RULE 3.7.21: MITIGATING CIRCUMSTANCE IN MAJOR INFRACTIONS
For the purposes of articles 46 --201-Art. 41--, 150 --228-Art. 150--, 152 --228-Art. 152--, 153 --228-Art. 153--, 155 --228-Art. 154-- and 184 --233-Art. 184-- of the Law and 42 --615-Art. 42-- of the Federal Fiscal Code (Código Fiscal de la Federación), when due to customs recognition or the exercise of the faculties of verification, the customs authority detects the irregularities indicated in this rule, the benefits established in the following cases may be applied:
I. The alleged infringement is updated provided for by article 184, section I --233-Art. 184-- of the Law and, consequently, must apply the sanction established in article 185, section I --233-Art. 185-- of the Law, in the case of the following irregularities:
a) Related to imports under an unauthorized tariff fraction in its IMMEX Program, when applicable, provided that a copy of the extension of the program referred to in article 11, third to last paragraph, is attached to the corresponding rectification customs declaration (pedimento) --773-Art. 11-- of the IMMEX Decree, which includes the tariff fraction determined by the authority, which may be issued after the activation of the automated selection mechanism.
b) Related to the importation of merchandise under preferential tariff treatment covered by a EUR.1 circulation certificate of the Decision or of the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), when the customs authority rejects the certificate for technical reasons in accordance with the "Agreement by which the sundry by which it discloses the explanatory notes referred to in Article 39 of Annex III of Decision 2/2000 of the European Union-Mexico Joint Council", published in the Official Journal of the Federation (Diario Oficial de la Federación) on February 12, 2004, and the following procedure is followed:
1. The customs authority must return the original EUR.1 circulation certificate to the importer with the mention of "document rejected" and indicating the reason or reasons for the rejection, either in the certificate itself or by means of an attached document, keeping a copy of it.
2. The importer will be granted a period of 30 calendar days, counted from the day following the notification of the corresponding act, to present the rectification, attaching the corrected certificate or a new certificate issued "a posteriori" by the customs authority that issued it. .
II. The alleged infringement is updated provided for by article 184, section III --233-Art. 184-- and consequently, will apply the sanction provided for in article 185, section II --233-Art. 185-- of the Law, in the case of irregularities related to an inaccurate tariff classification, provided that the commercial description of the merchandise declared in the original customs declaration (pedimento) corresponds to the merchandise physically presented, even in the case of imports of merchandise under preferential tariff treatment or identical or similar merchandise to those for which a compensatory fee or transition measure must be paid, covered by a certificate of origin that does not indicate the tariff fraction determined by the Mexican customs authority when the description indicated in said document allows full identification with the merchandise presented for clearance.
For the purposes of the preceding paragraph, both the quantity and the unit of measure of application of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), corresponding to the tariff fraction determined by the customs authority, must be considered.
This infraction will not be considered to be committed when the discrepancy in any of the data indicated in Appendix 23 "Electronic Payment" --895-Apendice 23-- of Annex 22, derives from errors in the information transmitted by the authorized credit institution for the collection of foreign trade contributions, provided that within a period of 15 days from the day following the issuance of the corresponding act, the customs authority and the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas) are provided with a copy of the document issued by the authorized credit institution for the collection of contributions for foreign trade, taking responsibility for the error transmitted.
In the cases indicated in this section and for this reason, the documents referred to in article 36-A, sections I, subsection c) and II, subsection b) --201-Art. 36A-- of the Law contemplate a tariff fraction different from that indicated by the authority; regarding said circumstance, the provisions of section III of this rule will be followed, provided that the importer remedies the irregularity within the period indicated in the penultimate paragraph of this rule.
III. It may be considered to have been committed the infraction provided for in article 184, section IV --233-Art. 184-- and apply accordingly, the sanction provided for in article 185, section III --233-Art. 185-- of the Law, in the case of irregularities related to incorrect or omitted data in the documents referred to in article 36-A, sections I, subsection c) and II, subsection b) --201-Art. 36A-- of the Law, provided that they are errors or omissions that do not put into doubt the authenticity, valid or validity of the document and the importer remedies the irregularity, either with a new valid document that includes the correct data, replacing the document original or, the declaration of the folio in the corresponding rectification customs declaration (pedimento) stating compliance with the regulation which is transmitted electronically, which may be issued with a date after the activation of the automated selection mechanism. The customs authority will keep a copy, where appropriate, of the document that accompanies the customs declaration (pedimento), giving the interested party the original for replacement.
IV. It may be considered to have been committed the infraction provided for in article 184, section XIII --233-Art. 184-- and apply, consequently, the sanction provided for in article 185, section XII --233-Art. 185-- of the Law, in the case of irregularities related to the obligation to declare in the respective customs declaration (pedimento), the tax identification code of the supplier or exporter, according to the following:
a) Canada: business number or social security number.
b) Korea: business number or residence number.
c) United States of America: the tax identification number or the social security number.
d) France: the value added tax number or the social security number.
e) Countries other than those mentioned: the registration number used in the country to which the supplier or exporter belongs, to identify it in its payment of taxes. In the event that such number does not exist, said circumstance must be recorded in the observations field of the corresponding customs declaration (pedimento), based on a statement, under protest of telling the truth, from the importer.
f) When in the customs declaration (pedimento) the number of acknowledgment of value is declared referred to in rules 1.9.18. --312-Regla 1.9.18-- or 1.9.19. --312-Regla 1.9.19--, and in the information derived from the consolidated notice, the tax identification code is omitted.
It will not be considered that it commits the infraction referred to in this section, when the customs declaration (pedimento) fails to indicate the tax identification code, provided that it is the following imports:
a) Those carried out in accordance with articles 61 --206-Art. 61-- and 62 --206-Art. 62-- of the Law.
b) Operations whose value does not exceed an amount equivalent in national currency of 1,000 (one thousand dollars).
c) Those carried out in accordance with rules 1.4.6. --307-Regla 1.4.6--, 3.5.5. --324-Regla 3.5.5-- and 3.5.6. --325-Regla 3.5.6--
d) Fiscal deposit withdrawals made by companies in the automotive terminal or manufacturing of motor vehicles that have the authorization referred to in rule 4.5.30. --332-Regla 4.5.30--
To access the benefits contemplated in this rule, the following must be met:
I. The irregularity detected is corrected within a period of 15 days counted from the day following the notification of the document where the irregularity is recorded. The aforementioned term will be extended to 30 calendar days in the case established in section I, subsection b) of this rule.
II. Present within the aforementioned terms, the corresponding customs declaration (pedimento) for rectification, in which the following is fulfilled:
a) Attach a copy of the original customs declaration (pedimento), valid documentation proving that it accepts and remedies the irregularity or other documentation that is expressly required in each of the cases.
b) Declare the corresponding identifier according to Appendix 8 --388-Apendice 8-- of Annex 22.
c) Pay the applicable fine and, where appropriate, cover the differences in contributions, compensatory fees and transition measure, updated in accordance with article 17-A --610-Art. 17A-- of the Federal Fiscal Code (Código Fiscal de la Federación), from the moment the assumptions are made of article 56, section I --203-Art. 53-- of the Law and until payment is made, as well as the surcharges referred to in article 21 --613-Art. 21-- of the Federal Fiscal Code (Código Fiscal de la Federación).
III. Submit within a maximum period of 3 days from the date on which the respective rectification is made, a free writing, informing the authority that it has notified the irregularity that invoke the benefit provided in this rule, attaching the indicated documents in the previous section.
In these cases, the customs authority must issue the corresponding resolution within a period of 10 days, counted from the presentation of the evidence before the authority that knows the customs procedure, ordering, where appropriate, the immediate release of the merchandise, without need to exhaust the procedures and formalities provided.
Law 35 --201-Art. 35--, 36-A-I --201-Art. 36A--, II, 43 --201-Art. 43--, 46 --201-Art. 46--, 56-I --203-Art. 56--, 60 --205-Art. 60--, 61 --206-Art. 61--, 62 --206-Art. 62--, 89 --211-Art. 89--, 144-C --228-Art. 144C--, 150 --228-Art. 150--, 152 --228-Art. 152--, 153 --228-Art. 153--, 155 --228-Art. 155--, 184-I, III, IV, XIII --233-Art. 184--, 185-I, II, III, XII --233-Art. 185--, Federal Fiscal Code (CFF) 17-A --610-Art. 17A--, 21 --613-Art. 21--, 42 --615-Art. 42--, "Agreement by which the sundry by which it discloses the explanatory notes referred to in article 39 of Annex III of Decision 2/2000 of the European Union-Mexico Joint Council", IMMEX Decree 11 --773-Art. 11--, General Rules of Foreign Trade (RGCE) 1.2.2. --305-Regla 1.2.2--, 1.4.6. --307-Regla 1.4.6--, 1.6.2. --309-Regla 1.6.2--, 1.9.18. --312-Regla 1.9.18--, 1.9.19. --312-Regla 1.9.19--, 3.5.5. --324-Regla 3.5.5--, 3.5.6. --324-Regla 3.5.6--, 4.5.30. --332-Regla 4.5.30--, Annex 22 --367-Anexo 22--