RULE 1.6.28: DATA THAT MUST INCLUDE THE CERTIFICATES OF DEPOSIT OR OF GUARANTEE

    For the purposes of articles 84-A and 86 (LA: Art. 86) of the Law, the certificates of deposit or of guarantee may be issued in triplicate or electronically and include the following information:

    I. Name or company name of the credit institution or brokerage firm that manages the account.

    II. Contract number.

    III. Folio number and date of issue of the certificate of deposit or guarantee.

    IV. Name, denomination or company name and Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the importer, if applicable.

    V. Total amount with number and letter that covers the record.

    VI. Customs declaration (pedimento) number to which the guarantee will be applied, as well as the name of the customs through which the operation will be carried out.

    VII. The type of customs operation, indicating the applicable legal provision.

    VIII. The type of guarantee granted in accordance with rule 1.6.26 (RGCE 2020: Regla 1.6.26).

    IX. The others that are established in the operating instructions issued by the Service Tax Administration (Servicio de Administración Tributaria) and in the respective authorization.

    In the case of expedition in triplicate, the first copy of the certificate will be for the importer, the second will be attached in original to the corresponding customs declaration (pedimento) for customs and the third for the issuing institution. The presentation of the certificates will be made in accordance with the "Instructions for the operation of customs accounts, customs guarantee accounts and customs guarantee accounts for substitution of precautionary embargo", which will be announced on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

    In the case of the certificates issued for the purposes of article 154, second paragraph of the Law (LA: Art. 154), additionally, the number and date of the respective customs declaration (pedimento) must be indicated, as well as the number of the Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera) initiation act.

    Law 84-A , 86 (LA: Art. 86), 154 (LA: Art. 154), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.6.26 (RGCE 2020: Regla 1.6.26).