RULE 4.5.25: SALE OF FISCAL DEPOSIT FOR EXHIBITION AND SALE OF MERCHANDISE TO DIPLOMATIC MISSIONS

For the purposes of article 121, section I (LA: Art. 121) of the Law, the premises authorized as fiscal deposit for the exhibition and sale of foreign and national merchandise, may sell them to the diplomatic and consular missions accredited before the Mexican government, as well as to the offices of international organizations represented or with base in national territory, provided that they have authorization in diplomatic franchise of consumer goods issued by the Secretary of Foreign Relations (Secretaría de Relaciones Exteriores) that protects said merchandise.

In these cases, the fiscal deposit establishments that carry out the sale to diplomatic and consular missions or international organizations, must keep a copy of the authorization indicated in the previous paragraph.

The merchandise that has been sold in accordance with this rule, must be included in the extraction customs declarations (pedimentos), as appropriate, referred to in rule 4.5.20. (RGCE 2020: Regla 4.5.20), submitting the corresponding identifier according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22.

Law 121-I (LA: Art. 121), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 4.5.20. (RGCE 2020: Regla 4.5.20), Annex 22 (RGCE 2020: Anexo 22)