RULE 4.5.14: NOTICES FOR THE TRANSFER AND MOVEMENT IN THE FISCAL DEPOSIT

To carry out the transfer or movement of merchandise referred to in rule 4.5.13. (RGCE 2020: Regla 4.5.13), the following will apply:

I. To carry out the transfer of merchandise in the fiscal deposit to another authorized cellar of the same warehouse, the latter must give notice of the transfer by electronic transmission to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral), indicating for this purpose:

a) The folio of the "Electronic Quota Letter" of Annex 1 (RGCE 2020: Anexo 1), in accordance with the filling instructions, authorization number or code of the authorized cellar to which the merchandise will be transferred, tariff fraction, quantity of merchandise according to the units of measurement of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), and date on which they will be transferred.

b) Folio of the quota letter, authorization number or code of the cellar authorized according to Integrated Financial Administration System (Sistema de Administración Financiera Integrada), which receives the merchandise, quantity of merchandise, if applicable, and date on which said warehouse will receive the transferred merchandise.

II. To carry out the transfer of merchandise in the fiscal deposit to a cellar in another general warehouse of deposit, the general warehouse of deposit from which the extraction is made must give notice of the transfer by electronic transmission to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral), stating the following:

a) Folio of the "Electronic quota letter" of Annex 1 (RGCE 2020: Anexo 1), which covers the merchandise in accordance with the filling instructions, authorization number or code of the authorized warehouse, where they are located the merchandise, tariff fraction, quantity of merchandise according to the units of measurement of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), if applicable, and the date on which they will be transferred.

b) Folio of the "Electronic quota letter" of Annex 1 (RGCE 2020: Anexo 1), transmitted by the warehouse to which they are destined, in accordance with the filling instructions.

III. To carry out the transfer of merchandise in the fiscal deposit in a general warehouse of deposit, to a premises authorized for international exhibitions in the terms of article 121, section III (LA: Art. 121) of the Law, to fiscal deposits for the exhibition and sale of foreign and national merchandise, or to fiscal deposit for the assembly and manufacture of vehicles, must be processed before the automated selection mechanism, the customs declarations (pedimentos) that protect the extraction and introduction to the fiscal deposit with the corresponding codes according to Appendix 2 (RGCE 2020: Apendice 2) of Annex 22, without requiring the physical presentation of the merchandise, in accordance with the following:

a) In the withdrawal customs declaration (pedimento), the corresponding code must be declared in the identifier block according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22, about the transfer in question.

b) In the customs declaration (pedimento) for introduction to the fiscal deposit in an authorized premises, the number, date and code of the extraction customs declaration (pedimento) that covers the transfer and the authorization number of the customs agent or the authorization number of the exporter must be transmitted electronically.

IV. To carry out the transfer of merchandise in the fiscal deposit in a place authorized for international exhibitions in the terms of article 121, section III (LA: Art. 121) of the Law, to a general warehouse of deposit, in the return customs declaration (pedimento), the identifier must be declared in which it indicates that it is a transfer and in the import or export customs declaration (pedimento) to fiscal deposit, shall be transmitted electronically the patent of the customs agent or the authorization number of the customs agency, importer, as appropriate, the number, date and code of the return customs declaration (pedimento) that covers the transfer according to the codes that correspond to Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8) of Annex 22.

The general warehouses of deposit authorized in accordance with rule 4.5.1. (RGCE 2020: Regla 4.5.1), must print and keep the "Electronic Quota Letter" of Annex 1, in the terms of the Federal Fiscal Code (Código Fiscal de la Federación).

Law 121-III (LA: Art. 121), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 4.5.1. (RGCE 2020: Regla 4.5.1), 4.5.13. (RGCE 2020: Regla 4.5.13), Annexes 1 (RGCE 2020: Anexo 1) and 22 (RGCE 2020: Anexo 22)