RULE 3.1.16: VALUE OF THE INFORMATION TRANSMITTED TO THE CUSTOMS ELECTRONIC SYSTEM (SEA)

    For the purposes of this Resolution and of article 36 (LA: Art. 36) of the Law, the information of the customs declaration (pedimento) that is transmitted electronically to the customs authority will be considered to be the information that has been declared by the taxpayer.

    For the purposes of article 59-A (LA: Art. 59A) of the Law, the information from the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or the equivalent document, which is transmitted electronically to the customs authority, will be considered to be the information that has been declared by the taxpayer and the customs agent or customs agency.

    For the purposes of article 36-A (LA: Art. 36A) of the Law and other applicable legal provisions, the information sent in an electronic or digital document will be considered to be the information that has been declared by the taxpayer or, where appropriate, by the customs agent or customs agency.

    Law 6 (LA: Art. 6), 36 (LA: Art. 36), 36-A (LA: Art. 36A), 59-A (LA: Art. 59A), Regulation 64 (RLA: Art. 64), Federal Fiscal Code (Código Fiscal de la Federación) 105-XIV (CFF: Art. 105)