RULE 7.1.4: REQUIREMENTS THAT MUST ACCREDIT TO THOSE INTERESTED IN OBTAINING THE MODALITY OF MARKETER AND IMPORTER OR AUTHORIZED ECONOMIC OPERATOR

For the purposes of article 100-A (LA: Art. 100A) of the Law, the interested parties who intend to obtain the Registry in the Business Certification Scheme in the Marketing and Importer or Authorized Economic Operator modality, under the rubrics of Importer and / or Exporter, Controller, Aircraft, Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales), Textile Regime of the Strategic Controlled Premises and Logistics Outsourcing, in addition to what is indicated in rule 7.1.1. (RGCE 2020: Regla 7.1.1), must comply with the following:

I. Submit through the Digital Window the format called "Request for Registry in the Business Certification Scheme", complying with its "Instructions for the procedure to obtain the Registry in the Business Certification Scheme in the modality of Marketer and Importer" or, where appropriate, with its "Instructions for the procedure to obtain the Registry in the Business Certification Scheme in the modality of Authorized Economic Operator under the rubric of Import and / or Export; Controller; Aircraft; Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales); Textile; Strategic Controlled Premises and Logistics Outsourcing " of Annex 1. (RGCE 2020: Anexo 1)

II. Have carried out foreign trade operations during the last 2 years prior to their request.

Newly created companies that are part of the same group or that result from a merger or spin-off will be exempted from the period of 2 years referred to in the preceding paragraph, provided that the group, the merging companies or, in their In this case, the spun-off company, have carried out foreign trade operations within the aforementioned period and the company attaches to its request, a certified copy of the document stating the merger or spin-off of the company, or, proving that it is part of the same group, in accordance with the provisions of rule 7.1.7. (RGCE 2020: Regla 7.1.7)

Likewise, newly created companies are excepted to, prior to their incorporation, have operated for the last 2 years as foreign companies under the protection of another company with the IMMEX Program in the accommodation modality, provided that they present the following documentation:

a) Declaration, under protest of telling the truth, signed by the legal representative of the company, indicating the number of people who have experience in foreign trade.

b) Contract that took place for a minimum of 2 years with the company that has the IMMEX Program under the accommodation modality.

III. (Repealed).

IV. Designate the transport companies authorized to carry out the transfer of foreign trade merchandise.

V. Comply with the minimum security standards established in the format called "Company Profile" or "Profile of the Strategic Controlled Premises" of Annex 1 (RGCE 2020: Anexo 1), as appropriate, which must be properly filled out, for each one of the facilities in which they carry out foreign trade operations.

To obtain the Registry in the Business Certification Scheme, in the modality of Marketer and Importer or Authorized Economic Operator under the rubrics of Controller, Aircraft, Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales), Textile Regime of the Strategic Controlled Premises and Logistics Outsourcing, in addition to what is established in the first paragraph, of this rule, must:

A. Marketer and Importer modality, with the exception of sections III and IX of rule 7.1.1. (RGCE 2020: Regla 7.1.1), and of sections II and V of the first paragraph, of this rule:

I. Not having the IMMEX Program.

II. Have carried out, in the semester immediately after the date their request is submitted, imports for a customs value of not less than $300,000,000.00 (three hundred million pesos 00/100 m.n.).

The periods from January to June and from July to December of each fiscal year will be considered as semesters.

B. Type of Authorized Economic Operator under the rubric of Controller:

I. Have the Registry in the Business Certification Scheme in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality in any of its rubrics and have been designated as controlling companies to integrate the manufacturing or maquila operations of 2 or more contained societies, with respect to which the parent participates directly or indirectly in its administration, control or capital, when any of the contained societies has such direct or indirect participation over the other contained societies and controlling companies, or when a third company is either resident in national territory or abroad, participate directly or indirectly in the administration, control or share capital, both of the controlling companies and the contained societies, attaching the current authorization of the IMMEX Program granted by the Secretary of Economy (Secretaría de Economía).

II. List of controlled companies, indicating their shareholding, Federal Taxpayer Registration (Registro Federal de Contribuyentes) and the amount of imports and exports made by each of said companies.

III. A diagram of the shareholding and corporate structure, as well as a certified copy of the public deeds, stating the shareholding of the holding company and the controlled companies.

The controlled companies that have their maquila operations integrated in a controlling company that has obtained their Registry in the Business Certification Scheme in the modality of Authorized Economic Operator, may individually obtain the Registry in the Business Certification Scheme in the modality of Authorized Economic Operator in any of its rubrics, provided that they submit their request in accordance with this rule.

C. Authorized Economic Operator modality, rubric Aircraft in the elaboration, transformation, assembly, repair, maintenance and remanufacturing of aircraft, as well as their parts and components:

I. Have a valid IMMEX Program and the Registry in the Business Certification Scheme in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality in any of its rubrics.

II. Have the permission of the General Directorate of Civil Aeronautics of the Secretary of Communications and Transportation (Secretaría de Comunicaciones y Transportes), for the establishment of aircraft workshops, when companies carry out said processes.

D. Type of Authorized Economic Operator, rubric Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales):

I. Have a valid IMMEX Program and the Registry in the Business Certification Scheme in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality in rubrics AA or AAA.

II. Have had the last 2 years with the authorization provided for in article 100-A (LA: Art. 100A) of the Law, provided they have an Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales).

III. Comply with the provisions of section II, Annex 24 (RGCE 2020: Anexo 24) and with the guidelines issued for this purpose by the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), which will be announced on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

IV. Comply with at least one of the following assumptions:

a) Have at least 1,000 workers registered with the Mexican Social Security Institute (Instituto Mexicano del Seguro Social) or through a service provision contract, on the date the request is submitted.

b) Have fixed assets of machinery and equipment for an amount equivalent in national currency of 30'000,000 (thirty million dollars).

c) Listed in recognized markets in terms of article 16-C of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 16C)

In the event that the applicant company is not listed on the stock market, it may present documentation that shows that at least 51% of its shares with voting rights are directly or indirectly owned by a company that is listed on recognized markets.

V. To have means of transport for the transfer of imported merchandise whose final destination is outside the border region or fringe, which must have tracking systems.

VI. Have an electronic corporate control system for its operations, as well as a flow chart of said system.

VII. Submit a flow chart that describes the operation of their Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales).

VIII. Favorable dictum issued by the Civil Association, Chamber or Confederation authorized according to rule 7.1.9. (RGCE 2020: Regla 7.1.9), which certifies compliance with the provisions of the "Guidelines for the Electronic System for the Inventory Control of Temporary Imports", in accordance with rule 7.1.10. (RGCE 2020: Regla 7.1.10)

In those cases in which the "Request for the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), is carried out in the Authorized Economic Operator modality, rubric Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales), and the information known by the authority is determined that it does not meet all the requirements for the requested certification, the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), based on the information obtained, if applicable, will grant the rubric of Importer and / or Exporter, as long as the requirements for said rubric have been met.

E. Companies interested in obtaining the Registry in the Business Certification Scheme in the modality of Authorized Economic Operator under the rubric Textile, in addition to what is established in the first paragraph, of this rule, must have the Registry in the Business Certification Scheme under the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality.

Companies in the textile sector that do not have the IMMEX Program, must prove the following requirements:

I. Have at least 30 workers registered with the Mexican Social Security Institute (Instituto Mexicano del Seguro Social) and make the payment of all employer worker fees to said institute or through subcontracting of workers under the terms and conditions established in articles 15-A to 15-D of the Federal Labor Law (Ley Federal del Trabajo).

II. That the partners and shareholders, legal representative, sole administrator or members of the company's board of directors prove that they have presented the annual Income Taxes (Impuestos Sobre la Renta) return corresponding to the last 2 fiscal years prior to the request.

If they have the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, it should not be subject to a cancellation procedure.

F. Companies interested in obtaining the Registry in the Business Certification Scheme in the modality of Authorized Economic Operator under the heading of the Strategic Controlled Premises regime, in addition to what is established in the first paragraph of this rule, must:

I. Have the Registry in the Business Certification Scheme under the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality and not be in the process of suspending or canceling said certification.

II. Have valid authorization from the Strategic Controlled Premises regime and not be subject to the initiation of cancellation.

G. Companies interested in obtaining the Registry in the Business Certification Scheme in the modality of Authorized Economic Operator in the rubric Logistics Outsourcing, with the exception of section XI of rule 7.1.1. (RGCE 2020: Regla 7.1.1), must:

I. Have a valid IMMEX program of services and with the Registry in the Business Certification Scheme in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality in any of its rubrics.

II. Have at least one facility for the provision of logistics services and protection of foreign trade documentation.

III. Participate directly in the handling of merchandise and cargo management, using its own transport, distribution centers, warehouses and / or consolidation.

IV. Where appropriate, designate third parties for the provision of customs services, storage, transfer and / or distribution of foreign trade merchandise, which must be Registry in the Business Certification Scheme in the Certified Commercial Partner modality or C-TPAT, granted by U.S. Customs and Border Protection (Oficina de Aduanas y Protección Fronteriza).

Companies with registration in the rubric Logistics Outsourcing, interested in obtaining the rubric Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales), must comply with the requirements established in the second paragraph, Section D, of this rule, with the exception of those indicated in sections III and IV; For which they must comply exclusively with the catalogs and modules of section II of Annex 24 (RGCE 2020: Anexo 24), indicated in the guidelines issued by the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) for such purposes, which will be published on the Service Tax Administration (Servicio de Administración Tributaria) Portal and have carried out at least 50% of the value of its foreign trade operations within the last 12 months, counted from the date of submission of their request, with companies that have current registration in the rubric Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales).

For those companies that request the Registry in the Business Certification Scheme in the modality of Authorized Economic Operator that are C-TPAT partners, granted by U.S. Customs and Border Protection (Oficina de Aduanas y Protección Fronteriza), they will be able to prove the requirement established in section V, of the first paragraph, of this rule , according to the following:

I. Have the validation report issued in a period not exceeding 3 years from the date the request is submitted, through which the applicant is accredited as a partner of the U.S. Customs and Border Protection (Oficina de Aduanas y Protección Fronteriza) program (C-TPAT), with certified-validated status for each of the facilities validated by U.S. Customs and Border Protection (Oficina de Aduanas y Protección Fronteriza) (C-TPAT), as well as attach its corresponding simple translation into Spanish.

II. Having authorized the U.S. Customs and Border Protection (Oficina de Aduanas y Protección Fronteriza) (C-TPAT) to exchange information with Mexico, through its C-TPAT portal or the mechanism that the authority of that country defines.

III. Not be subject to the initiation of cancellation contemplated in rule 7.2.5. (RGCE 2020: Regla 7.2.5)

IV. Comply with the minimum security standards established in the "Company Profile" format in Annex 1 (RGCE 2020: Anexo 1), which must be properly filled out, in accordance with the provisions of the Profile filling instructions, only for facilities not validated by U.S. Customs and Border Protection (Oficina de Aduanas y Protección Fronteriza) (C-TPAT).

The facilities that are validated by the C-TPAT program, granted by the U.S. Customs and Border Protection (Oficina de Aduanas y Protección Fronteriza), of which the "Company Profile" of Annex 1 (RGCE 2020: Anexo 1) is not presented, must comply at all times, with the minimum standards in terms of security of the aforementioned Profile, as provided in rule 7.2.1. (RGCE 2020: Regla 7.2.1), third paragraph, section III, third paragraph and not be subject to a suspension or cancellation process by U.S. Customs and Border Protection (Oficina de Aduanas y Protección Fronteriza).

The companies must allow the inspection of the authority, when it requires it, to the facilities therefore and, where appropriate, the inspection of the facilities of the business partners that participate in its supply chain, in order to verify that it complies with the minimum standards in terms of security, established in the format of the Profile of Annex 1 (RGCE 2020: Anexo 1), as appropriate, as well as to verify the information and documentation referred to in said Profile.

When, derived from the inspection visit referred to in the previous paragraph, there are breaches related to the minimum standards in terms of security, contemplated in the corresponding Profile format, the applicant may correct said breaches before the issuance of the established resolution in rule 7.1.6. (RGCE 2020: Regla 7.1.6), for which it will have a period of 3 months, counted from the notification of the indicated breaches. In the event that the authority determines that it does not comply with or rectifies the breaches detected, the interested party may carry out the request process again within a period of 6 months, counted from the issuance of the resolution.

The resolution of the request referred to in this rule will be issued in accordance with the provisions of rule 7.1.6. (RGCE 2020: Regla 7.1.6)

Companies that request Registry in the Business Certification Scheme in the modality of Authorized Economic Operator in any of its rubrics, that have their own transport units, may simultaneously request the Registry in the Business Certification Scheme in the modality of Certified Commercial Partner, rubric Car Carrier, provided that, in addition to what is stated in rule 7.1.1. (RGCE 2020: Regla 7.1.1) and this rule, certify the following:

I. Submit the form called "Profile of the Car Carrier" of Annex 1 (RGCE 2020: Anexo 1), properly filled out, complying with the minimum standards in terms of safety, in accordance with the instructions for filling out the aforementioned profile.

II. Have the sole permit to operate the private cargo transport in force issued by the Secretary of Communications and Transportation (Secretaría de Comunicaciones y Transportes).

III. Declare, under protest of telling the truth, the number of own units with which it has to operate the private transport of cargo.

IV. Have means of transport for the transfer of merchandise, which have tracking systems in accordance with the provisions of the format called "Profile of the Car Carrier" in Annex 1. (RGCE 2020: Anexo 1)

V. Be registered with the Carrier Harmonized Alphanumeric Code (Código Alfanumérico Armonizado del Transportista), in accordance with rule 2.4.4. (RGCE 2020: Regla 2.4.5)

In case of obtaining the Registry in the Business Certification Scheme in the Authorized Economic Operator modality and in the Certified Commercial Partner modality, rubric Car Carrier, the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) will issue an official letter for each modality, and for such purposes it will prevail in both modalities the validity granted in the Registry in the Business Certification Scheme in the Authorized Economic Operator modality, for which they must comply at all times with the requirements and obligations applicable to each modality.

Likewise, those companies that have the Registry in the Business Certification Scheme in the modality of Authorized Economic Operator, may request the Registry in the Business Certification Scheme in the modality of Certified Commercial Partner, rubric Land Carrier, in any moment, in accordance with the procedure provided in the fourth paragraph of this rule, and whose validity will be subject to the one in the Registry in the Business Certification Scheme in the modality of Authorized Economic Operator, provided that it is not subject to a cancellation procedure of their Registry, having to declare, under protest of telling the truth, that the circumstances for which the authorization was granted have not changed and that they continue to comply with the requirements inherent to it.

The companies that obtain the Registry in the Business Certification Scheme, simultaneously, in the Authorized Economic Operator modality and Certified Commercial Partner modality, rubric Car Carrier, may only and exclusively use the transport services for themselves, without being able to provide the transportation service to third parties.

Law 100-A (LA: Art. 100A), Federal Rights Law (LFD) 40 (LFD: Art. 40), Federal Labor Law (LFT) 15-A, 15-B, 15-C, 15-D, Federal Fiscal Code (CFF) 16-C (CFF: Art. 16C), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 2.4.4. (RGCE 2020: Regla 2.4.5), 7.1.1. (RGCE 2020: Regla 7.1.1), 7.1.6. (RGCE 2020: Regla 7.1.6), 7.1.7. (RGCE 2020: Regla 7.1.7), 7.1.9. (RGCE 2020: Regla 7.1.9), 7.1.10. (RGCE 2020: Regla 7.1.10), 7.2.1. (RGCE 2020: Regla 7.2.1), 7.2.5. (RGCE 2020: Regla 7.2.5), Annexes 1 (RGCE 2020: Anexo 1) and 24 (RGCE 2020: Anexo 24), Miscellaneous Fiscal Resolution (RMF) Annex 19