RULE 7.2.1: OBLIGATIONS IN THE REGISTRY IN THE BUSINESS CERTIFICATION SCHEME

Taxpayers who have obtained the Registry in the Business Certification Scheme in accordance with rules 7.1.2. (RGCE 2020: Regla 7.1.2), 7.1.3. (RGCE 2020: Regla 7.1.3), 7.1.4. (RGCE 2020: Regla 7.1.4) and 7.1.5. (RGCE 2020: Regla 7.1.5), will be subject to the following obligations:

I. Permanently comply with the requirements set forth in the Registry in the Business Certification Scheme under the modality and rubric granted.

II. To be permanently up to date in the fulfillment of their fiscal and customs obligations.

III. Give notice to the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), through the Digital Window, within the first 5 days in which any change of name or company name, fiscal address, or addresses where the production process is carried out; as well as, the registration of new facilities where economic or foreign trade activities are carried out, as the case may be, which is provided for this purpose through the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1. (RGCE 2020: Anexo 1)

IV. When the merger or spin-off of companies that are Registry in the Business Certification Scheme in the same modality and one of them subsists, the latter must notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window, using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), within 10 days after to which the merger or spin-off agreements have been registered in the Public Registry of Commerce. In the case of companies that have the Registry in the Business Certification Scheme in the modality of the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), the company that subsists must comply with the obligations that correspond to the merged or spun-off companies, including the obligation to present the reports of discharge of the balances that are transferred to the company that subsists for the purposes of the Credit and Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías).

For these purposes, the company that subsists may continue to operate with its Registry in the Business Certification Scheme Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality in the rubric that has been authorized and may request renewal at the time that according to its authorized modality corresponds to it.

V. When derived from the merger or spin-off of companies that have the Registry in the Business Certification Scheme, a new company results, with one or more companies with the valid Registry in the Business Certification Scheme extinguishing, the company that results from the merger or spin-off, must submit a new request through the Digital Window under the terms of the corresponding rule. Additionally, merged or spun-off companies that had 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 must prove that they do not have a balance pending discharge or expired for the purposes of the Credit and Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías).

In the case of companies that have the Registry in the Business Certification Scheme in the modality of the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), the company that results from the merger or spin-off must comply with the obligation to submit discharge reports of the merged or spun-off companies until extinguish and must submit a notice to the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), within 10 days after the merger or spin-off agreements have been registered in the Public Registry of Commerce.

VI. When the merger of a company that is Registry in the Business Certification Scheme with one or more companies that does not have the Registry in the Business Certification Scheme and the one that has said valid registration subsists, the latter must be notify to the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window, using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), within 10 days after the merger or division agreements have been registered in the Public Registry of Commerce. Additionally, the company that has 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 must prove the transfer of all the fixed assets and supplies that, where appropriate, the company receives, which will have the character of initial inventory for the Credit and Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías) purposes.

VII. When the merger of a company that has the Registry in the Business Certification Scheme is carried out with one or more legal entities that are registered in the guarantee scheme regarding Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), it must have acceptance of the procedure for cancellation of the guarantee, prior to the presentation of the notice of merger or spin-off, where appropriate, if the subsisting company has 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, it may request the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), through written in terms of rule 1.2.2. (RGCE 2020: Regla 1.2.2), that the guaranteed amount pending in the Credit and Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías), be transferred to the balance of the tax credit granted.

VIII. Allow the customs authority access at all times for the supervisory inspection of compliance with the Registry in the Business Certification Scheme.

IX. Give notice to General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), through the Digital Window, when the situation changes or changes with respect to the document with which the legal use and enjoyment of the property or properties where the production processes or the provision of services is carried out, as the case may be, regarding the validity, the parties and the address, which for this purpose is provided through the format "Notices referred to in rule 7.2.1., related to the Registry in the Business Certification Scheme" of Annex 1. (RGCE 2020: Anexo 1)

X. Give notice to the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), through the Digital Window, when the change of a provider of subcontracted personnel is carried out in the terms and conditions established in articles 15-A to 15-D of the Federal Labor Law (Ley Federal del Trabajo), through the format "Notices referred to in rule 7.2.1, related to the Registration in the Company Certification Scheme" of Annex 1. (RGCE 2020: Anexo 1)

XI. The companies that have the Registry in the Business Certification Scheme of any modality, whose validity is 2 or 3 years, must make the annual payment of duties provided for in Article 40, subsection m) (LFD: Art. 40) of the Federal Rights Law (Ley Federal de Derechos), through the e5cinco electronic scheme, after one and two years after the issuance of the resolution authorizing its registration and submit it to the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) within the following 15 days, by free writing.

People who obtain the Registry in the Business Certification Scheme in accordance with the rules 7.1.2. (RGCE 2020: Regla 7.1.2) and 7.1.3. (RGCE 2020: Regla 7.1.3), in addition to the obligations referred to in the first paragraph of this rule, must comply with the following:

I. Report monthly to the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window, during the immediately following month, the modifications of partners, shareholders, as appropriate, legal representative with the power to act of ownership or members of the administration, clients and suppliers abroad with those who carried out foreign trade operations and national suppliers, as the case may be.

II. Prove that they continue to have the legal use and enjoyment of the property or properties where the production processes or the provision of services are carried out, as the case may be.

III. Be permanently up to date in the payment of employer-employee fees before the Mexican Social Security Institute (Instituto Mexicano del Seguro Social).

IV. Transmit electronically in accordance with Annex 31 , through the "Portal of Procedures and Services of the Service Tax Administration (Servicio de Administración Tributaria), in the Foreign Trade Section", the operations carried out by each of the types of customs destinations to discharge, the discharge reports associated with each of the return requests, regime changes, virtual transfers, withdrawals, merchandise regularizations, to Sections B and C of the certificates of transfer of merchandise or, where appropriate, the fiscal receipts that protect the alienation of the merchandise to companies in the automotive terminal or manufacturing of motor vehicles referred to in rule 7.3.1, section V (RGCE 2020: Regla 7.3.1) and to the notices of donation and destruction of operations subject to the credit or guarantee scheme in terms of articles 28-A, first paragraph (LIVA: Art. 28A) of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) and 15-A, first paragraph of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios).

Additionally, they must electronically transmit the inventory of merchandise and / or fixed assets, pending return of those operations that are under the regime that they have authorized, within a maximum period of 30 calendar days after the date of their certification.

The obligation established in this section will be considered fulfilled once the Credit and Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías) reflects the status of "valid", both for the discharge reports, and for the inventory of merchandise or fixed assets.

V. When a company that has the Registry in the Business Certification Scheme merges with one or more companies that do not have said registry and the latter subsist, it must be accredited the discharge of the initial inventory and of the credit operated under the certification and submit through the Digital Window, a new request in the terms of the corresponding rule.

In the case of companies that have obtained the Registry in the Business Certification Scheme referred to in rule 7.1.4. (RGCE 2020: Regla 7.1.4), in addition to the obligations set forth in the first paragraph of this rule, they must comply with the following:

I. Those companies that have observations regarding the minimum security standards indicated in their registration resolution, must notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) that they were resolved within a period of no more than 6 months from the registration date using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), attaching the necessary verification elements.

II. The companies that have observations regarding the minimum security standards, derived from any compliance supervision inspection, must notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), that they were submitted within a period of no more than 20 days from the date of notification.

III. They must notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window, using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), when the opening of new facilities or the withdrawal of the reported facilities is carried out, within the first 5 days after they are made, for each corresponding facility, properly filled out.

Once the notice referred to in the previous paragraph has been presented, it must be presented within the following 3 months, counted from the date of the acknowledgment of receipt of the same, the format "Company Profile" or the "Profile of the Strategic Controlled Premises" of Annex 1 (RGCE 2020: Anexo 1), for each facility in which foreign trade operations are carried out properly filled out and on magnetic media, complying with the minimum standards in terms of security in the new facility.

On the other hand, they must notify General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window, using the format "Notices referred to in rule 7.2.1, related to the Registration in the Company Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), within the month following the modification, when the circumstances for which the registration was granted have changed and as a result of these, changes or modifications are required in the information provided and provided to the authority, filling out the Format "Company Profile" or the "Profile of the Strategic Controlled Premises" of Annex 1 (RGCE 2020: Anexo 1), for each corresponding facility, properly filled out and on magnetic media.

IV. Permanently comply with the provisions of the "Company Profile" and "Profile of the Strategic Controlled Premises" of Annex 1. (RGCE 2020: Anexo 1)

V. Companies that have a security incident must notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), within the first 5 days following said incident, using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), attaching the documentation that supports compliance with the minimum security standards, on magnetic media.

VI. Give notice to the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) of the addition or revocation of freight companies authorized to carry out the transfer of foreign trade merchandise, using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), the month following the end of the semester; For this purpose, the periods from January to June and from July to December of each fiscal year will be considered as semesters.

VII. (Repealed).

VIII. Companies certified in accordance with rule 7.1.4, second paragraph, rubric D (RGCE 2020: Regla 7.1.4), must notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) of the changes that may arise in the corporate system and in the Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales), with respect to those that were in operation when their registration in this rubric was authorized, using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1. (RGCE 2020: Anexo 1)

IX. When companies registered under the rubric Logistics Outsourcing provide their services through third parties, must perform those services exclusively through the third parties that have been indicated in the list for such purposes.

X. They must notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), the company with registration under the rubric Logistics Outsourcing the registration or cancellation of third parties hired to provide customs handling services, storage, transfer and / or distribution of foreign trade merchandise on their behalf.

XI. The company registered under the rubric Logistics Outsourcing, using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), must unsubscribe the third party that has expired or is canceled its Registry in the Business Certification Scheme under the Certified Commercial Partner modality, where appropriate, being able to register another third party in their list, within 30 days counted from when it is not published on the Service Tax Administration (Servicio de Administración Tributaria) Portal in the corresponding Commercial Partner list.

Taxpayers who have obtained the Registry in the Business Certification Scheme in accordance with rule 7.1.5. (RGCE 2020: Regla 7.1.5), must, in addition to the obligations indicated in the first paragraph of this rule, comply with the following:

I. When they make modifications to what is established in the "Profile of the Land Car Carrier", "Profile of the Customs Agent", "Profile of the Railway Carrier", "Profile of Industrial Parks", "Profile of the Controlled Premises", "Courier and Parcel Profile" or "Profile of the General Warehouse of Deposit" of Annex 1 (RGCE 2020: Anexo 1), corresponding, must notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window, using the format "Notices referred to in the rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), within the month following the modification.

II. Notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window, using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), when the opening of new facilities or the withdrawal of the reported facilities is carried out, within the first 5 days after it is properly filled, or, when the addition of Industrial Parks is made.

Once the opening notice referred to in the previous paragraph has been presented, it must be presented within the following 3 months, counted from the date of the acknowledgment of receipt, the format "Profile of the Land Car Carrier", "Profile of the Customs Agent", "Profile of the Railway Carrier", "Industrial Park Profile", "Profile of the Controlled Premises", "Courier and Parcel Profile" or "Profile of the General Warehouse of Deposit" of Annex 1 (RGCE 2020: Anexo 1), as appropriate, properly filled and on magnetic media, complying with the minimum standards in terms of safety in the new installation; Likewise, when the company adds an Industrial Park, the corresponding format must be submitted.

On the other hand, they must notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window, using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), within the month following the modification, when the circumstances for which the registration was granted have changed and as a result of these, changes or modifications are required in the information provided and provided to the authority, filling in the format "Profile of the Land Car Carrier", "Profile of the Customs Agent", "Profile of the Railway Carrier", "Profile of Industrial Parks", "Profile of the Controlled Premises", "Courier and Parcel Profile" or "Profile of the General Warehouse of Deposit" of Annex 1 (RGCE 2020: Anexo 1), as appropriate, properly filled and on magnetic media.

III. Notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window, using the format "Notices referred to in rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), within the first 5 days in which is carried out the addition or modification of agents, affiliation or additional customs and / or companies to which it belongs, under the customs patent with which its registration was obtained in the modality of Certified Commercial Partner.

IV. Taxpayers who have observations regarding the minimum security standards indicated in their resolution must notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window that they were resolved within a period of no more than 6 months after obtaining said resolution, through the format "Notices referred to in rule 7.2.1., related to the Registry in the Business Certification Scheme" of Annex 1. (RGCE 2020: Anexo 1)

V. Taxpayers who have observations regarding the minimum security standards that derive from any inspection after obtaining their registration must notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window, using the format "Notices referred to in the rule 7.2.1, related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), that they were settled within a period of no more than 20 days from the date of their notification.

VI. Companies that have a security incident must notify the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) within the first 5 days after said incident, using the format "Notices referred to in rule 7.2.1., related to the Registry in the Business Certification Scheme" of Annex 1 (RGCE 2020: Anexo 1), attaching the documentation that supports compliance with the minimum security standards, on magnetic media.

VII. Permanently comply with the provisions of the "Profile of the Land Car Carrier", "Profile of the Customs Agent", "Profile of the Railway Carrier", "Profile of Industrial Parks", "Profile of the Controlled Premises", "Courier and Parcel Profile" and "Profile of the General Warehouse of Deposit" of Annex 1. (RGCE 2020: Anexo 1)

The notices referred to in this rule shall be deemed to have been fulfilled at the time of their presentation, which may be credited with the corresponding acknowledgment. When the authority detects inconsistencies in the information and / or documentation presented, it will require the taxpayer, so that within a period of 20 days from the day after the notification takes effect, they correct said inconsistencies. If the inconsistencies are not corrected within said period, the corresponding notice will be deemed not presented and the cancellation procedure will be initiated regarding the Registry in the Business Certification Scheme that is in force, in accordance with rules 7.2.4. (RGCE 2020: Regla 7.2.4) or 7.2.5. (RGCE 2020: Regla 7.2.5), as appropriate.

Law 100-A (LA: Art. 100A), Value Added Tax Law (Ley del IVA) 28-A (LIVA: Art. 28A), Law on Special Tax on Production and Services (Ley del IEPS) 15-A, Federal Rights Law (LFD) 4 (LFD: Art. 4), 40 (LFD: Art. 40), Federal Labor Law (LFT) 15-A, 15-B, 15-C, 15-D, Federal Fiscal Code (CFF) 4 (CFF: Art. 4), 32-D (CFF: Art. 32D), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), 7.1.2. (RGCE 2020: Regla 7.1.2), 7.1.3. (RGCE 2020: Regla 7.1.3), 7.1.4. (RGCE 2020: Regla 7.1.4), 7.1.5. (RGCE 2020: Regla 7.1.5), 7.2.4. (RGCE 2020: Regla 7.2.4), 7.2.5. (RGCE 2020: Regla 7.2.5), 7.3.1.-V (RGCE 2020: Regla 7.3.1), Annexes 1 (RGCE 2020: Anexo 1), 22 (RGCE 2020: Anexo 22) and 31 , Miscellaneous Fiscal Resolution (RMF) Annex 19