ARTICLE 95: CASE IN WHICH PROVISIONAL OR DEFINITIVE COMPENSATORY FEE WILL NOT BE APPLIED

In the case referred to in article 44 of the Law (LCE: Art. 44), provisional or definitive compensatory fees shall not apply to importers who demonstrate to the Ministry (LCE: Art. 3) (RLCE: Art. 1) that the merchandise subject to these measures are destined for an established market outside the area or region concerned. In this case, interested importers may choose to pay the compensatory fee or guarantee their payment in accordance with the provisions of the Federal Fiscal Code (Código Fiscal de la Federación).

Once the request has been submitted and the evidence proving the facts described in the previous paragraph, the Ministry will resolve the relevant decision within 130 business days from the receipt of the request. Within this period, the Ministry may order any investigative proceeding in order to ascertain the veracity of the claims of the importers. If, in the corresponding resolution, the Ministry confirms the definitive compensatory fee, the guarantees granted would be effective. If the compensatory fee in favor of the interested importer was revoked in said resolution, the guarantees will be canceled or, where appropriate, returned, with the corresponding interest, the amounts that would have been paid. Interest will be calculated in accordance with the provisions of the last paragraph of the previous article. The resolution of the Ministry will be published in the Official Journal of the Federation (Diario Oficial de la Federación) and the interested party will be notified personally. Against this resolution, the nullity trial will only proceed before the Federal Tax Court (Tribunal Fiscal de la Federación).