RULE 6.1.2: RECTIFICATION OF THE CUSTOMS DECLARATIONS (PEDIMENTOS) IN THE FEDERAL TAXPAYER REGISTRATION (RFC)

For the purposes of articles 89 (LA: Art. 89) of the Law and 137 (RLA: Art. 137) of the Regulation, the Federal Taxpayer Registration (Registro Federal de Contribuyentes) code of the importer or exporter declared in the customs declaration (pedimento) may be rectified only once, provided that:

I. The Federal Taxpayer Registration (Registro Federal de Contribuyentes) code has been modified as a result of a change of name or company name and a copy of the notice submitted in accordance with the applicable provisions of the Federal Fiscal Code (Código Fiscal de la Federación) is presented to customs.

II. The Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the importer or exporter established in the customs declaration (pedimento) has been canceled, as a result of merger or spin-off operations and a copy of the corresponding notices, presented in accordance with the provisions applicable to the Federal Fiscal Code (Código Fiscal de la Federación), is presented to customs.

III. The Federal Taxpayer Registration (Registro Federal de Contribuyentes) code of an importer or exporter other than the one that entrusted the dispatch of the merchandise has been submitted by mistake in the respective customs declaration (pedimento), provided that the following is verified before customs:

a) That prior to the dispatch of the merchandise, they have had the document to verify the order that was conferred on them to carry out such dispatch, in accordance with article 162, section VII (LA: Art. 162) of the Law.

b) That the documentation referred to in article 36-A, sections I and II (LA: Art. 36A) of the Law, is in the name of the person who entrusted them with the dispatch of the merchandise.

c) That the customs agent, customs agency or customs representative have made dispatches for the taxpayers involved, except in the case of the first dispatch made on behalf of the importer or exporter for whom the error was made.

d) That at the time of dispatching the merchandise, both the person who entrusted them with dispatching the merchandise and the person in whose name the customs declaration (pedimento) was issued, are registered in the Register of Importers or, where appropriate, have the authorization referred to in rule 1.3.6. (RGCE 2020: Regla 1.3.6), to import merchandise without being registered in said registry. The provisions of this subsection shall not be applicable in the case of imports made under rule 1.3.1. (RGCE 2020: Regla 1.3.1), or exports.

e) That the tax interest is not harmed and that the formalities for the dispatch of the merchandise have been correctly complied with.

The rectification referred to in this section must be made no later than March 31 of the fiscal year immediately following that, in which the original customs declaration (pedimento) was submitted to the automated selection mechanism and the rectification can only be made to indicate the code of the.

Federal Taxpayer Registration (Registro Federal de Contribuyentes) and, where appropriate, the name and address of the person who commissioned the dispatch of the merchandise.

IV. The Federal Taxpayer Registration (Registro Federal de Contribuyentes) has been incorrectly submitted due to typing errors up to a maximum of three characters, provided that it is verified by customs that it is indeed a typing error, with the documentation that accredits its Federal Taxpayer Registration (Registro Federal de Contribuyentes).

The reason for the change to the Federal Taxpayer Registration (Registro Federal de Contribuyentes) in accordance with this rule must be indicated in the observations field of the rectification customs declaration (pedimento).

In no case will the customs declaration (pedimento) be rectified, if the automated selection mechanism determines that customs recognition must be carried out and until it has been concluded. Likewise, said rectification will not be applicable during the exercise of the faculties of verification.

Additionally, the name and address of the importer or exporter declared in the original customs declaration (pedimento) may be rectified, only if the rectification of these data is carried out simultaneously with the Federal Taxpayer Registration (Registro Federal de Contribuyentes) code, otherwise the rectification of the same will no longer proceed.

Law 36-A-I, II (LA: Art. 36A), 59-IV (LA: Art. 59), 89 (LA: Art. 89), 162-VII (LA: Art. 162), Regulation 137 (RLA: Art. 137), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.3.1. (RGCE 2020: Regla 1.3.1), 1.3.6. (RGCE 2020: Regla 1.3.6), Annex 22 (RGCE 2020: Anexo 22)