ARTICLE 11: REQUIREMENTS FOR LEGAL ENTITIES TO CARRY OUT THE ENTRY OR EXIT OF MERCHANDISE IN A DIFFERENT PLACE OTHER THAN THE AUTHORIZED

For the purposes of the second paragraph of article 10 of the Law (LA: Art. 10), the legal entities constituted in accordance with Mexican laws, who are up to date in compliance with their fiscal obligations and prove ownership or legal possession of the facilities for which the entry will be made or may be obtained authorization the exit of national territory of the Merchandise and comply with the other requirements established by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules. (RGCE 2022: Regla 2.4.1) (RGCE 2022: Regla 2.4.3)(RGCE 2022: Regla 2.4.14)

The facilities must be located inside or adjacent to an international airport, authorized border crossing, port or railroad terminal that has customs services.

The authorization referred to in the first paragraph of this article may be granted for a period of up to three years or for which the applicant proves the legal possession of the facilities, when it is less. The validity of the authorization may be extended at the request of the interested party, for up to an equal period, provided that the request is submitted sixty days before the expiration of the authorization, the fulfillment of the requirements indicated for the granting of the same at the time of authorization is accredited the submission of the extension request and is up to date in compliance with the obligations inherent in the authorization.

In no case, the term of the authorization and of the extension, will be greater than that by which the authorized one accredits the legal possession of the facilities by which the entry or exit of national territory of the Merchandise will be made.

The Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) will cancel the authorization, in addition to what is established in article 144-A of the Law (LA: Art. 144A), when the requirements indicated for the granting of the authorization are no longer fulfilled, or they fail to comply with the obligations inherent therein provided in the Law, in these Regulations and in the authorization.

The procedure for cancellation referred to in the preceding paragraph will be carried out in terms of article 144-A of the Law. (LA: Art. 144A)