RULE 5.1.5: FIXED QUOTA OF THE CUSTOMS PROCESSING LAW (DTA) FOR SPECIFIC FREE TRADE AGREEMENT
For the purposes of articles 2-03 (7) of the Mexico-Israel FTA, 3 (9) (TLCUEM: Art. 3) of the Decision, 6 (5) of the FTA EU-MX and of the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC); as well as article 2.14 (4) of the CPTPP, those who carry out the definitive or temporary importation of originating merchandise, even when the temporary import regime is changed to definitive under preferential tariff treatment, may pay the duty provided for in article 49, section IV (LFD: Art. 49) of the Federal Rights Law (Ley Federal de Derechos).
The provisions of the preceding paragraph will be applicable provided that:
I. Declare in the customs declaration (pedimento) at the heading level, that the merchandise qualifies as originating, noting the country code and the identifier that corresponds to the applicable preferential tariff rate in accordance with the provisions of the treaty, the Decision or the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), where appropriate, as to Appendices 4 (RGCE 2020: Apendice 4) and 8 (RGCE 2020: Apendice 8) of Annex 22, respectively.
II. Have in their possession the certification of origin or the valid and current proof of origin issued in accordance with the treaty, the Decision or the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC), as the case may be, with which the origin of the merchandise is protected at the time of presenting the import customs declaration (pedimento) for their clearance.
III. They comply with the other obligations and requirements established by the treaty, the Decision or the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC).
Mexico-Israel FTA 2-03 (7), FTA EU-MX 6 (5), CPTPP 2.14 (4), Decision 3 (9) (TLCUEM: Art. 3), ACC, Law 93 (LA: Art. 93), 96 (LA: Art. 96), 106 (LA: Art. 106), Federal Rights Law (LFD) 49-IV (LFD: Art. 49), General Rules of Foreign Trade (RGCE) Annex 22 (RGCE 2020: Anexo 22), Miscellaneous Fiscal Resolution (RMF) Annex 19
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law