RULE 3.7.31: COMPLIANCE WITH REGULATIONS AND NON-TARIFF RESTRICTIONS OMITTED

For the purposes of the provisions of article 183-A, section IV (LA: Art. 183A) of the Law, in relation to articles 42, sections II, III and IX (CFF: Art. 42) of the Federal Fiscal Code (Código Fiscal de la Federación) and 152 (LA: Art. 152) of the Law, taxpayers subject to the exercise of its faculties of verification after customs clearance, may comply with the non-tariff regulations and restrictions, within 30 days after the authority has made them aware of the irregularities detected in the review, in accordance with procedure file79 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A), so that the merchandise do not become property of the federal tax authorities.

Without prejudice to the other applicable sanctions, within the 30 days indicated in the previous paragraph, taxpayers must transmit and present the customs declaration (pedimento) for rectification processed for this purpose and attach the digital or electronic document that proves compliance with the non-tariff regulations and restrictions omitted, in accordance with articles 36 (LA: Art. 36) and 36-A (LA: Art. 36A) of the Law, in relation to rule 3.1.31. (RGCE 2020: Regla 3.1.31)

The provisions of this rule will not be applicable in the case of used vehicles.

Law 36 (LA: Art. 36), 36-A (LA: Art. 36A), 89 (LA: Art. 89), 152 (LA: Art. 152), 178-IV (LA: Art. 178), 183-A-IV (LA: Art. 183A), Federal Fiscal Code (Código Fiscal de la Federación) 42-II-III-IX (CFF: Art. 42), Foreign Trade Law (Ley de Comercio Exterior) 17-A (LCE: Art. 17A), 20 (LCE: Art. 20), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), 3.1.31 (RGCE 2020: Regla 3.1.31), Annex 1-A (RGCE 2020: Anexo 1A).