RULE 3.7.23: RETROACTIVE APPLICATION OF RULE 8A

For the purposes of articles 89 (LA: Art. 89) of the Law and 137 (RLA: Art. 137) of the Regulation, in the case of definitive or temporary imports carried out by companies that have obtained authorization from the Secretary of Economy (Secretaría de Economía) to apply the benefit of Rule 8a, as well as the operations of Chapter 98, may rectify the tariff fraction, quantity and unit of measure, applicable to the fraction that corresponds to them in the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), as well as the commercial identification number, provided that the authorization to apply the fraction was in force at the time of making the customs declaration (pedimento) for definitive import, temporary import or virtual temporary import and the faculties of verification had not been initiated by the customs authority.

Law 89 (LA: Art. 89), Tariff of the Law on General Import and Export Taxes (TIGIE) Chapter 98, 2-II, Regulation 137 (RLA: Art. 137)