RULE 7.2.5: CAUSES FOR CANCELLATION OF REGISTRY IN THE BUSINESS CERTIFICATION SCHEME IN THE MODALITIES OF MARKETER AND IMPORTER AND AUTHORIZED ECONOMIC OPERATOR

The General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) will proceed to initiate the procedure for canceling the Registry in the Business Certification Scheme granted in terms of rules 7.1.4. (RGCE 2020: Regla 7.1.4), for any of the following causes:

I. Failure to discredit the inconsistencies that have generated a requirement.

II. Prevent the access of the customs authority personnel to the compliance supervision inspection.

III. They do not present the notices referred to in rule 7.2.1. (RGCE 2020: Regla 7.2.1)

IV. Failure to prove, during the compliance supervision inspection or the exercise of the faculties of verification, that it has the necessary infrastructure to carry out the activities for which its Registry in the Business Certification Scheme was granted.

V. Failure to prove that they have inventory control in accordance with article 59, section I (LA: Art. 59) of the Law and with the provisions established by the Service Tax Administration (Servicio de Administración Tributaria) for that purpose.

VI. Present and / or declare false, altered or false information or documentation in any procedure or process related to the Registry in the Business Certification Scheme and / or when carrying out foreign trade operations.

VII. When the Service Tax Administration (Servicio de Administración Tributaria) files a criminal complaint or complaint against partners, shareholders, legal representative or members of the administration of the company, or declaration of damage; before the corresponding legal entities.

VIII. When, once the deadlines have been exhausted, the notices with which it solves the specific requirements derived from the certification or the compliance supervision inspection are not presented.

IX. They cease to comply with the provisions of the "Company Profile" or in the "Profile of the Strategic Controlled Premises" of Annex 1 (RGCE 2020: Anexo 1), as appropriate.

X. When the authorization as a Strategic Controlled Premises is definitively canceled.

XI. When, once the suspension procedure of the Register of Importers and / or Register of Importers of Specific Sectors and / or Register of Exporters of Specific Sectors has been concluded, shall have been notified that the definitive suspension in the respective register proceeds.

XII. In the case of what is established in rule 7.3.3, section XXIX (RGCE 2020: Regla 7.3.3), the irregularities are not corrected or, where appropriate, the tax credit is not paid within 30 days after the notification of the resolution has taken effect.

For the purposes of the provisions of this rule, the authority shall be subject to the provisions of article 100-C (LA: Art. 100C) of the Law, in relation to the cancellation procedure provided for in article 144-A, second paragraph (LA: Art. 144A) of the Law and the suspension of operations referred to in the aforementioned article (LA: Art. 144A), it will be understood as the suspension of the enjoyment of administrative facilities established in article 100-B (LA: Art. 100B) of the Law, as well as those granted in the corresponding rules.

Taxpayers whose Registry in the Business Certification Scheme indicated in rule 7.1.4 has been canceled (RGCE 2020: Regla 7.1.4) will not be able to access it again until after 5 years.

In those cases in which the Secretary of Economy (Secretaría de Economía) has suspended the IMMEX Program to companies that have the Registry in the Business Certification Scheme under the modality of Authorized Economic Operator, rubrics of Controller, Aircraft, Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales) or Textile, the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) will proceed to notify the suspension of the Registry in the Business Certification Scheme in the Authorized Economic Operator modality, which will subsist until the Secretary of Economy (Secretaría de Economía) cancels the suspension of the IMMEX Program. In the case of the certification in the modality of Authorized Economic Operator rubric Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales), the certification may be reassigned to the modality of Authorized Economic Operator rubric Importer and / or Exporter, for the time in which its IMMEX program is suspended, provided that continue to comply with the requirements established for said modality.

In any case, if the Secretary of Economy (Secretaría de Economía) determines the cancellation of the IMMEX Program, the Registry in the Business Certification Scheme will be canceled in accordance with this rule.

Likewise, when the Federal Taxpayer Registration (Registro Federal de Contribuyentes) of those taxpayers that have the Registry in the Business Certification Scheme in the modalities of Marketer and Importer and Authorized Economic Operator, is not active, it will proceed to immediate suspension.

Law 59 (LA: Art. 59), 100-A (LA: Art. 100A), 100-B (LA: Art. 100B), 100-C (LA: Art. 100C), 144-A (LA: Art. 144A), Federal Fiscal Code (CFF) 28 (CFF: Art. 28), 83-II (CFF: Art. 89), 84-II (CFF: Art. 84), Regulation 79 (RLA: Art. 79), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.3.3. (RGCE 2020: Regla 1.3.3), 7.1.4. (RGCE 2020: Regla 7.1.4), 7.2.1. (RGCE 2020: Regla 7.2.1), 7.3.3. (RGCE 2020: Regla 7.3.3), Annexes 1 (RGCE 2020: Anexo 1) and 28 (RGCE 2020: Anexo 28)