RULE 6.2.2: ADJUSTMENT TO THE COMMERCIAL VALUE OF THE EXPORT MERCHANDISE

For the purposes of adjusting the commercial value established in the definitive export customs declarations (pedimentos) processed during a fiscal year, a complementary global customs declaration (pedimento) may be made, before the presentation of the annual declaration for said year or on the occasion of the complementary declaration, provided that there are no balances in favor of foreign trade contributions.

For the purpose of what is foreseen in the previous paragraph, the following must be done:

I. In the field "block of discharges" according to Annex 22 (RGCE 2020: Anexo 22), the customs declarations (pedimentos) object of the adjustment must be submitted and the data of the documents that originate the same must be indicated.

II. If applicable, the difference in contributions is paid, updated in accordance with article 17-A (CFF: Art. 17A) of the Federal Fiscal Code (Código Fiscal de la Federación), from the date of the definitive export customs declarations (pedimentos) and until the payment is made.

III. Where appropriate, the corresponding surcharges calculated from the date of the definitive export customs declarations (pedimentos) are paid.

Notwithstanding the foregoing, if derived from the faculties of verification, the customs authority detects irregularities in the commercial value declared in the definitive export customs declarations (pedimentos), it may apply this benefit provided that the taxpayer reports in writing to the authority that initiated the act of inspection, their willingness to make the complementary global customs declaration (pedimento), pay the fine provided for in article 185, section II (LA: Art. 185) of the Law, for each customs declaration (pedimento) and complies with the requirements indicated in this rule.

For the purposes of the previous paragraph, the writing must be submitted:

I. In the case of home visits, until before the final act is issued.

II. In cabinet reviews, even before the notice of observations is issued.

Once the document is presented, the taxpayer will have a period of 10 days to present the complementary global customs declaration (pedimento) and prove that it has complied with the aforementioned requirements.

Law 102 (LA: Art. 102), 184-III (LA: Art. 184), 185-II (LA: Art. 185), Federal Fiscal Code (Código Fiscal de la Federación) 17-A (CFF: Art. 17A), 21 (CFF: Art. 21), General Rules of Foreign Trade (Reglas General del Comercio Exterior) Annex 22 (RGCE 2020: Anexo 22)