RULE 2.2.7: PROCEDURE TO DESTROY MERCHANDISE OWNED BY THE FEDERAL TAX AUTHORITIES

    For the purposes of articles 32, third paragraph (LA: Art. 32) of the Law and 62 (RLA: Art. 62) of the Regulation, once the customs in question knows and notifies the resolution that determines the destination of the non-transferable merchandise to the Institute to Return to the People the Stolen (INDEP) that have become the property of the federal tax authorities or those that can be legally disposed of in accordance with Article 145 (LA: Art. 145) of the Law, the people who provide the services indicated in articles 14 (LA: Art. 14) and 14-A (LA: Art. 14A) of the Law must, within a maximum period of 30 days after the notification, destroy those merchandise that the federal tax authorities will not dispose of.

    For the purposes of articles 144, section XVIII (LA: Art. 144) and 145 (LA: Art. 145) of the Law, in the case of merchandise that have become the property of the federal tax authorities, in terms of what is stated in article 196-A, section IV (CFF: Art. 196A) of the Federal Fiscal Code (Código Fiscal de la Federación), as well as those that may be legally available and that are not transferable to the Institute to Return to the People the Stolen (INDEP) and that due to their nature cannot be assigned or donated, once the customs authority has the resolution that it determines the destination of the merchandise in accordance with the aforementioned articles, will instruct the people who provide the services indicated in articles 14 (LA: Art. 14)199-Art. 14A - of the Law, so that they proceed to destroy those merchandise that the federal tax authorities will not dispose of, within a maximum period of 30 days after the notification of said instruction.

    In order to proceed with the destruction of the merchandise referred to in this rule, the controlled premises must submit the notification of destruction to Deconcentrated Administration of Foreign Trade Audit (ADACE), in whose territorial district the merchandise is located, 5 days before the destruction, in accordance with the procedure file 144 / LA (Customs Law) of Annex 1-A.

    Law 14 (LA: Art. 14), 14-A (LA: Art. 14A), 29 (LA: Art. 29), 30 (LA: Art. 30), 32 (LA: Art. 32), 144-XVIII (LA: Art. 144), 145 (LA: Art. 145), Federal Fiscal Code (CFF) 196-A-IV (CFF: Art. 196A), Regulation 62 (RLA: Art. 62), General Rules of Foreign Trade (RGCE) 1.2.2. (RGCE 2020: Regla 1.2.2), Annex 1-A (RGCE 2020: Anexo 1A)