ARTICULE 16B: REQUIREMENTS FOR PROVIDING THE ELECTRONIC DATA PROCESSING AND CONTROL SERVICES OF TRAILERS, SEMI-REMOTE AND CONTAINER VESSELS TEMPORARILY IMPORTED

     

    The Service Tax Administration (Servicio de Administración Tributaria) may grant authorization (LFD: Art. 40) to individuals, to provide electronic data processing services and related services necessary to carry out the control of the temporary importation of trailers, semi-trailers and container vessels. (RLA: Art. 7)

    In order to obtain the authorizations referred to in the preceding paragraph, must be accredited of being a legal entity constituted in accordance with the Mexican law, their moral and economic solvency, technical, administrative and financial capacity in the provision of electronic data processing services, as well as that of its shareholders and to be up-to-date on its tax obligations, for which purpose they must attach to their request, a copy of the documentation established by the Regulations to prove that the applicant meets the required conditions.

    To obtain this authorization, interested parties must (RGCE 2022: Regla 1.9.12) comply with the following requirements:

  • Use the means of control established by the Service Tax Administration (Servicio de Administración Tributaria) through general rules.
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  • Have the means of computing and data transmission linked with the Service Tax Administration (Servicio de Administración Tributaria), as well as keeping a simultaneous record of its operations. The Service Tax Administration (Servicio de Administración Tributaria) will establish the guidelines for carrying out the link of the computation means, as well as the content and form of the cited record.
  • The authorizations provided for in this article may be granted for a period of ten years, which may be extended for an equal term, upon request of the interested party filed before the Service Tax Administration (Servicio de Administración Tributaria) one year before its expiration, provided that they continue to be complied with the requirements foreseen for its granting and the obligations derived from it.

    The persons that obtain the authorization in the terms of this article, will be obliged (RGCE 2022: Regla 1.2.1) (RGCE 2022: Regla 1.9.13) to pay in the authorized offices (RGCE 2022: Regla 1.6.21), monthly, in the first twelve days of the month following that to which the payment corresponds (LA: Art. 194), an exploitation of $ 190.00 (RGCE 2022: Regla 1.1.7) for the pre-validation of the customs declaration (pedimento) for the temporary importation of each trailer, semi-trailer and container vessel (RGCE 2022: Regla 1.6.22), which will cover their legal stay for the term established in article 106, section I of this law (LA: Art. 106). The exploitation will be contributed to a public trust for the program of improvement of the informatics means and control of the customs authorities.