RULE 6.1.1: RECTIFICATION OF CUSTOMS DECLARATIONS (PEDIMENTOS)

    For the purposes of article 89 (LA: Art. 89) of the Law, importers and exporters must request authorization on a single occasion, to make the rectification before the Central Administration of Legal Support of Foreign Trade Audit (Administración Central de Apoyo Jurídico de Auditoría de Comercio Exterior) or when the provisions provide for the rectification requiring authorization prior to the conclusion of the customs clearance, before the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), of the data contained in the consolidated customs declarations (pedimentos) or customs declarations (pedimentos), provided that:

    I. The interested party has generated an undue payment and the customs declaration (pedimento) includes the payment in cash, in accordance with Appendix 13 (RGCE 2020: Apendice 13) of Annex 22, with the exception of those that derive from the application of:

    a) Tariff preferences emanating from Agreements, Conventions or in free trade treaties to which the Mexican State is a part of and which are in force.

    b) Tariff from the Sector Promotion Programs (Programas de Promoción Sectorial), provided that at the date of the original operation the importer had the authorization of the respective Program, for the sector in question.

    c) A new Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación) rate, even when it derives from the modification of the tariff fraction.

    d) Article 47, fifth paragraph (LA: Art. 47) of the Law.

    e) The preferential tariff granted under the protection of a quota, provided that the correction is made within the validity of the respective quota.

    f) A final resolution issued by the Secretary of Economy (Secretaría de Economía), regarding unfair international trade practices, in which it is determined that a compensatory fee has been revoked, or that the merchandise in question was not the subject of the respective investigation.

    g) A contract in which it appears that the final price may be defined with the data that will be known subsequently to the importation of hydrocarbons, petroleum products, petrochemical products, sulfur and any other merchandise identified in Annex 14. (RGCE 2020: Anexo 14)

    II. It is requested to change the customs regime of the merchandise.

    III. In the case of vehicle identification data, which have the VIN and are classified in subheadings 8703.21, 8703.22, 8703.23, 8703.24, 8703.31, 8703.32, 8703.33, 8703.90, 8704.21, 8704.22, 8704.23, 8704.31 and 8704.32.

    For such purposes, as appropriate, a request will be submitted under the terms of rule 1.2.2. (RGCE 2020: Regla 1.2.2), first paragraph before the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), or, using the format called "Authorization of rectification of the customs declarations (pedimentos)", of Annex 1 (RGCE 2020: Anexo 1), before the Central Administration of Legal Support of Foreign Trade Audit (Administración Central de Apoyo Jurídico de Auditoría de Comercio Exterior), accompanying the documents supporting the error or justification of the request, in a storage device for any electronic equipment.

    The applicant must be up to date in the fulfillment of their tax obligations, not be published in the lists referred to in articles 69 (CFF: Art. 69), with the exception of the provisions of section VI of said precept and 69-B, fourth paragraph (CFF: Art. 69B) of the Federal Fiscal Code (CFF), have an address located before the Federal Taxpayer Registration (RFC) and have a tax mailbox.

    The authority may require the applicant to provide information or documentation related to the process, granting a period of 10 days for its relief, counted from the day following the date the notification took effect, in case of not meeting the aforementioned requirement, the application will be deemed not submitted.

    The authorization provided for in this rule is applicable, provided that the assumption is not located in any of the specific rectification procedures provided for in other rules, even those that provide administrative benefits.

    Law 47 (LA: Art. 47), 89 (LA: Art. 89), Federal Fiscal Code (CFF) 17-K (CFF: Art. 17K), 69 (CFF: Art. 69), 69B (CFF: Art. 69B), Regulation 137 (RLA: Art. 137), 138 (RLA: Art. 138), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), Annexes 1 (RGCE 2020: Anexo 1), 14 (RGCE 2020: Anexo 14) and 22 (RGCE 2020: Anexo 22)