RULE 7.3.9: BENEFITS OF THE REGISTRY IN THE BUSINESS CERTIFICATION SCHEME IN THE MODALITY OF CERTIFIED COMMERCIAL PARTNER, RUBRIC CUSTOMS AGENT

Taxpayers who have the Registry in the Business Certification Scheme, Certified Commercial Partner modality, rubric Customs Agent, authorized in accordance with section II, rule 7.1.5. (RGCE 2020: Regla 7.1.5), will have the following facilities:

I. For the purposes of article 165, section II, subsection b) (LA: Art. 165) of the Law, it will not be considered that customs agents are in the event of cancellation of the patent when at the time of dispatch it is omitted to present the permission of the competent authority, in the case of merchandise whose value does not exceed a quantity equivalent in national or foreign currency of 3,000 (three thousand dollars), except in the case of samples and sample collection, vehicles, prohibited merchandise, nor merchandise of difficult identification that, due to its presentation in the form of powders, liquids or gases, requires physical analysis or chemicals, or both, to know its composition, nature, origin and other characteristics necessary to determine its tariff classification.

II. For the purposes of article 165, section III (LA: Art. 165) of the Law, it will not be considered that customs agents are in the case of cancellation of the patent, derived from the exercise of faculties of verification of the customs authority in which it is detected that the fiscal address of the importer was wrongly declared or in the case of complaints made by importers before the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público), for the improper use of their name, tax address or their Federal Taxpayer Registration (Registro Federal de Contribuyentes), by third parties not authorized by them, in the case of any of the following operations:

a) Definitive importation, including those made by courier and parcel companies, for which the value of the merchandise declared in the customs declaration (pedimento) does not exceed an amount equivalent in national or foreign currency of 5,000 (five thousand dollars).

b) Definitive import carried out by courier and parcel companies, provided that the customs agent proves that the order was conferred by the courier or parcel company. They can check the conferred order with the document that the courier or parcel company has provided for this purpose or with the service contract submitted with it.

c) Definitive importation, when the fiscal address of the importer has been erroneously established in the customs declaration (pedimento), provided that the following is accredited to the customs authority:

1. That the importer is not unaware of the operation in question.

2. That the fiscal address submitted in the customs declaration (pedimento), had been registered by the importer before the Federal Taxpayer Registration (Registro Federal de Contribuyentes), prior to the date of processing of the customs declaration (pedimento).

3. That the importer had processed the change of fiscal address prior to the date of processing of the customs declaration (pedimento).

4. That prior to the processing date of the customs declaration (pedimento), the customs agent had made at least one clearance for the same importer.

5. That the documentation referred to in article 36-A, section I (LA: Art. 36A) of the Law, is in the name of the importer who entrusted the dispatch of the merchandise.

6. That the operation in question does not omit compliance with non-tariff regulations and restrictions.

7. That the tax interest is not harmed, and the customs clearance formalities of the merchandise have been complied with.

The provisions of this section will not be applicable when the customs agent has erroneously established the fiscal address of the importer in more than 3 customs declarations (pedimentos), nor in the case of vehicles or prohibited merchandise.

The provisions of subsection a) of this section shall be applicable when no complaints have been made for more than 3 customs declarations (pedimentos) against the same customs agent in question and the declared value in each of them does not exceed an equivalent amount in national or foreign currency of 5,000 (five thousand dollars), or if there is a complaint of more than 3 customs declarations (pedimentos), the value of what is declared in all of them, does not exceed the amount equivalent in national or foreign currency of 5,000 (five thousand dollars).

III. For the purposes of article 164, sections VI and VII (LA: Art. 164) of the Law, customs agents will not be considered to be in the event of suspension of the patent, provided that they do not exceed 5 errors committed during each calendar year and that:

a) The description and nature of the merchandise declared in the customs declaration (pedimento), coincides with that contained in the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document and other documentation provided by the importer, in terms of articles 36 (LA: Art. 36) and 36-A (LA: Art. 36A) of the Law; in the case of undeclared or surplus merchandise, ownership of the merchandise must be proven with the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or corresponding equivalent document.

b) Compliance with applicable non-tariff regulations and restrictions.

c) The customs documentation demonstrates that the merchandise was submitted to the procedures provided for its dispatch.

d) The interested party is present in writing in terms of rule 1.2.2. (RGCE 2020: Regla 1.2.2) in which it express their consent to the content of the Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera) initiation act, agreeing to the irregularities and the payment of the tax credit to be determined.

e) The amount of the determined tax credit has been paid.

f) No means of defense are filed against the final resolution determined by the respective tax credit.

IV. With the prior authorization of customs agents, the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) will compile a list and publish it on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

V. For the purposes provided for in article 160, section VI, second paragraph (LA: Art. 160) of the Law, the appointed agents may act at their assigned customs and at any of the authorized customs.

VI. For the purposes of article 161, first paragraph (LA: Art. 161) of the Law, the authorization to act in a customs in addition to that of affiliated will be granted within a period not exceeding 5 days, provided that the applicable requirements provided for in rule 1.4.1 are met. (RGCE 2020: Regla 1.4.1)

VII. For the purposes of article 163, section III (LA: Art. 163) of the Law, the customs authorities will resolve the authorization requests presented for the change of the affiliated customs, within a period of no more than 10 days.

VIII. For the purposes of article 162, section XIV (LA: Art. 162) of the Law, may comply with said obligation, accrediting at least 40 hours of continuous training, in any of the academic or specialized institutions in evaluation, which are duly accredited before the General Customs Administration (Administración General de Aduanas).

IX. When the operation has been carried out by certified companies in accordance with rule 7.1.4. (RGCE 2020: Regla 7.1.4) and the customs authority detects in its foreign trade operations, surplus merchandise but less than 10% of the total declared in the customs documentation subject to review, they may comply with the non-tariff regulations and restrictions to those that are subject to said assets, including in matters of animal and plant health, public health, environment or national security, through the corresponding digital or electronic document issued by the competent authority, which may be issued with a date after the activation of the automated selection mechanism, as long as compliance is carried out within a period of no more than 30 days and, the rest have the corresponding non-tariff regulations and restrictions.

X. For the purposes of carrying out the regularization procedure provided for in rules 2.5.1. (RGCE 2020: Regla 2.5.1) and 2.5.2. (RGCE 2020: Regla 2.5.2), in the case of taxpayers subject to faculties of verification, may do so at any of the customs where their patent is authorized; provided that the supervisory authority and the corresponding customs have the information that allows them to coordinate the correct exercise of the regularization process.

XI. For the purposes of the provisions of articles 164 (LA: Art. 164) and 165 (LA: Art. 165) of the Law, it will not be considered that they are located in the cases of suspension or cancellation of the patent, when the irregularity detected has been corrected by the importer through any of the tax or customs benefits contemplated in the rules 7.3 .1, section II (RGCE 2020: Regla 7.3.1) and 7.3.3. (RGCE 2020: Regla 7.3.3), as appropriate.

Law 36 (LA: Art. 36), 36-A-I (LA: Art. 36A), 89 (LA: Art. 89), 151 (LA: Art. 151), 160-VI (LA: Art. 160), 161 (LA: Art. 161), 162-XIV (LA: Art. 162), 163-III (LA: Art. 163), 164-VI, VII (LA: Art. 164), 165-II, III (LA: Art. 165), Regulation 227 (RLA: Art. 227), 228 (RLA: Art. 228), 230 (RLA: Art. 230), 231 (RLA: Art. 231), General Rules of Foreign Trade (RGCE) 1.2.2. (RGCE 2020: Regla 1.2.2), 1.4.1. (RGCE 2020: Regla 1.4.1), 2.5.1. (RGCE 2020: Regla 2.5.1), 2.5.2. (RGCE 2020: Regla 2.5.2), 3.1.31. (RGCE 2020: Regla 3.1.31), 7.1.3. (RGCE 2020: Regla 7.1.3), 7.1.4. (RGCE 2020: Regla 7.1.4), 7.1.5. (RGCE 2020: Regla 7.1.5), 7.3.1. (RGCE 2020: Regla 7.3.1) 7.3.3. (RGCE 2020: Regla 7.3.3)