RULE 5.1.4: EXEMPTION OF THE CUSTOMS PROCESSING LAW (DTA) IN SOME FREE TRADE AGREEMENTS

For the purposes of article 1, last paragraph of the Law (LA: Art. 1), those who carry out the export or return, the definitive or temporary importation of originating merchandise, will not be obliged to pay the Customs Processing Law (Derecho de Trámite Aduanero), even when the temporary import regime is changed to definitive, provided that such operations are carried out with any of the party countries under preferential tariff treatment, under the following trade treaties or agreements:

I. USMCA, in accordance with article 2.16 (3). (T-MEC: Art. 2.16)

II. Mexico-Chile FTA, in accordance with article 3-10.

III. Mexico-Colombia FTA, in accordance with article 3-10.

IV. ACE No. 66, in accordance with article 3 09.

V. Mexico-Northern Triangle, in accordance with article 3.13.

The provisions of the preceding paragraph will also be applicable to rectify customs declarations (pedimentos), provided that the tariff preference applies to each and every one of the merchandise covered by the corresponding rectification customs declaration (pedimento).

In the case of customs declarations (pedimentos) Part II. Partial shipment of merchandise, will not be obliged to pay the Customs Processing Law (Derecho de Trámite Aduanero), provided that all the merchandise transported by the vehicle in question has been declared in the customs declaration (pedimento) under a tariff preference in terms of any of the treaties or agreements related in the first paragraph of this rule.

The provisions of this rule will be applicable provided that:

I. Declare in the customs declaration (pedimento) at the heading level, the country code and the identifier for the merchandise that qualifies as originating, in accordance with 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 certificate of origin, valid and current, as appropriate, issued in accordance with the respective treaty or agreement, which protects the origin of the merchandise at the time of presenting the corresponding customs declaration (pedimento) for the dispatch of the themselves.

III. Comply with the other obligations and requirements in accordance with the respective treaty or agreement.

For the purposes of Annex 6-A, Section C, paragraph 7 (T-MEC: Anexo 6-A) of the USMCA, those who carry out the definitive import of non-originating merchandise, under the protection of a Certificate of eligibility issued by the Secretary of Economy (Secretaría de Economía), provided that such operations are carried out with the United States of America or Canada under preferential tariff treatment, and the country code and identifier are declared in the customs declaration (pedimento) at the heading level, in accordance with the Appendices 4 (RGCE 2020: Apendice 4) and 8 (RGCE 2020: Apendice 8) of Annex 22, respectively.

USMCA 2.16 (3) (T-MEC: Art. 2.16), Annex 6-A (T-MEC: Anexo 6-A), Annex 310.1, Mexico-Chile FTA 3-10, Mexico-Colombia FTA 3-10, Mexico-Northern Triangle 3.13, ACE 66, 3-09, Law 1 (LA: Art. 1), 89 (LA: Art. 89), 93 (LA: Art. 93), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 3.1.21. (RGCE 2020: Regla 3.1.21), Annex 22 (RGCE 2020: Anexo 22)