RULE 4.8.5: PROCEDURE FOR THE INTRODUCTION OF GOODS TO THE REGIME OF THE STRATEGIC CONTROLLED PREMISES

For the purposes of article 135-B (LA: Art. 135B) of the Law, the people who have authorization to allocate merchandise to the regime of strategic controlled premises to be object of elaboration, transformation, repair, handling, storage, custody, exhibition, sale, distribution, and courier for the introduction of foreign, national or nationalized merchandise under said regime must comply with the following:

I. Process through a customs agent or customs agency or customs representative or accredited legal representative, a customs declaration (pedimento) for the introduction of the merchandise, indicating the corresponding customs declaration (pedimento) code as indicated in Appendix 2 (RGCE 2020: Apendice 2), submitting the corresponding identifier in the block of identifiers according to Appendix 8 (RGCE 2020: Apendice 8), both from Annex 22.

For the purposes of the preceding paragraph, they may choose to process a consolidated customs declaration (pedimento) referred to in articles 37 (LA: Art. 37) and 37-A (LA: Art. 37A) of the Law, which covers all the operations of introduction of merchandise of the previous week or month, and must, for each consignment, transmit to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral) the "Electronic Import and Export Notice" of Annex 1 (RGCE 2020: Anexo 1), present the merchandise with the notice before the automated selection mechanism without it being necessary to attach the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document referred to in article 36-A (LA: Art. 36A) of the Law, in accordance with the "Guidelines for the transmission of electronic import and export notice" issued by the General Customs Administration (Administración General de Aduanas), which can be consulted on the Service Tax Administration (Servicio de Administración Tributaria) Portal. Likewise, they must submit each week or within the first 10 days of each month, depending on the option exercised, the consolidated weekly or monthly customs declarations (pedimentos), as appropriate, that cover all the operations of introduction of merchandise registered in the automated inventory control system of the person who has the authorization to allocate the merchandise to the strategic controlled premises regime, during the week or the immediately preceding month, having to declare the exchange rate of the date of presentation of the consolidated customs declaration (pedimento) and as the date of entry of the merchandise, the date of the first consignment.

The provisions of the preceding paragraphs may be applicable to operations of introduction of merchandise that are carried out by transfer of merchandise, in accordance with the provisions of rules 4.3.21. (RGCE 2020: Regla 4.3.21), and 5.2.8. (RGCE 2020: Regla 5.2.7) In the event that the company that transfers the merchandise does not have the authorization to allocate merchandise to the strategic controlled premises regime, it must process the corresponding customs declaration (pedimento) under the terms of rules 4.3.21. (RGCE 2020: Regla 4.3.21), and 5.2.8. (RGCE 2020: Regla 5.2.7), as appropriate.

In the case of operations for the introduction of merchandise to the regime of strategic controlled premises by companies that have the IMMEX Program, they may indicate in the identifier block the corresponding code according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22.

In the case of operations carried out by companies located in strategic controlled premises that are not within or adjacent to a fiscal precinct, controlled or port area, in the case of customs of maritime, border, interior rail or aerial traffic, it must be submitted to the automated selection mechanism, the customs declaration (pedimento) or consolidated notice referred to in rule 3.1.32. (RGCE 2020: Regla 3.1.32), with the corresponding codes according to Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8), of Annex 22.

II. Present the merchandise to customs or the customs module assigned to the strategic controlled premises, with the customs declaration (pedimento) or notice referred to in the previous section.

The provisions of this rule will also be applicable for the introduction of merchandise referred to in article 135-C, sections I, II and III (LA: Art. 135C) of the Law.

In the case of the merchandise referred to in article 135-C, first paragraph (LA: Art. 135C) of the Law, other than those indicated in the previous paragraph, the payment of the General Import Tax (Impuesto General de Importación) may be made in the customs declaration (pedimento) for the introduction of merchandise referred to in this rule, in the terms of rules 1.6.11. (RGCE 2020: Regla 1.6.11), and 1.6.12. (RGCE 2020: Regla 1.6.12)

For the purposes of article 56, section I, last paragraph (LA: Art. 56) of the Law, special facilities are considered to carry out operations in addition to the handling, storage and custody of foreign trade merchandise in controlled premises, to the strategic controlled premises.

In the case of operations carried out by companies located in strategic controlled premises that are not located within or adjacent to a fiscal precinct, controlled or port area, in the case of customs of maritime, border, interior rail or aerial traffic, they must be presented at customs of entry to national territory.

III. Arrive at the strategic controlled premises in which it operates, within a period of 10 days, counted from the date of presentation of the corresponding customs declaration (pedimento) or notice, in accordance with what is indicated in section I of this rule, before the automated selection mechanism, in the customs of entry to national territory.

Law 36-A (LA: Art. 36A), 37 (LA: Art. 37), 37-A (LA: Art. 37A), 135-B (LA: Art. 135B), 135-C-I, II, III (LA: Art. 135C), Regulation 190 (RLA: Art. 190), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.6.11. (RGCE 2020: Regla 1.6.11), 1.6.12. (RGCE 2020: Regla 1.6.12), 3.1.32. (RGCE 2020: Regla 3.1.32), 4.3.21. (RGCE 2020: Regla 4.3.21), 5.2.8. (RGCE 2020: Regla 5.2.7), Annexes 1 (RGCE 2020: Anexo 1) and 22 (RGCE 2020: Anexo 22)