Secretariat of Finance and Public Credit (SHCP)
On November 6th, the Secretariat of Finance and Public Credit (SHCP), published in the Official Gazette of the Federation (DOF), a series of reforms and repeals to different laws, including the Customs Law, in this regard the following relevant information is highlighted:
Articles 15, section VII, first and second paragraphs are amended; 16-A, fifth paragraph; 16-B, fifth paragraph, and 17, third paragraph of the Customs Law, to read as follows:
ARTICLE 15. Individuals who obtain a concession or authorization to provide management, storage and custody services for foreign trade merchandise must comply with the guidelines determined by the customs authorities for the control, surveillance and security of the controlled area and the merchandise. foreign trade, as well as the following:
VII. Pay in the authorized offices a use of 5% of the total income obtained from the provision of the services of handling, storage and custody of the merchandise in the immediately preceding month, without any deduction. The payment must be made monthly within the first fifteen days of the month following that to which the payment corresponds. Said use will be destined to the Tax Administration Service to improve the country’s customs infrastructure.
ARTICLE 16-A. The people who obtain the authorization in the terms of this article, will be obliged to pay in the authorized offices, monthly, in the first twelve days of the month following the one to which the payment corresponds, a benefit of $ 240.00 for each petition that they prevalidate and which is subsequently presented to the customs authority for dispatch. Said use will be destined to the Tax Administration Service to improve the country’s customs infrastructure.
ARTICLE 16-B. The persons who obtain the authorization in the terms of this article, will be obliged to pay in the authorized offices, monthly, in the first twelve days of the month following the one to which the payment corresponds, a benefit of $ 190.00 for the prevalidation of the petition for the temporary importation of each trailer, semi-trailer and container ship, which will protect their legal stay for the term established in article 106, section I of this Law. The use will be allocated to the Tax Administration Service to improve the country’s customs infrastructure.
ARTICLE 17. The Tax Administration Service may issue an electronic identification badge through the customs electronic system, for which the interested parties will pay a benefit of $ 200.00, which will be allocated to the Tax Administration Service for the improvement of the customs infrastructure of the country.
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