them as a donation, as well as their importation in accordance with article 61, section XVII --206-Art. 61-- of the Law, issued by the Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal) and the documentation that proves compliance with the corresponding non-tariff regulations and restrictions.
The authorized parties may give the merchandise received as a donation to a third party, as long as they are the subjects referred to in the first paragraph of this rule. For this purpose, non-profit legal entities authorized to receive deductible donations under the terms of the Law on Income Tax (Ley del Impuesto sobre la Renta), must have the valid authorization to apply the donations that receive financial support from other authorized donees in accordance with article 82, sixth paragraph of the same Law on Income Tax (Ley del Impuesto sobre la Renta).
Law 61-XVII --206-Art. 61--, Federal Fiscal Code (CFF) 18 --613-Art. 18--, 32-D --613-Art. 32D--, 37 --615-Art. 37--, 69 --615-Art. 69--, 69-B --615-Art. 69B--, Law on Income Tax (Ley del ISR) 82, General Civil Protection Act (Ley General de Protección Civil) 51, Regulation of the General Civil Protection Act (Ley General de Protección Civil) 8, 9 and 10, Agreement by which the Secretary of Economy (Secretaría de Economía) issues general rules and criteria in matters of Foreign Trade 2.2.12-I --1092-Regla 2.2.12--, Regulation 109 --39-Art. 109--, 164 --50-Art. 164--, General Rules of Foreign Trade (RGCE) 1.2.2. --305-Regla 1.2.2--, Anexo 1-A --356-Anexo 1A--, and Miscellaneous Fiscal Resolution (RMF) 2.1.39.