RULE 3.7.2: CLEARANCE OF MERCHANDISE BY POST

For the purposes of articles 21 (LA: Art. 21), 59, last paragraph (LA: Art. 59), 82 (LA: Art. 82) and 88 (LA: Art. 88) of the Law, operations carried out by postal means, will be subject to the following:

I. The importation of merchandise will be carried out without using the "Customs Ballot" format of Annex 1 (RGCE 2020: Anexo 1), nor the services of a customs agent, customs agency, customs representative or accredited legal representative, and without the payment of the General Import Tax (Impuesto General de Importación), Value-Added Tax (Impuesto al Valor Agregado) and Customs Processing Law (Derecho de Trámite Aduanero), provided that:

a) The customs value of the merchandise to be imported, by recipient or consignee, is equal to or less than the equivalent in national or foreign currency of 50 (fifty dollars); and

b) The merchandise is not subject to compliance with non-tariff regulations and restrictions.

Under the provisions of this section, the import of books may be carried out, regardless of their quantity or value, except those that are classified in tariff fraction 4901.10.99 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) that are subject to the payment of the General Import Tax (Impuesto General de Importación).

II. The import of merchandise may be carried out using the "Customs Ballot" format of Annex 1 (RGCE 2020: Anexo 1), without the services of a customs agent, customs agency, customs representative or accredited legal representative, and without the payment of the Customs Processing Law (Derecho de Trámite Aduanero), by applying a global rate of 19% to the value of the merchandise or those indicated in sections I and II of rule 3.7.6. (RGCE 2020: Regla 3.7.6), as appropriate, using in this case the generic code 9901.00.06, provided that:

a) The customs value of the merchandise, per recipient or consignee, does not exceed the equivalent in national or foreign currency of 1,000 (one thousand dollars); and

b) Compliance with applicable non-tariff regulations and restrictions.

Merchandise whose customs value, per recipient or consignee, is equal to or less than the equivalent in national or foreign currency of 50 (fifty dollars) and these are subject to the payment of contributions other than the General Import Tax (Impuesto General de Importación), Value-Added Tax (Impuesto al Valor Agregado) or Customs Processing Law (Derecho de Trámite Aduanero), must be imported under the procedure established in this section, paying the corresponding contributions.

The importation of merchandise made in accordance with this section will not be deductible for tax purposes.

The data contained in the "Customs Ballot" of Annex 1 (RGCE 2020: Anexo 1), are final and may only be modified once before customs clearance of the merchandise, when appropriate in the judgment of the customs authority, through the rectification of said ballot, provided that the interested party submits a written request addressed to the customs authority that made the determination for the payment of the contributions or before the corresponding Mexican Postal Service (Servicio Postal Mexicano) office and the following data is concerned: description, value or quantity to pay for the merchandise. The rectification will be recorded on the ballot itself, and the signature and stamp of the customs authority that carries out said rectification must be submitted.

Merchandise that are difficult to identify may not be imported under the procedure provided for in this rule, which due to their presentation in the form of powders, liquids or pharmaceutical forms, such as: pills, troches, tabloid, granules, tablets, capsules and dragees, which require of physical or chemical analysis, or both, to know its composition, nature, origin and other characteristics necessary to determine its tariff classification, regardless of the quantity and the consigned value. Similarly, merchandise prohibited by international agreements on postal matters to which Mexico is a part of, as well as by the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), may not be imported and exported by postal means.

In the case of exports, regardless of the quantity and commercial value of the merchandise, the interested party may request the use of the "Customs Ballot" of Annex 1 (RGCE 2020: Anexo 1).

The Mexican Postal Service (Servicio Postal Mexicano) must electronically transmit to the customs authority on a monthly basis, within the first 5 days of the calendar month following the month in which the merchandise were dispatched, the information associated with each operation carried out during that period, regardless of whether or not issued a "Customs Ballot" from Annex 1 (RGCE 2020: Anexo 1), complying with the guidelines established by said authority. The information will be as follows:

I. Recipient information:

a) Name, denomination or company name.

b) Address (street, number, postal code, city, and country).

c) Telephone, in case of having said information.

d) Email, in case of having said information.

II. Sender information:

a) Name, denomination or company name.

b) Address (street, number, postal code, city and country).

c) Telephone, in case of having said information.

d) Email, in case of having said information.

III. Information for each individual shipment:

a) Description of the merchandise.

b) Number of pieces.

c) Gross weight.

d) Unit of measure.

e) Declared value.

f) Currency.

g) Country of origin.

h) Date of arrival to national territory / date of departure from national territory.

i) Number and date of issuance of the bill of lading.

j) Number and date of issuance of the "Customs Ballot" of Annex 1 (RGCE 2020: Anexo 1), if applicable.

Law 21 (LA: Art. 21), 59 (LA: Art. 59), 82 (LA: Art. 82), 88 (LA: Art. 88), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 3.7.6. (RGCE 2020: Regla 3.7.6), Annex 1 (RGCE 2020: Anexo 1)