RULE 4.5.19: PROCEDURE FOR THE INTRODUCTION OF MERCHANDISE TO THE FISCAL DEPOSIT FOR EXHIBITION AND SALE OF MERCHANDISE

Legal entities that have the authorization referred to in article 121, section I (LA: Art. 121) of the Law, must carry out the operations of introduction of merchandise to the fiscal deposit regime for exhibition and sale of merchandise, through an agent, customs agency, customs representative, or, through an accredited legal representative, in accordance with the following:

I. In the case of merchandise of foreign origin, they must present before the automated selection mechanism, together with the merchandise, the customs declaration (pedimento) for introduction to the fiscal deposit in accordance with Appendix 2 (RGCE 2020: Apendice 2), of Annex 22.

II. In the case of national or nationalized merchandise, the customs declarations (pedimentos) that protect the introduction to fiscal deposit and the virtual definitive export must be submitted to the automated selection mechanism with the corresponding codes according to Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8), of Annex 22, without requiring their physical presentation. The customs declarations (pedimentos) referred to in this paragraph may be presented at different customs.

For the purposes of the previous paragraph, the customs declaration (pedimento) for introduction to fiscal deposit must be submitted to the automated selection mechanism on the day on which the introduction of the merchandise to the fiscal deposit takes place; and the customs declaration (pedimento) that protects the virtual definitive export may be submitted before the automated selection mechanism no later than the day following in which the customs declaration (pedimento) for the introduce to the fiscal deposit was submitted to the automated selection mechanism.

In the customs declaration (pedimento) that covers the definitive virtual export, must submit the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the company authorized to allocate to the fiscal deposit regime for exhibition and sale that carries out the introduction to the fiscal deposit and in the introduction to fiscal deposit, the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the national supplier must be noted.

When processing the virtual definitive export customs declaration (pedimento), the number, date, and code of the paid and modulated customs declaration (pedimento) that protects the introduction to fiscal deposit of the alienated merchandise, must be submitted.

When the customs declarations (pedimentos) are not presented within the term established in the second paragraph of this section, the corresponding data are not transmitted or there are differences between the merchandise manifested in the customs declaration (pedimento) that protects the virtual definitive export and the one that protects the introduction to the fiscal deposit, the merchandise described in the virtual definitive export customs declaration (pedimento) will not be considered exported, therefore, the national supplier that had obtained the refund or made the Value-Added Tax (Impuesto al Valor Agregado) credit on the occasion of the export of the merchandise that according to this paragraph are not considered exported, must make the refund of the corresponding Value-Added Tax (Impuesto al Valor Agregado).

When the customs declaration (pedimento) for the introduction to the fiscal deposit has been submitted to the automated selection mechanism and the virtual definitive export customs declaration (pedimento) is not presented to the aforementioned mechanism within the period established in the second paragraph of this section, it may be carried out the withdrawal of the customs declaration (pedimento) of the introduction to the fiscal deposit as long as the merchandise covered by said customs declarations (pedimentos) has not entered the authorized premises of the legal entity referred to in article 121, section I (LA: Art. 121) of the Law, and the following is complied with:

a) That the national supplier that had prepared and paid the virtual definitive export customs declaration (pedimento), has made the withdrawal of said customs declaration (pedimento), and

b) The interested party presents before the customs in which they had carried out the operation of introduction to the fiscal deposit a free letter in which they request the withdrawal of said operation, attaching the copy of the customs declaration (pedimento).

When, upon arrival of the merchandise to the fiscal deposit for its exhibition and sale, the legal entity that has the authorization referred to in article 121, section I (LA: Art. 121) of the Law, detects differences due to surplus merchandise, can rectify the data contained in the customs declaration (pedimento) to increase the number of pieces, volume or other data that allow the merchandise to be quantified, within 10 days after that in which the dispatch is made, as long as the customs authority has not begun to exercise its faculties of verification.

Law 43 (LA: Art. 43), 89 (LA: Art. 89), 121-I (LA: Art. 121), Regulation 180 (RLA: Art. 180), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), Annex 22 (RGCE 2020: Anexo 22)