RULE 4.3.18: RECTIFICATION OF CERTIFICATES OF TRANSFER OF MERCHANDISE

Companies of the automotive terminal or manufacturing of motor vehicles that issue the certificate of transfer of merchandise referred to in rule 4.3.17. (RGCE 2020: Regla 4.3.17), may rectify the data contained therein, provided that the faculties of verification have not been initiated by the authority. In no case may the data corresponding to the folio number, period, Federal Taxpayer Registration (Registro Federal de Contribuyentes) or the description of the goods covered in said certificate be rectified.

For the purposes of the previous paragraph, they must issue a complementary certificate in the form "Certificate of transfer of merchandise" of Annex 1 (RGCE 2020: Anexo 1), which must be delivered to the corresponding auto parts industry company within of the month following the issuance of the certificate that is rectified.

Law 105 (LA: Art. 105), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 4.3.17. (RGCE 2020: Regla 4.3.17), Annex 1 (RGCE 2020: Anexo 1)