RULE 3.7.32: IMPORT AND EXPORT OF HYDROCARBONS, PETROLEUM PRODUCTS, PETROCHEMICAL PRODUCTS AND SULFUR (ANNEX 14)

For the purposes of articles 11 (LA: Art. 11), 37, sections I and III (LA: Art. 37), 37-A (LA: Art. 37A), 43 (LA: Art. 43), 56 (LA: Art. 56) and 84 (LA: Art. 84) of the Law and rule 3.1.31. (RGCE 2020: Regla 3.1.31), taxpayers who carry out activities in accordance with the Hydrocarbons Law (Ley de Hidrocarburos), and who import or export hydrocarbons, petroleum products, petrochemical products, sulfur and any other merchandise identified in Annex 14 (RGCE 2020: Anexo 14), will be to the following:

I. They may promote the dispatch of the merchandise, in the following terms:

a) When they are transported by terrestrial, processing a weekly consolidated customs declaration (pedimento), which may include the definitive import or export operations carried out from Monday to Sunday, presenting the customs declaration (pedimento) no later than the Friday of the week following that in which operations were carried out.

b) When they are transported via maritime, processing a weekly consolidated customs declaration (pedimento), which may include the definitive export operations carried out from Monday to Sunday, presenting the customs declaration (pedimento) no later than the Friday of the week following that in which operations were carried out.

For the purposes of rule 2.4.2. (RGCE 2020: Regla 2.4.3), the departure notice must be submitted electronically at least 3 hours before the departure of the vessel from national territory.

In the case of definitive import operations, they may file a weekly consolidated customs declaration (pedimento) that may include the operations carried out from Monday to Sunday, presenting the customs declaration (pedimento) no later than Friday of the following week, of the day in which the last discharge of the merchandise has been completed in the port in question and in the customs that corresponds to its district.

For the purposes of the previous paragraph, the "Electronic Import and Export Notice" of Annex 1 (RGCE 2020: Anexo 1), must be submitted for each discharge, considering the inspection report, which will be delivered electronically within 5 days following the day in which it is obtained and that may not be longer than the period indicated to present the customs declaration (pedimento), as well to annex to the customs declaration (pedimento) in a digital document. The time to discharge the merchandise may not exceed 10 calendar days, counted from the mooring or berthing of the vessel that transports the merchandise.

For the purposes of rule 2.4.2. (RGCE 2020: Regla 2.4.3), the arrival notice must be submitted electronically at least 3 hours before the vessel enters national territory.

c) When they are transported by pipes or ducts, once the meters are read in the calendar month in which the merchandise enters or leaves the national territory, they may submit a monthly customs declaration (pedimento) no later than the 6 of the calendar month following the day in which the merchandise entered or left the country.

The customs processes indicated in the previous paragraphs, do not limit the faculties of the customs authorities, which may at any time exercise its faculties of verification and inspection provided for in the customs legislation and even requesting that the merchandise remain in the respective premises.

Those who choose the right referred to in this rule, must also comply with the formalities established by the applicable legal provisions with the following:

a) For the purposes of the customs declarations (pedimentos) that are transmitted in accordance with the provisions of paragraphs a) and b), section I of this rule, must for each shipment transmit to the Customs Electronic System (Sistema Electrónico Aduanero), the information referred to in articles 37-A (LA: Art. 37A) and 59-A (LA: Art. 59A) of the Law, holding on as applicable to the procedure provided for in said precepts and other applicable ones, that is, transmitting in an electronic document to the customs authorities, the information regarding the merchandise that they introduce or extract from the national territory, using the e.signature or digital stamp and providing at the time of dispatch a printout of the "Electronic Import and Export Notice" of Annex 1 (RGCE 2020: Anexo 1).

b) Declare the code and the corresponding identifier according to Appendix 2 (RGCE 2020: Apendice 2) of Annex 22.

c) If applicable, adjust the quantity of the merchandise declared in the consolidated customs declaration (pedimento), by means of the corresponding rectification, stating the code and the applicable identifier in accordance with Appendix 2 (RGCE 2020: Apendice 2) of Annex 22. In the customs declaration (pedimento) for rectification, the number of the consolidated customs declaration (pedimento) that is rectified must be declared and the information and / or documentation that justifies the adjustments must be transmitted to the customs authorities.

For the purposes of the preceding paragraph, the corresponding contributions and benefits and, where appropriate, the applicable updates and surcharges must be covered.

When amounts are determined in favor of the taxpayer for the payment of foreign trade taxes or, where appropriate, compensatory fees, they may be offset against the aforementioned taxes and compensatory fees that they are obliged to pay in other operations, having to observe the applicable legal provisions regarding compensation, as well as the provisions of article 138 (RLA: Art. 138) of the Regulation.

For the purposes of article 89 (LA: Art. 89) of the Law, the rectification of the data contained in the customs declaration (pedimento) to increase or decrease the quantity and therefore the customs value of the merchandise, will not require the authorization referred to in rule 6.1.1. (RGCE 2020: Regla 6.1.1) In the event that the quantity is increased, therefore the customs value and a month has elapsed after the date on which the consolidated customs declaration (pedimento) was presented to customs, surcharges and updates will be generated.

In the case in which, in previous exercise, the global amount of contributions derived from the rectification customs declarations (pedimentos) in accordance with this rule, represents an increase of 5% of the total contributions declared and paid in the respective consolidated customs declarations (pedimentos), the interested party will not be able to avail themselves to the facilities provided in the previous paragraph, during the immediate subsequent exercise.

d) The presentation of the customs declarations (pedimentos) must be done electronically, once they have been validated by the Customs Electronic System (Sistema Electrónico Aduanero) and paid, the automated selection mechanism will be understood to be activated, so the physical presentation of the customs declaration (pedimento) to customs will not be necessary.

e) In the case of petroleum products, have the document that certifies compliance with NOM-016-CRE-2016, published in the Official Journal of the Federation (Diario Oficial de la Federación) on August 29, 2016 and its subsequent modifications.

II. For the purposes of the provisions of article 36-A, section I, paragraphs a) and b) and section II, paragraph a) (LA: Art. 36A) of the Law, in the import or export of hydrocarbons, petroleum products, petrochemical products, sulfur and any other merchandise identified in Annex 14 (RGCE 2020: Anexo 14), the interested parties may transmit to the customs authorities, the documents indicated according to the following:

a) On importation, bills of lading, cargo manifests or corresponding transport documents, weight or volume certificates and equivalent documents, may be in the name of taxpayers who carry out activities in accordance with the Hydrocarbons Law (Ley de Hidrocarburos), therefore, the aforementioned documents may be in the name of its subsidiaries and / or affiliates.

b) In exportation, the customs declarations (pedimentos) or Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet), may be in the name of the taxpayers that carry out activities in accordance with the Hydrocarbons Law (Ley de Hidrocarburos) and in the name of their subsidiaries.

c) In the bills of lading, cargo manifests or weight or volume certificates, their subsidiaries and / or affiliates may appear as shippers for taxpayers who carry out activities in accordance with the Hydrocarbons Law (Ley de Hidrocarburos).

Law 6 (LA: Art. 6), 11 (LA: Art. 11), 36 (LA: Art. 36), 36-A-I-II (LA: Art. 36A), 37-I, III (LA: Art. 37), 37-A (LA: Art. 37A), 43 (LA: Art. 43), 56 (LA: Art. 56), 59-A (LA: Art. 59A), 84 (LA: Art. 84), 89 , 96 (LA: Art. 96), 102 (LA: Art. 102), Regulation 39 (RLA: Art. 39), 42 (RLA: Art. 42), 138 (RLA: Art. 138), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 2.4.2. (RGCE 2020: Regla 2.4.3), 3.1.31. (RGCE 2020: Regla 3.1.31), 6.1.1. (RGCE 2020: Regla 6.1.1), Annexes 1 (RGCE 2020: Anexo 1), 10 (RGCE 2020: Anexo 10), 14 (RGCE 2020: Anexo 14) and 22 (RGCE 2020: Anexo 22)