RULE 3.5.9: GUARANTEE EXEMPTION FOR ESTIMATED PRICES FOR USED VEHICLES

For the purposes of the Eleventh Article of the "Resolution that establishes the mechanism to guarantee the payment of contributions in merchandise subject to estimated prices by Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público)", published in the Official Journal of the Federation (Diario Oficial de la Federación) on February 28, 1994 and subsequent modifications, it will be as follows:

I. Suppliers abroad interested in obtaining or renewing the registration to carry out the electronic transmission of information on used vehicles, must submit a request to the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), in accordance with procedure file 75 / LA (Customs Law) of Annex 1-A. (RGCE 2020: Anexo 1A)

With the prior opinion of the Tax Revenue Policy Unit of the Undersecretary of Revenue, the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas) will publish a code on the Service Tax Administration (Servicio de Administración Tributaria) Portal and notify each provider of the origin of the request with the corresponding record within a period of no more than 20 days from the filing date of the request indicated in this section, provided that all requirements have been met. In the event that the request has been rejected, the interested party may submit their request again.

If, derived from the review of the documentation presented by the company requesting the registration, the Tax Revenue Policy Unit requires clarification of the content of any document (s), it will request for a single occasion, through the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), that the applicant company present additional information that responds to the questions that may arise in this regard. Said information must be submitted within a maximum period of one month from the date the request is notified by the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas). If the requirement is not fulfilled within the established period, the request will be considered rejected.

II. For the purposes of the penultimate paragraph of the article referred to in this rule, the customs authority will proceed to cancel the registered supplier when:

a) Possible irregularities are detected in the information transmitted by the registered provider.

b) This does not provide the information or documentation that is required.

c) Stop complying with any of the requirements to obtain the registration or with the obligations inherent to the registration.

d) At least 20 operations are not carried out using the information transmitted by the registered provider in question, in a period greater than 3 months of the calendar year.

For the purposes of the foregoing, the customs authority will issue an official letter in which it determines the start of the cancellation procedure, ordering the suspension of its registration and will require by email the documentation and information that distorts the cases of cancellation of the registration. When the required information or documentation is not provided within 10 days from when the notification of the respective requirement takes effect or, the information or documentation does not detract from the cause of cancellation, once the file is duly integrated, the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas) will issue and notify within a maximum period of one month the final resolution of cancellation to the registry, communicating said act to the provider via email.

It is understood that the file is duly integrated when the deadlines for the presentation of the information or documentation that were required have expired or, if it is appropriate, the authority in charge of issuing the resolution has carried out the necessary procedures for the analysis and evaluation of the documentaries offered by the interested parties. If the final resolution is not issued in the term of reference, the actions of the authority that started the cancellation procedure will be without effect.

Derived from this cancellation, the supplier company, its partners and shareholders, may not request a new registration under this rule within a period of 3 years, counted from the cancellation date.

Suppliers abroad that have the registration referred to in this rule may cancel it when they request it before the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas).

III. For the purposes of this rule, those who choose to carry out definitive imports of vehicles to remain in the Northern Border Fringe, in the States of Baja California and Baja California Sur, in the partial region of the State of Sonora and in the municipalities of Cananea and Caborca ..in the State of Sonora, who certify to customs that they have an equivalent document issued by a registered supplier, must declare in the corresponding customs declaration (pedimento) the corresponding code according to Appendix 8 (RGCE 2020: Apendice 8), of Annex 22 and the registration number that corresponds to the supplier abroad that made the sale of the vehicle in question. The deadline for submitting the used vehicle for importation into the country under this rule will be 30 days from the date of issuance of the equivalent document by the registered supplier. If the importation of the vehicle is not carried out within said period, may not be granted the benefit of the exemption from the guarantee referred to in Article Eleventh of the Resolution.

Suppliers abroad who have been granted the registration referred to in this rule, before starting the electronic transmission of information on used vehicles, must inform the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas) of the registration and cancellation of legal entities that provide the electronic data pre-validation service, contained in the customs declaration (pedimento), with which an agreement is reached for the electronic transmission of data.

In the case of registrations, present the legal instrument through which the electronic transmission of data is formalized between the company authorized to electronically transmit the information on used vehicles and said person.

Suppliers abroad may only transmit electronic data information through those authorized to provide electronic data pre-validation services, contained in the customs declarations (pedimentos), in accordance with rule 1.8.1. (RGCE 2020: Regla 1.8.1), which they registered, as indicated in the previous paragraph. The pre-validation of customs declarations (pedimentos) can only be carried out with the authorized ones mentioned above.

The Service Tax Administration (Servicio de Administración Tributaria) will publish on its Portal the name, denomination or company name of the providers abroad that have the registration provided for in this rule, as well as the legal entities with whom each provider has an agreement for the electronic transmission of data and has been discharged from the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas).

The equivalent documents issued by suppliers abroad with a valid registration under this rule, must include their name or company name and their tax identification number. In cases where the equivalent document has been issued with a commercial name belonging to said supplier, it must include the tax identification number of the supplier abroad that has the registry (in the case of Canada, the business number and in the case of the United States of America, the tax identification number).

The date of issuance of the equivalent documents mentioned in the previous paragraph must correspond to the period of validity of the registration authorized to the provider abroad.

The supplier abroad registered in accordance with this rule who makes the sale of a used vehicle whose destination is export to national territory, must issue the equivalent document and assign the rights of the property title in favor of the purchaser of said vehicle.

Law 2-XVIII (LA: Art. 2), 136 (LA: Art. 136), 137 bis 2 (LA: Art. 137 bis 2), Resolution that establishes the mechanism to guarantee the payment of contributions in merchandise subject to estimated prices by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) 11, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), 1.8.1. (RGCE 2020: Regla 1.8.1), 3.1.37. , 3.5.10. (RGCE 2020: Regla 3.5.10), Annexes 1-A (RGCE 2020: Anexo 1A) and 22 (RGCE 2020: Anexo 22)