That regarding the value and other data related to the trade of the goods contained within the digital tax receipt or equivalent document, whenever their value at the customs office is determined according to the transaction value, stating the acknowledgement pertaining to that stated in Article 59-A of the Customs Law. Said receipt shall include the following data:

1. Date and place where they were issued.
2. Name and domicile of the recipient of the goods. In the cases of change of recipient, the person assuming this position shall state said circumstance under oath to say the truth in every page of the equivalent document.
3. Detailed trade description of the goods and their specification regarding class, number of units, identification numbers if they exist, as well as the total and unitary values. No detailed trade description shall be considered when it is a code.
4. Name and domicile of the supplier or vendor.
5. Name and domicile of buyer when it is different to the recipient.
6. Number of document or identification expressing the commercial value of the goods.

In the absence of any of the data or requirements aforementioned, as well as the amendments or entries altering the original data, it shall be substituted by statement under oath to tell the truth by the importer, agent or customs attorney in the same document or equivalent document when there is space for said, or by free writing under the terms of regulation 1.2.2. of the General Regulations of Foreign Trade in effect, and provide them at any moment before the customs authority, whenever the fine established in Article 185, fraction I of the Customs Law is paid, unless it is a voluntary compliance.

That stated in the previous paragraph shall not be applicable when the authority has started anyone of examination faculties provided in Article 42 of the Federal Tax Code and the Customs Law.

In the case of devolution of temporary imported goods for the creation, transformation or repair under the terms of Articles 108, 111 and 112 of the Customs Law, the CFDI or any document stating the commercial value of the goods may be filed.

When the data under the aforementioned number 3) is in a language different from Spanish, English or French, it shall be translated into Spanish within the same invoice or in an adjoined document.

What is provided in the previous paragraph shall be applicable to the transport document referred to in Article 20, fractions II and VII of the Customs Law, and the documents stated in Article 36-A, fraction I, letter b) of said legal regulation.

The liability to provide the CFDI or any document stating the commercial value of the goods shall be fulfilled through the communication provided in regulation 1.9.18. of the General Regulations of Foreign Trade in effect, without being necessary to accompany the declaration with the receipt stating the value of the goods. In case of the goods stated in Annex 10, letter A of the General Regulations of Foreign Trade in effect, the CFDI or equivalent document shall be attached in addition to the communication.

1. That contained through invoice of lading, shipment list, guide or other transportation documents required by the Tax Administration Service through the general regulations of foreign trade, stating the pertaining acknowledgement foreseen in Article 20, fraction VII of the Customs Law or the pertaining transport document number.
2. That to prove the fulfilment of the non-tariff regulations and restrictions for the import which shall be issued according to the Act of Foreign Trade, whenever they are issued in the Official Gazette of the Federation and are identified under the terms of the customs fraction and the number corresponding to the tariff of the Law of General Taxes for Imports and Exports.
3. That which states the provenance and origin of the goods for the purpose of applying tax preferences, countervailing duties, quotas, marks of the country of origin and other measures established for that purpose in compliance to the applicable provisions.
4. That of the digital document stating the warranty in the customs guarantee account referred to in Article 84-A of the Customs Law, whenever the value stated is under the estimated price established by the Department of Finance and Public Credit.

It is important to state that for the purpose of Articles 1st., 35, 36, 36-A, 37, 37-A, and 90 of the Customs Law, the documents shall be filed along with the goods for their clearance and to prove the fulfilment of the non-tariff regulations and restrictions, the official Mexican standards (NOMs) and other liabilities provided in the Customs Law for each customs regime and for other regulations ruling the entrance and depart of the goods from the national territory, and shall be fulfilled in compliance with the legal regulations issued for that purpose by the competent authorities via electronic or digital means sent to the Ventanilla Digital of the customs electronic system, excepting the document expressing the value of the goods according to number 3.1.7. of the General Regulations of Foreign Trade in effect.

Once the document is remitted, a reference acknowledgement issued by the Ventanilla Digital called e-document shall be received, which the customs broker or attorney shall state in the pertaining declaration within the identifier’s segment with the pertaining code according to Appendix 8, Annex 22, of the General Regulations of Foreign Trade in effect, without adjoining the declaration for the document concerned, unless a provision in contrary.

With the purpose to activate the automated selection mechanism in compliance with Article 43, paragraph I of the Customs Law, the documentation shall be deemed adjoined to the declaration and filed before the customs authority whenever the e-documents generated under the aforementioned terms are stated and transmitted. The customs authority may require the contributor, the solidary responsible parties, and others related to them, to exhibit the original documentation referred to in the applicable legal provisions for comparison.

Those documents containing an expression or statement under oath to tell the truth, shall be transmitted by the person responsible of said expression, or by the agent, agency customs attorney, the importer or exporter who shall conduct the clearance of the goods with his/her e.signature or digital seal active and in effect, whenever the digitalized document contains the autograph signature of the person responsible of said statement.

In what regards to the documents according to the applicable legal provisions which must be adjoined in original, they shall be transmitted according to paragraph one, Rule 3.1.31. of the General Regulations of Foreign Trade in effect. For customs examination or in the exercise of verification attributions, the original shall be filed before the customs authority for its safeguard or comparison.

When the applicable legal provisions state the liability to adjoin any declaration, it shall not be necessary to attach it whenever the declaration number is stated in the pertaining field.

The previous shall also be applicable to the operations transmitted through rectification declarations and others additional, according to the applicable legal provision.

With the purpose to fulfil the liability referred to in Article 36-A fraction I, letter b) of the Customs Law, the transport document that is available shall be digitalized, including anyone of the following documents: invoice of landing, packing list or air waybill, among others, under the terms of that stated in Rule 3.1.31. of the General Regulations of Foreign Trade in effect.

Legal grounds: Article 36-A of the Customs Law and Rules 3.1.8., 3.1.31. of the General Regulations of Foreign Trade in effect.