RULE 3.7.5: DISPATCH WITH THE CUSTOMS DECLARATION (PEDIMENTO) AND SIMPLIFIED PROCEDURE BY REGISTERED COURIER COMPANIES

For the purposes of articles 20, section VII (LA: Art. 20), 36 (LA: Art. 36), 36-A (LA: Art. 36A), 43 (LA: Art. 43), 59, last paragraph (LA: Art. 59), 81 (LA: Art. 81) and 88 (LA: Art. 88) of the Law, in relation to article 240 (RLA: Art. 240) of the Regulation, the courier and parcel company that has the registry referred to in rule 3.7.3. (RGCE 2020: Regla 3.7.3), interested in dispatching the merchandise transported by them, will be as follows:

A. When the customs value of the merchandise does not exceed 2,500 (two thousand five hundred dollars) or its equivalent in national or foreign currency, per recipient or consignee in the case of imports, without the value limit being applicable to export, they must:

I. Process a customs declaration (pedimento) through a customs agent, customs agency, customs representative or accredited legal representative, which may protect the merchandise of a single recipient, consignee or sender, delivering the customs declaration (pedimento) to the interested party or, the merchandise transported in the same shipment of different recipients, consignees or senders, in which case they must deliver to each one of them, a simple copy of the customs declaration (pedimento), which will not be deductible for tax purposes. The aforementioned customs declaration (pedimento) will be processed in accordance with the following:

a) In the case of imports, in the field corresponding to the tariff fraction, the following generic code must be submitted, as appropriate:

1. 9901.00.01.00, when the unit of measurement of the merchandise corresponds to pieces.

2. 9901.00.02.00, when the unit of measurement of the merchandise corresponds to kilos.

3. 9901.00.05.00, when the unit of measurement of the merchandise corresponds to liters.

4. In the case of the merchandise referred to in rule 3.7.6., section I (RGCE 2020: Regla 3.7.6), the corresponding generic codes.

b) In the case of exports, the generic code 9902.00.01.00 must be declared.

c) In the case of import or export operations of merchandise classified in tariff fractions with its commercial identification numbers 7102.10.01.00, 7102.21.01.00 and 7102.31.01.00, must declare in the customs declaration (pedimento) the tariff fractions that corresponds to said merchandise, regardless of the generic code that is submitted for merchandise other than those indicated in subsections a) or b) of this section.

d) Declare the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the importer, when it has not been provided, the one that corresponds to the courier and parcel company, or the code EDM930614781, may be submitted.

e) Declare the name, denomination or company name and address of the importer, when these data have not been provided, the data of the courier and parcel company must be submitted.

II. Transmit the documents that prove that the merchandise complies with the non-tariff regulations and restrictions that, where appropriate, correspond to the tariff fraction thereof in accordance with the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), regardless of whether the generic code is submitted in the customs declaration (pedimento), to which sections a) and b) of section I of this Section.

III. Determine the contributions that are caused due to the importation of merchandise referred to in this Section in accordance with the provisions of rules 3.7.6. (RGCE 2020: Regla 3.7.6) or 3.7.36. (RGCE 2020: Regla 3.7.36), as appropriate.

IV. Declare and transmit the number of the acknowledgment of value, in accordance with articles 36-A (LA: Art. 36A) and 59-A (LA: Art. 59A) of the Law, in relation to rule 1.9.18. (RGCE 2020: Regla 1.9.16)

V. It will not be necessary for the recipients or consignees to be registered in the Register of Importers, provided that the customs value of the merchandise per petition does not exceed the equivalent in national or foreign currency to 1,000 (one thousand) dollars of the United States of America. and the data related to the RFC, name, denomination or company name of the importer are entered, declaring the corresponding identifier according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22.

The documents, obliterated postal pieces, newspapers or that information contained in magnetic or optical media that is for non-commercial use of the recipient, must come separated from origin in the cargo compartment of the plane in packages or suitcases with the sticker that contains the legend: "International Document Messaging".

B. When the customs value of the merchandise exceeds 2,500 (two thousand five hundred) dollars of the United States of America or its equivalent in national or foreign currency, the merchandise may be cleared through a customs agent, customs agency, Customs attorney or through his accredited legal representative, through a request that will not be deductible for tax purposes and simplified procedure, which can only cover the goods of a single importer, provided that they comply with the following:

I. Declare the Federal Taxpayer Registration (RFC) or tax identification registration number of the importer, when this has not been provided, the one corresponding to the courier and parcel company, or the code EDM930614781, may be entered.

II. Declare the name, denomination or company name and domicile of the importer, when these data have not been provided, the data of the courier and parcel company must be entered.

III. Enter in the field corresponding to the tariff fraction, the following generic code, as appropriate:

a) 9901.00.01.00, when the unit of measurement of the merchandise corresponds to pieces.

b) 9901.00.02.00, when the unit of measurement of the merchandise corresponds to kilos.

c) 9901.00.05.00, when the unit of measurement of the merchandise corresponds to liters.

When courier and parcel companies carry out import operations of merchandise classified in the tariff fractions with their commercial identification numbers 7102.10.01.00, 7102.21.01.00 and 7102.31.01.00, must declare in the petition the tariff fraction that corresponds to said merchandise, regardless of the generic code that is submitted for the merchandise other than those indicated in this section.

In the case of the merchandise referred to in rule 3.7.6., section I (RGCE 2020: Regla 3.7.6), they must indicate the corresponding generic codes.

IV. Determine the contributions that are caused due to the importation of merchandise referred to in this section in accordance with the provisions of rules 3.7.6. (RGCE 2020: Regla 3.7.6) or 3.7.36, section III (RGCE 2020: Regla 3.7.36), as appropriate.

V. Transmit the documents that prove that the goods merchandise with the non-tariff regulations and restrictions that, where appropriate, correspond to the tariff fraction thereof, in accordance with the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), regardless of whether the generic code is submitted in the customs declaration (pedimento). Merchandise that are classified in any of the tariff fractions of Chapter 87 of the TIGIE may not be imported through the simplified procedure established in this section.

VI. Present, prior to importation, the format "Order given to the customs agent to carry out foreign trade operations or its revocation", or the "Order given to the customs agency to carry out foreign trade operations or the revocation of the same" of the Annex 1 (RGCE 2020: Anexo 1), in accordance with rules 1.2.6. (RGCE 2020: Regla 1.2.6) and 1.2.7. (RGCE 2020: Regla 1.2.7), respectively.

VII. Declare the number of acknowledgment of value in accordance with articles 36-A (LA: Art. 36A) and 59-A (LA: Art. 59A) of the Law, in relation to rule 1.9.18. (RGCE 2020: Regla 1.9.16)

VIII. Declare in the customs declaration (pedimento) the corresponding codes according to Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8), of Annex 22.

IX. It will not be necessary for the recipients or consignees to be registered in the Register of Importers, provided that the customs value of the merchandise does not exceed the equivalent in national currency of 5,000 (five thousand dollars), and the data related to the Federal Taxpayer Registration (RFC), name, denomination or company name of the importer and no more than one operation per recipient or consignee is carried out in each calendar month.

The provisions of this section will not be applicable in the case of merchandise subject to compensatory fees.

Merchandise that in accordance with the applicable regulations cannot be imported through courier and parcel companies, as well as difficult-to-identify merchandise that, due to their presentation in the form of powders, liquids or forms, may not be imported in accordance with the provisions of this rule. pharmaceuticals, such as: pills, troches, tablets, granules, tablets, capsules and dragees, which require physical or chemical analysis, or both, to know their composition, nature, origin and other characteristics necessary to determine their tariff classification, regardless of the amount and the consigned value.

Law 20-VII (LA: Art. 20), 43 (LA: Art. 43), 59 (LA: Art. 59), 81 (LA: Art. 81), 88 (LA: Art. 88), Federal Rights Law (LFD) 49-IV (LFD: Art. 49), Regulation 240 (RLA: Art. 240), General Rules of Foreign Trade (RGCE) 1.3.1.-XVII (RGCE 2020: Regla 1.3.1), 1.9.18. (RGCE 2020: Regla 1.9.16), 3.1.31. (RGCE 2020: Regla 3.1.31), 3.7.2. (RGCE 2020: Regla 3.7.2), 3.7.3. (RGCE 2020: Regla 3.7.3), 3.7.6. (RGCE 2020: Regla 3.7.6), 3.7.36. (RGCE 2020: Regla 3.7.36), Annex 22 (RGCE 2020: Anexo 22), Miscellaneous Fiscal Resolution (RMF) Annex 19