RULE 3.7.36: DETERMINATION OF CONTRIBUTIONS FOR THE IMPORTATION OF MERCHANDISE IN A SIMPLIFIED PROCEDURE BY COURIER AND PARCEL COMPANIES.

For the purposes of rule 3.7.5. Section A, section III and Section B, section IV (RGCE 2020: Regla 3.7.5), the contributions that are caused due to the importation of the merchandise carried out through the simplified procedures applied by registered courier and parcel companies according to rule 3.7.3. (RGCE 2020: Regla 3.7.3), will be determined in accordance with the following:

I. In the case of merchandise whose customs value does not exceed 50 (fifty) U.S. dollar or its equivalent in national or foreign currency, it will be possible to choose to carry out the dispatch of the merchandise without the payment of the General Import Tax (Impuesto General de Importación) and the Value-Added Tax (Impuesto al Valor Agregado), provided that:

a) They are covered by an air waybill or bill of lading and the value consigned in these does not exceed the amount indicated in this section,

b) They are not subject to compliance with non-tariff regulations and restrictions, and

c) The Customs Processing Law (Derecho de Trámite Aduanero) fee, established in article 49, section IV (LFD: Art. 49) of the Federal Rights Law (Ley Federal de Derechos).

II. In the case of merchandise whose customs value does not exceed 1,000 (one thousand) U.S. dollars or its equivalent in national or foreign currency, a global rate of 19% may be applied to the value thereof.

III. In the case of merchandise whose customs value is greater than 1,000 (one thousand) U.S. dollars or its equivalent in national or foreign currency, a global rate of 20% may be applied to the value of the merchandise.

IV. For the purposes of article 7.8 (1), subsection f), sub-paragraph (ii) of the USMCA (T-MEC: Art. 7.8), may choose to apply a rate of 17% in the case of merchandise that comes from any of the Party countries of said treaty, whose value is greater than 50 (fifty) U.S. dollars or its equivalent in national or foreign currency and does not exceed 117 (one hundred seventeen) U.S. dollars or its equivalent in national or foreign currency, provided that:

a) They are covered with an air waybill or bill of lading, in which the value mentioned in the previous paragraph is consigned.

b) They are not subject to compliance with non-tariff regulations and restrictions.

The provisions of this rule will not be applicable in the cases indicated in rule 3.7.6. (RGCE 2020: Regla 3.7.6), in which case the corresponding rates will be applied, in accordance with the aforementioned rule. (RGCE 2020: Regla 3.7.6)

USMCA 7.8. (T-MEC: Art. 7.8), Ley 59 (LA: Art. 59), 88 (LA: Art. 88), Federal Rights Law (LFD) 49-IV (LFD: Art. 49), General Rules of Foreign Trade (RGCE) 3.7.5. (RGCE 2020: Regla 3.7.5), 3.7.6. (RGCE 2020: Regla 3.7.6)