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MEXICAN CUSTOMS LAW

ARTICLE 36   Who is required to transmit a “Pedimento” through the Customs electronic system.

Those who introduce or extract goods from or to the country allocating them to a customs regimen are required to transmit through the Customs electronic system, an electronic document to the customs authorities, a “Pedimento” with information regarding such goods, under the terms and conditions established by the Internal Revenue Service “SAT”´s general rules by using advanced electronic signature “FIEL” or digital stamp “Sello Digital” and shall provide an impression of the “Pedimento” with the corresponding information, which will have the barcode printed.
On those “Pedimentos” that appears the advanced electronic signature “FIEL” or digital stamp “Sello Digital” and the acceptance code generated by the Customs electronic system shall be deemed to have been transmitted and incurred by the person entitled to such advanced electronic signature “FIEL” or digital stamp “Sello Digital”, either importers or exporters, the Mexican Customs Broker or his authorized personnel.
The use of advanced electronic signatures “FIEL” or digital stamp “Sello Digital” that corresponds to each of the importers, exporters, Mexican Customs Broker and its authorized personnel, will be equivalent to handwritten signatures of them.

 

ARTÍCLE  36A   Information that should be transmitted by electronic or digital document.

For the purposes of Article 36 in conjunction with article 6 of this Law, and other applicable, the Mexican Customs Brokers and those who introduce or extract goods from or to the country allocating them to a customs regimen, are required to transmit in electronic or digital document annexed to the “Pedimento”, except as provided in the applicable provisions, the information described below  which shall contain the proof of receipt generated by the customs electronic system, under which it shall be considered transmitted and filed:

l. In import :

a) The value information and other data related to the merchandising of the goods contained in the invoice or equivalent document when the customs value was determined in accordance with the transaction value, stating the corresponding electronic proof of receipt mentioned in the Article 59A of this Law.

b) The information contained in the bill of lading, packing list, way bill or other transport documents required by the Internal Revenue Service “SAT”´s general rules declaring the respective electronic proof of receipt provided for in Article 20, Section VII of this Law.

c) Check compliance with the regulations and non-tariff restrictions on imports, which were issued in compliance of the Foreign Trade Law, published in the Official Gazette and identified in terms of the harmonized tariff code and the corresponding nomenclature according to the Law of the General Import Tax Tariff.

 


d)  The documentation that determine the source and origin of goods for purposes of the application of tariff preferences, countervailing duties, quotas, country of origin marking and other measures established for this purpose in accordance with the applicable provisions.

e) The digital document attesting the warranty pursuant de deposit on the custom´s warranty account that Article 84A of the Law is concerned, when the declared value is lower than the estimated price established by the Secretary of Finance and Public Credit.

In the case of goods that can be identified, declare the information related to its serial and part numbers, the brand and model, or, if applied, the technical or commercial specifications needed to identify goods and distinguish them from other similar, when such data exist. This information must be transmitted through the electronic document concerning the value and details of merchandising the goods “COVE”.  Nevertheless, companies with export programs authorized by the Ministry of Economy, are not required to identify the goods when making temporary imports, when the products imported are components, supplies and semi-finished goods, authorized under their “IMMEX” program; when these companies choose to change to the permanent importation regimen, they must comply with the obligation to transmit the serial numbers of those goods which they have temporarily imported.
When dealing with temporarily imported merchandise to the Mexican border and then be introduced to rest of the country it would be subject to the provisions in Article 39 of this Law.


II. In exports:

a) The value information and other data related to the merchandising of the goods contained in the invoice or equivalent document, stating the corresponding electronic proof of receipt mentioned in the Article 59A of this Law.

b) Check compliance with the regulations and non-tariff restrictions on exports, which were issued in compliance of the Foreign Trade Law, published in the Official Gazette and identified in terms of the harmonized tariff code and the corresponding nomenclature according to the Law of the General Import Tax Tariff.

In case of all other Customs Regimens, to the “Pedimento” shall be annexed the documents that their special provisions provide, in accordance with those provisions the information shall be presented in electronic or digital document, as provided in this Article and 6th of this Law.

For purposes of sections I and II of this article, the Tax Administration Services “SAT” may require the  “Pedimento” or Cosolidated notice “Aviso Consolidado”, in the case of consolidated “Pedimentos”, the information required in accordance with the international agreements signed by Mexico, including electronic or digital message and/or document.

In the case of export of goods that have been imported under the terms of Article 86 of this Law, as well as the goods that had been imported temporarily and returned in the same condition, that can be identified individually, must be declared the information related to its serial and part numbers, the brand and model, or, if applied, the technical or commercial specifications needed to identify goods and distinguish them from other similar, when such data exist. This information must be transmitted to the electronic document concerning the value and details of merchandising the goods “COVE”.

It will not be required the electronic transmission of information regarding the value and details of merchandising the goods in imports and exports made ​​by embassies, consulates or members of foreign diplomatic and consular personnel, and those concerning electrical power, crude oil, natural gas and their derivatives when transported by pipes or cables, as well as in the case of household goods.

It should be printed on the “Pedimento” the barcode or use other means of control, with the characteristics set by the Tax Administration Service “SAT”´s general rules.

In the case of compliance with regulations and non-tariff restrictions on animal and plant health, the same shall be verified or audited in Mexican Customs as mentioned by the Internal Revenue Service “SAT”´s general rules.

 

 

LAST CHANGE IN THE OFFICIAL GAZETTE 09/12/2013

IMPORTANT NOTICES

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