Understanding Customs Motions: Taxes, Duties, and Compliance

Posted on Mar 29, 2025 in Law & Jurisprudence

Customs, Duties, Fees, and Charges

1. Contributions, Countervailing Duties, Fees, and Charges

STEP RIGHT CUSTOMS · DTA

  • CVD CC
  • VAT VALUE ADDED TAX
  • NEW CAR TAX · ISAN
  • PRODUCTION AND SERVICES TAX IEPS
  • TAX GENERAL IMP / EXP IGI / IGE
  • CHARGES REC.
  • FINES MULT.
  • Prevalidation PRV.

2. Tractor Tax Payable

  • IGI / IGE with different tariffs.
  • AD VALOREM
  • SPECIFIC
  • MIXED
  • INTERNATIONAL TREATIES

Calculations for IGI, VAT, DTA, IR, and IEPS

3. Cálculos From IGI, VAT, DTA, and IR IEPS.

Prevalidation

4. Prevalidación.

The prevalidation is to ensure that the data entered on the motion are within the syntactic criteria, catalogs, structural and policy, as set by the Tax Administration Service.

What is a Motion?

5. What is a motion?

It is a tax which is presented at the time of customs clearance, where the authority accepts the statement as valid in order to permit the import or export of goods, but is subject to revision of the customs authorities. It is both a format for the payment of taxes and mandatory reporting at the time of customs clearance.

Motion Codes: A1, A2, A3

Motion 6. Claves of A1, A2, A3.

A1 Import / Export Final:

  • Import Definitive: the entry of goods from abroad to stay in country for an unlimited time.
  • Export Definitive: the departure of goods from country to stay abroad for an unlimited time.

A2 Import of Raw Material for IMMEX:

  • For goods destined for the transformation process, manufacture or repair, as well as containers, packages and lubricants for these processes, raw materials, components which are intended to fully integrate export goods.

A3 Adjustment:

  1. Regularization of goods under Article 101 of the Customs Act, through final import.
  2. Final Import Virtual waste, obsolete machinery and equipment donated by companies IMMEX.
  3. It is also used for vehicle sales in fiscal warehouse for automotive terminal diplomatic missions, consular offices and international agencies and foreign staff of two.
  4. Temporary importation of goods that were temporarily imported before the date set by the prosecutor general rule 1.5.1.

Rectifiable Fields

7. Fields rectifiable.

Major Motion Fields

8. Campos major motion

All fields are important and there should be no mistake. But there are 20 fields that are extremely important and that they fail to cost us freedom.

TOTAL (Paying Taxes)

PERMITS (identifiers and comments)

RFC Importer / Exporter

BARCODE

BANK STAMP

STAMP MODULE

DESCRIPTION

ORIGIN

CUSTOMS VALUE

FREIGHT

ANNEX 18 NUMBERS, SERIAL, MAKE, MODEL

CUSTOMS REGULATIONS

OFFICIAL NUMBER PADLOCKS

Invoice numbers

NUMBER OF GUIDES

INCOTERM

Principles of the Motion

9. Principles of the motion.

  • MOTION NO TWO THE SAME NUMBER.
  • IN A MOTION CAN ONLY MANIFEST IMPORT GOODS ONE CONSIGNEE AND SYSTEM FOR THE SAME BUT DIFFERENT DOCUMENTS ARE COVERED BY ORIGIN.
  • INFORMATION IN THE MOTION ARE FINAL AND MAY BE CHANGED ONLY BY RECTIFICATION A MOTION THAT.
  • A MOTION MAY BE COMPLETED PROPERLY VALIDATED.
  • A MOTION APPROVED IS VALID ONLY TO BE PAID.
  • A MOTION APPROVED AND PAID ONLY VALID to be modular.

Electronic Broker Signature

10. Signature electronic broker

The customs agents who have access to SAAI must have an advanced electronic signature which they can identify that they actually made the release of infringing goods.

Rectifications

11. Rectificaciones.

Whenever you want Any field rectifiable or not, before modular. TWO OCCASIONS Any rectifiable field after modular, where there is no balance or balance in favor of the taxpayer Whenever you want Any field rectifiable after modular, with balance due.

Where are Motions Paid?

12. Donde are paid petition.

With the petition form shall go to the bank branch Customs and is payable in cash or by check from the account of the customs agent. By wire transfer to the treasury of the federation, the bank in electronic code which has been confirmed transfers.

Compensations

13. Compensaciones.

Payment of a motion, which is applied through the balance of another motion that we pay others.

Powers of the Authority

14. Powers of the authority.

  • Rectify arithmetic errors
  • Require taxpayers
  • Practice visits
  • Vetting
  • Gathering of public servants and notaries, reports and data held on the occasion of their functions
  • Secure evidence required to make a complaint.

End Recommendations

15. Recomendaciones end.

  • The planning is indispensable.
  • Make provision shipments that require permits.
  • Report to the authority of changes to the constitution of the company.
  • Send the best information available to the broker.
  • Always and in all cases all written information and instruction.
  • Teaming with the broker.
  • Working with one broker.
  • Not work with the cheapest broker.
  • Invest in training.