RULE 5.1.1: CUSTOMS PROCESSING LAW (DTA) AND CASES IN WHICH PAYMENT IS NOT REQUIRED

The duty established in article 49 (LFD: Art. 49) of the Federal Rights Law (Ley Federal de Derechos), is applicable to those customs operations that are carried out using a customs declaration (pedimento) or the corresponding customs document in terms of the Law, even for the case of operations for which the payment of foreign trade taxes is not required.

The provisions of the preceding paragraph shall not be applicable, in the case of the documents listed below:

I. Official formats, listed in Annex 1 (RGCE 2020: Anexo 1):

a) "Temporary export notice."

b) "Notice of registration of electronic devices and work instruments."

c) Repealed.

d) "Authorization for temporary importation of boats".

e) "Authorization of temporary import of merchandise, destined for maintenance and repair of the merchandise imported temporarily."

f) "Temporary import authorization."

g) "Declaration of Internment or Extraction of Cash Amounts and / or Documents Receivable (Spanish and English)."

h) "Customs declaration (pedimento) for temporary importation of trailers, semi-trailers and container ships".

i) Repealed.

II. Resolutions issued through the Digital Window, in accordance with article 61, section XVII (LA: Art. 61), of the Law and the rules 3.3.12. (RGCE 2020: Regla 3.3.12), 3.3.16. (RGCE 2020: Regla 3.3.14) and 3.3.20. (RGCE 2020: Regla 3.3.18):

a) Authorization for the importation of merchandise donated to the federal tax authorities in accordance with article 61, section XVII of the Law. (LA: Art. 61)

III. Repealed.

Law 9 (LA: Art. 9), 61-XVII (LA: Art. 61), 106 (LA: Art. 106), 116 (LA: Art. 116), Federal Rights Law (LFD) 49 (LFD: Art. 49), Regulation 103 (RLA: Art. 103), 160 (RLA: Art. 160), 163 (RLA: Art. 163), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.6.23. (RGCE 2020: Regla 1.6.23), 1.9.15. (RGCE 2020: Regla 1.9.13), 2.1.3. (RGCE 2020: Regla 2.1.3), 3.2.6. (RGCE 2020: Regla 3.2.6), 3.3.8. (RGCE 2020: Regla 3.3.8), 3.3.12. (RGCE 2020: Regla 3.3.12), 3.3.16. (RGCE 2020: Regla 3.3.14), 3.3.20. (RGCE 2020: Regla 3.3.18), 3.7.17. (RGCE 2020: Regla 3.7.17), 4.2.1. (RGCE 2020: Regla 4.2.1), 4.2.2. (RGCE 2020: Regla 4.2.2), 4.2.12. (RGCE 2020: Regla 4.2.12), 4.2.15. (RGCE 2020: Regla 4.2.15), 4.2.18. (RGCE 2020: Regla 4.2.18), 4.4.6. (RGCE 2020: Regla 4.4.6), Annex 1 (RGCE 2020: Anexo 1), Miscellaneous Fiscal Resolution (RMF) Annex 19