RULE 4.5.3: OBLIGATION TO HAVE A PERMANENT AND SIMULTANEOUS REGISTRY OF ENTRY AND EXIT OF MERCHANDISE TO THE GENERAL WAREHOUSES OF DEPOSIT

For the purposes of article 119, section II (LA: Art. 119) of the Law, the general warehouses of deposit must have computer equipment and data transmission so that the respective customs and administrative units of the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) can consult the permanent and simultaneous registry in the system that the general warehouse has for this purpose.

At least the following data must be included in the aforementioned registry:

I. Upon entry of the merchandise:

a) Date of entry of the merchandise to the general warehouses of deposit.

b) Folio of the "Electronic Quota Letter" of Annex 1 (RGCE 2020: Anexo 1), in accordance with the filling instructions, the reference letter must indicate the location of the general warehouse of deposit where the they will keep the merchandise under the fiscal deposit regime.

c) District customs of the general warehouse of deposit where the merchandise is located, which will have access to the corresponding information.

d) Entry customs declaration (pedimento) (A4). (RGCE 2020: Apendice 2)

e) Name and Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the importer.

f) Patent or authorization number, as well as the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the customs agent, the customs agency or customs representative or the authorization number of the importer or exporter that will promote the clearance, as appropriate.

g) Description of the merchandise.

h) Quantity of the merchandise according to the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación) units of measurement. As well as gross weight and unit of measure.

i) Declared commercial value, if applicable.

j) Tariff fraction in which the merchandise is classified, according to the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación).

II. Upon departure of the merchandise from the general warehouse of deposit:

a) Date of payment of the customs declaration (pedimento) to extract the merchandise from the general warehouse of deposit.

b) Destination of the merchandise:

1. Extraction:

i) For definitive importation.

ii) For definitive export.

iii) To return abroad.

iv) For temporary importation.

2. Auction.

3. Donation to the federal tax authorities.

4. Transfer. In this case, the District Customs of the general warehouse of deposit in which the merchandise is found must be modified.

5. Transfer.

6. Destruction.

c) Extraction customs declaration (pedimento) number.

d) Extraction customs declaration (pedimento) code.

e) Name and Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the importer.

f) Quantity of the merchandise according to the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación) units of measurement. As well as gross weight and unit of measure.

g) Declared commercial value, if applicable.

h) Tariff fraction in which the merchandise is classified, according to the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación).

Law 119-II (LA: Art. 119), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), Annex 1 (RGCE 2020: Anexo 1)