RULE 3.6.1: AUTHORIZATION OF THE GUARANTOR AND ISSUING ASSOCIATION OF THE NOTEBOOK ATA

For the purposes of the authorization to act as guarantor and issuing association of the Notebook ATA in Mexico, in accordance with the "Decree of promulgation of the Customs Agreement on Notebooks ATA", the authorized chamber of commerce will grant the authority a guarantee consisting of cash deposit or bond, issued in favor of Treasury of the Federation (Tesorería de la Federación), which will subsist as a guarantee during the first year of activities, and must be updated annually for an amount equivalent to the annual average value of the operations carried out during the immediately preceding calendar year, covered by the Notebooks ATA issued by the guarantor and issuing association and, where appropriate, by the issuing associations.

The authorization will be granted for a period of 5 years and may be extended successively for up to an equal period, upon request from the interested party submitted one year before its expiration and provided that compliance with the obligations inherent in the authorization has not been violated, in accordance with the international and national provisions that regulate the operation of the Notebooks ATA.

The Service Tax Administration (Servicio de Administración Tributaria) will proceed to cancel the authorization when the guarantor and issuing association does not comply with the conditions and obligations established in the authorization or extension, or incur in some of the causes referred to in article 144-A (LA: Art. 144A) of the Law.

The guarantor and issuing association of the authorized Notebook ATA may request before the General Legal Administration (Administración General Jurídica), authorization for legal entities constituted under Mexican law to act as issuing associations of the Notebooks ATA in Mexico, provided that it assumes the obligation to act as a guarantor. For such purposes, those interested in obtaining authorization to act as issuing associations must comply with the requirements established for that purpose by said authority.

The guarantor and issuing association, as well as the issuing associations of the Notebooks ATA, must have the computing means that allow them to keep a record of their operations through an automated system, in accordance with the guidelines issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria), whcih will be announced on the Service Tax Administration (Servicio de Administración Tributaria) Portal, regarding merchandise imported or exported temporarily under the protection of the Notebook ATA.

Likewise, they must transmit to the customs authorities, the information related to the merchandise that they intend to import or export temporarily under the protection of the Notebook ATA, in accordance with the guidelines issued for that purpose, which will be made known on the Portal of the Service Tax Administration (Servicio de Administración Tributaria).

Law 144-A (LA: Art. 144A), "Decree of promulgation of the Customs Agreement on Notebooks ATA"