RULE 3.6.5: REJECTION OF THE NOTEBOOKS ATA

The customs authority must invariably reject the Notebooks ATA that do not meet the specifications referred to in rule 3.6.4. (RGCE 2020: Regla 3.6.4), as well as when said notebook lacks the following information:

I. Name of the issuing association;

II. Name of the international guarantee chain;

III. The countries or customs territories in which it is valid;

IV. Name of the guarantor associations of said countries or customs territories; and

V. The description of the temporarily imported merchandise.

For the purposes of what is indicated in sections III and IV, the Notebooks ATA that do not contain the reference to Mexico or the National Chamber of Commerce of Mexico City, as the guarantor association of the Notebooks ATA in Mexico, it must be accepted provided that said Chamber confirm that they are the guarantor of the Notebook ATA, by transmitting its information to the Service Tax Administration (Servicio de Administración Tributaria).

Law 144 (LA: Art. 144), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 3.6.2. (RGCE 2020: Regla 3.6.2), 3.6.4. (RGCE 2020: Regla 3.6.4)