RULE 4.5.18: OBLIGATIONS OF THE COMPANIES AUTHORIZED AS FISCAL DEPOSIT FOR THE EXHIBITION AND SALE OF NATIONAL AND FOREIGN MERCHANDISE FREE OF TAXES

Those who obtain the authorization referred to in article 121, section I (LA: Art. 121) of the Law and rule 4.5.17. (RGCE 2020: Regla 4.5.17), they will be obliged to:

I. Keep the daily record of the operations carried out, through the automated inventory control system referred to in section II, of rule 4.5.17 (RGCE 2020: Regla 4.5.17).

II. Install a closed circuit system through which the customs authority has access to the points of sale and delivery of the merchandise, as well as the exit points of the national territory, in accordance with what the Central Administration of Customs Equipment and Infrastructure (Administración Central de Equipamiento e Infraestructura Aduanera) determines.

III. Submit semiannually in the months of January and July of each year, before the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), the documentation that proves the monthly payment of the exploitation of 5% referred to in article 121, section I, seventh paragraph, subsection a) (LA: Art. 121) of the Law, by submitting a copy of the proof of payment made through the e5cinco electronic scheme, for each month of the semester in question.

IV. Employees who work within the authorized premises for the exhibition and sale of foreign and national merchandise to passengers who arrive in the country at international, border and maritime airports must wear the uniform that identifies them.

V. For the purposes of article 29, section VI, last paragraph (CFF: Art. 29) of the Federal Fiscal Code (Código Fiscal de la Federación), sales made to international passengers leaving the country must be made using the electronic tax registration systems that, where appropriate, expressly authorized by the General Legal Administration (Administración General Jurídica), issuing a tax receipt, which identifies the company name and address of the establishment that carries out the sale, the type of merchandise, class, quantity and price, as well as the name of the passenger, nationality, passport number, transport company that will take it abroad and data that identify the departure of the means of transport (the date and time of departure or flight number, etc.), in this case the merchandise leaves by aerial or maritime. In the event that it leaves by terrestrial, a tax receipt must be issued specifying the type of merchandise, class, quantity and price, as well as the name of the consumer and the number of the official identification document, which may only be a passport or the so-called "visa and border crossing card".

VI. For the purposes of article 29, section VI (CFF: Art. 29) of the Federal Fiscal Code (Código Fiscal de la Federación), the sales made in the authorized premises for the exhibition and sale of foreign and national merchandise to passengers who arrive in the country in international airports must be made using the electronic tax registration systems that, where appropriate, expressly authorized by the General Legal Administration (Administración General Jurídica), issuing a tax receipt, which identifies the business name and address of the establishment making the sale, the type of merchandise, quantity and price, as well as the passenger's name, nationality, passport number, the transport company that led them to national territory and data that identifies the arrival of the means of transport (date, time of arrival, flight number, etc.).

In the cases in which the sales made to the passenger in accordance with the provisions of the preceding paragraph, exceed 300 (three hundred dollars) or its equivalent in national currency, or 10 packs of cigarettes, 25 cigars or 200 grams of tobacco, 3 liters of alcoholic beverages or 6 liters of wine, the passenger must be informed that they must make the payment of the corresponding contributions before the customs authority and stamp a red seal on the bag indicating the phrase "EXCEDENTE".

VII. The delivery of the merchandise will be made, in the case of international airports and seaports, at the time of sale inside the commercial premises. In the case of border ports, said delivery shall be made in the place established for that purpose by the customs in question, indicated in the respective authorization, after showing the proof of sale and identification of the consumer. In all cases, plastic bags must be used to pack the merchandise, which must be printed according to the specifications established in the respective authorization, the legend "DUTY FREE" "MERCANCIA LIBRE DE IMPUESTOS", as well as the name of the authorized legal entity and, where appropriate, the logo, stapling the sales receipt on said bags.

VIII. In the case of companies that have authorization for a period greater than one year, they must be carried out within the period provided for in article 4, fifth paragraph (LFD: Art. 4) of the Federal Rights Law (Ley Federal de Derechos), the payment of the annual fee indicated in article 40, subsection k) and second paragraph (LFD: Art. 40) of the aforementioned Law, in relation to Annex 19 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

IX. In the deposit entablement for the exhibition and sale of merchandise to passengers who arrive in the country, in no case may the sale of merchandise be made to passengers who leave the country or to a person other than those mentioned, and vice versa.

X. In the case of authorizations in seaports, they can only sell merchandise prior to boarding of cruise ship passengers, who disembark at tourist terminals.

XI. Be up to date in complying with their tax obligations.

XII. Submit to the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas) during the month of January of each year, writing in which it states, under protest of telling the truth, that the version of the automated inventory control system is the same one indicated when obtaining authorization or notifying the changes made .

Law 59-I (LA: Art. 59), 121-I (LA: Art. 121), Federal Rights Law (Ley Federal de Derechos) 4 (LFD: Art. 4), 40 (LFD: Art. 40), Federal Fiscal Code (Código Fiscal de la Federación) 29-VI (CFF: Art. 29), 83-VII (CFF: Art. 83), Regulation 180 (RLA: Art. 180), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.1.4. (RGCE 2020: Regla 1.1.4), 4.5.17. (RGCE 2020: Regla 4.5.17), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) Annex 19