For the purposes of Article 36-A, fraction I, letter a) of the Customs Law, for the import under preferential tariff treatment of goods originated in compliance with the trade agreements and treaties subscribed by Mexico, the invoice adjoined to the import declaration shall fulfil the following:

1. In the case of T-MEC, TLCCH, el TLCI, la Decisión, TLCAELC, TLCU, AAEJ, AICP, TLCCA, TLCP, TIPAT and ACC, the equivalent document adjoined to the import declaration may be issued by a person located in a place different to the territory of the exporting party.
   
   

   In the case of an invoice declaration, according to la Decisión, however, said statement may not be represented in the equivalent document issued by a person different to the exporter located at the Community, Principality of Andorra, Republic of San Marino or the United Kingdom, but it may be issued in the delivery order (invoice of landing or shipping guide) or in any other trade document issued by the exporter located within the Community, Principality of Andorra, Republic of San Marino or the United Kingdom.

   Likewise, in the case of an invoice declaration according to TLCAELC, said declaration shall not be filed in the equivalent document issued by a person different to the exporter located at a state of EFTA, but may be issued in the delivery order, (invoice of landing or shipping guide) or in any other trade document issued by the exporter located at a state of EFTA.

   Similarly, in the case of a declaration of origin according to AAEJ, said declaration may not be filed in the equivalent document issued by a person different to the exporter located in Japan, but may be issued in the delivery order (invoice of landing or shipping guide) or in any other trade document issued by the exporter located in Japan.

2. Regarding the import of goods under preferential tariff treatment in compliance with the Free Trade Agreement entered int o the United States of Mexico and the Republic of Colombia (TLCC), when the equivalent document adjoined to the import declaration is issued by a person different from the exporter who filled and signed the certificate of origin, it shall be deemed valid to support said goods, whenever it includes:
   a) In number 4 (number and date of invoice(s)), number and date of equivalent documents issued by the exporter located in Colombia who filled in and signed the certificate of origin, which supports the goods stated in number 6 (description of (the) good(s)).
   b) Un number 11 (comments), the indication that the goods are invoiced in a third country, the name, corporate or commercial name and domicile of the person issuing the equivalent documents supporting the import to national territory, as well as the number and date of said.
   
   
3. Regarding the import under preferential tariff treatment for goods originated in compliance with ACE No. 66, the equivalent document adjoined to the import declaration shall be issued by the exporter located within the territory of the exporting party, as corresponds, and the export shall be that stated in the pertaining certificate of origin at the space pertaining to the exporter.
   
   
4. When imported under preferential tariff treatment the goods supported with certificates of origin issued in compliance with the Trade Agreements subscribed by Mexico within the framework of the ALADI, the following is provided:
   
   

   a) When the equivalent document adjoined to the import declaration is issued by a person different to the exporter or producer who issued the certificate, located in a country which is not a member of the pertaining Agreement, the certificate shall be deemed valid to support said goods whenever it fulfils the following:

   1. Indicate the commercial invoice number supporting the import of the goods into national territory in the certificate of origin in the commercial invoice space.
   2. Indicate that the goods are manufactured in a third country, identifying the name, corporate or commercial name, and domicile of the person issuing the equivalent document supporting the import of the goods into national territory in the comments of the certificate of origin.

   b)When the import of goods supported by the same certificate of origin is divided in two or more declarations, the original certificate of origin shall be adjoined to the first declaration and to the subsequent declarations. Said certificate shall be transmitted in electronic or digital document as annex to the declaration, in compliance to that established in Rule 3.1.32., whenever there is a reference in the comments of the declaration, the number of the declaration to which the original certificate was adjoined.

5. In what regards to the import of goods under preferential tariff treatment in compliance to PAAP, the goods shall not lose their condition or origin, even when they are invoiced by trade operators in a country who is not member of PAAP; the certificate of origin shall be deemed valid to support said goods whenever, the complete legal name and domicile (including city and country), of the trade operator of the country which is not a member is indicated in number 12, “Comments”.

That foreseen in numbers 1, 2 and 5, does not exempt the exporter who issues the certificates of origin or the documents certifying the origin, from the obligation to keep a copy of the records regarding to any transfer of the goods, supported by the certificate of origin or document certifying the origin, carried out through a country which is not a member of the treaty, including subsequent transfers up to its import to national territory and the records related to the invoice, transport and payment or charges of the exported goods.

What is provided in this section shall be applied without the prejudice of that stated in the pertaining free trade agreements regarding other liabilities in what regards to rules of origin, certification, transhipment and direct shipment.

Exceptionally, at the moment of issuing the certificate of origin, and whenever the exporter or producer does not know the equivalent document number to support the import of the goods to national territory, the pertaining field must not be filled and the importer shall adjoin the declaration with a statement under oath to tell the truth, that the goods supported by the certificate of origin correspond to those contained in the equivalent document supporting the import and indicating the number and date of the commercial invoice issued by the person located in a country which is not member of the Agreement, and the certificate of origin supporting the import.

For the purposes of the previous paragraph, the date the certificate of origin was issued may be previous to the date when the equivalent trade document supporting the import was issued.

By virtue of that foreseen in Article 36-A, fraction I, letter d) of the Customs Law, when the equivalent document includes a statement of agreement with the free trade agreements or commercial agreements entered into by Mexico, and fulfils the applicable legal provisions for the import under preferential tariff treatment, it will not be necessary to adjoin it to the declaration whenever the statement is made in the transfer referred to in Rules 1.9.18 and 1.9.19.; the authority exercising its verification faculties may require it for comparison.

Legal grounds: Article 36-A of the Customs Law and Rule 3.1.10., of the General Regulations of Foreign Trade in effect.