UNIVERSIDAD TECNOLOGICA DE

GUTIERREZ ZAMORA

CHRISTIAN ANTONIO REYES VIBANCOS

INVESTIGATION PROJECT

L.C.I. DINAH ARROYO OLIVIER

OCI BISI 409 – A

MOTIONS
 INTRODUCTION:
It is necessary to know how to identify that it is a tax declaration
through which the taxpayer informs the customs authority the
destination that will give the goods and checks the compliance
with tax obligations and not tax.
This format is presented to customs through an agent or
representative Customs who act as consignees or agents of
importers and Exporters.
Since this format contains the information related to them, the
traffic and the customs regime to which they are destined, as
well as the data required to comply with the formalities for
their entry into the national territory.
Background:
In 1916 the new tariff schedule was published, in which the
only prohibited product was opium; Taxes on necessities were
lowered and luxury items were increased.

The Petition is transmitted

electronically to the Customs
Electronic System for pre-validation
Acceptance of the Petition by the
Customs Electronic System.
If the motion does not have any
irregularities

According to the Tax

Administration Service (SAT), the
DODA "is created with the
information of the validated and
paid petitions or the consolidated
notice.
 A petition is a kind of tax statement related
to compliance with tax obligations in
foreign trade, through which the importer
or exporter declares to customs, the
merchandise to be imported or exported.

The petition is a fundamental document

to carry out imports or exports of
merchandise in Mexico and
demonstrate to the authorities that the
necessary requirements have been met,
both in taxes and in foreign trade
processes.

6 digits, which will be progressive

numbering by customs in which
they are authorized for clearance
Background about codes of petition:
This code is used for the return abroad of goods in the same
state that were temporarily imported with the following
customs declaration codes: "A6", "A7", "A9", "H3", "H4", "H6”,
"BA", "BE", "BP", "BC", "BD", "BH", "V1", "F2", "M1" and "M2"
What is a customs declaration used for?
It allows to declare the contributions and uses of foreign trade
that are caused by the import or export to be carried out.
It serves the authority to collect statistical information (what is
exported, through which customs it is exported, to which
country it is exported, what quantities, under what prices,
etc.).
Certifies that the company has complied with all legal
contributions, according to the Federal Tax Code in articles
18, 30 and 31.
• Article 18 Promotions and their requirements.
Taxpayers who are exclusively dedicated to agricultural,
livestock, fishing or forestry activities that are not included in
the third paragraph of article 31 of this Code, may not use
advanced electronic signature.
• Article 30 Conservation of accounting.
Persons who are not required to keep accounts must keep at
their address available to the authorities, all documentation
related to compliance with tax provisions.
• Article 31-A. Taxpayers must present the information of
the operations indicated in the official form approved by
the tax authorities for this purpose, within thirty days
following the day in which they were held.
 • OPERATION T.:
Legend that identifies the type of operation.
(IMP) Import.
(EXP) Export/return.
(TRA) Transits.

• CVE. PETITION.:
Key of the petition in question, according to Appendix 2 of this Annex.

• REGIME:
Régimen aduanero al que se destinan las mercancías conforme al
Apéndice 16 del presente Anexo.
Este campo no deberá ser llenado cuando se trate de pedimentos
complementarios, en cuyo caso, la impresión del nombre de este
campo es opcional.

• DESTINATION/ORIGIN.:
Code with which the destination of the merchandise is identified in
imports, internal transit for imports or the origin in exports, in
accordance with Appendix 15 of this Annex.

• EXCHANGE RATE:
Exchange rate of the Mexican peso with respect to the dollar of the
United States of America for tax purposes, in force on the date of entry
or presentation of the merchandise referred to in article 56, sections I
and II of the Law; or on the date of payment of the contributions
according to article 83, third paragraph of the Law, as appropriate.

• GROSS WEIGHT:
Amount in kilograms, of the total gross weight of the merchandise.
This field should not be filled out in the case of complementary
petitions, in which case, printing the name of this field is optional.
 • CUSTOMS I/E:
In importation, it will be the CUSTOMS/SECTION code, through which
the merchandise enters the national territory, in accordance with
Appendix 1 of this Annex.
In export, it will be the code of the CUSTOMS/SECTION through which
the merchandise leaves the national territory, in accordance with
Appendix 1 of this Annex.

• CONVEYANCE:
Code of the means of transport in which the merchandise is driven for
its ENTRY/EXIT to or from the national territory, in accordance with
Appendix 3 of this Annex.

• CONVEYANCE FROM ARRIVAL:

Code of the means of transport in which the merchandise is
transported when it arrives at the CUSTOMS/clearance SECTION, in
accordance with Appendix 3 of this Annex.
This field should not be filled out in the case of complementary
petitions, in which case, printing the name of this field is optional.

• DEPARTURE MEANS OF TRANSPORT:

Code of the means of transport in which the merchandise is
transported when it leaves the CUSTOMS/clearance SECTION, in
accordance with Appendix 3 of this Annex.
This field should not be filled out in the case of complementary
petitions, in which case, printing the name of this field is optional.

• DOLLARS VALUE:
The equivalent in dollars of the United States of America, of the
customs value of the merchandise according to field 13 or of the
commercial value of the merchandise according to field 14, both of this
block of the instructions, as appropriate.
 • CUSTOMS VALUE:
In the case of importation, internal transit to import or international
transit, the sum of the customs value of all the merchandise settled in
the petition expressed in national currency.

• INSURANCE:
Amount in national currency of the total insurance premiums paid for
the merchandise, provided they are not included in the same price paid
(field 14 of this block).

NORMATIVITY:

CFF:
Artículo 28: Las personas que, de acuerdo con las disposiciones
fiscales, están obligadas a llevar contabilidad:
I. La contabilidad, para efectos fiscales, se compone de libros,
sistemas y registros contables, papeles de trabajo, estados de
cuenta, cuentas especiales, libros y registros sociales, control
de inventarios y método de valoración.
II. En el caso de las personas que expendan gasolina, diesel,
gas natural de combustión automotriz o gas licuado de
petróleo de combustión automotriz, en establecimientos
abiertos al público en general, deberán contar con los equipos
y programas de cómputo para realizar los controles
volumétricos y certificados acreditando su operación. Los
contribuyentes a que se refiere este apartado están obligados
a asegurarse de los equipos y programas informáticos.

LCE:
Artículo 17 – A: Las RRNA deberán de cumplirse mediante
documentos que contengan medidas de seguridad.
Artículo 89 – A: Los importadores o consignatarios están obligados a
calcular en el pedimento de impuestos los montos de las cuotas
compensatorias, provisionales y definitivas.
ANEXO 22:
• Medio de transporte
• Valor en dólares
• Valor en aduana
• Precio pagado
• RFC del importador y exportador
• CURP del importador y exportador
• Nombre del importador y exportador
• Domicilio fiscal
• Vales de seguros
• Seguros
• Fletes
• Embalajes
• Otros incrementables
• Transporte de incrementables
• Seguro decrementables
• Otros decrementables
• Acuse electrónico de validación
• Clave de la sección A de despacho
• Marcas, números y total de bultos
• Fechas
• Tasa
• Concepto
• Forma de pago
LEY ADUANERA:
Artículo 16 – A: El SAT otorgará la autorización para prestar los
servicios de pre validación para el llenado de pedimentos, siempre y
cuando los interesados cumplan con las obligaciones fiscales que
imponga el SAT. Esto tendrá un plazo de 20 años, en caso de
renovarlos se enviará una solicitud previa un año antes del
vencimiento.
Artículo 36: Quienes introduzcan o extraigan mercancía de territorio
nacional deberán presentar un pedimento junto con la mercancía, a fin
de activar mecanismos de selección automatizada. En estos la “e -
sign” determinará de quién o que entidad fueron transmitidos los
pedimentos.
Artículo 43: Una vez elaborado el pedimento y pagado las
contribuciones, deberán presentarse a la autoridad aduanera para su
proceso en el mecanismo de selección automatizada, si no se
presenta alguna irregularidad este determina que no se practicara un
reconocimiento aduanero. En caso de salir afirmativo este se deberá
presentar o realizar el procedimiento.
Artículo 59 – B, II: Pasar al sistema electrónico aduanero, en la
forma y regularidad que el SAT determine mediante reglas, la
información estadística de los pedimentos.

Artículo 83: Las contribuciones se pagarán por los importadores y

exportadores al presentar el pedimento para su tramite en las oficinas
autorizadas y el pago en ningún caso exime del cumplimiento de las
obligaciones en materia de RRNA.

Artículo 144: La Secretaría tendrá las siguientes facultades:

I I: Comprobar la importación y exportación de bienes, la exactitud
de los datos contenidos en los pedimentos, así como el pago
correcto de las contribuciones.
XXVI: Dar a conocer la información contenida en los pedimentos, a
las Cámaras, y A. Industriales dictadas por la confederación, en
términos de la L.C empresariales, asimismo podrá dar a conocer a
los contribuyentes la información de los pedimentos.
Artículo 146:
I . El impuesto deberá entregar al adquiriente el P. para acreditar la
estancia legal de la mercancía en el país.
Artículo 162: Es obligación del Agente Aduanal:
IV: Declarar el nombre, domicilio fiscal del destinatario o remitente de
los bienes, las claves del RFC de ellos y propios, características de las
mercancías y demás respecto a la operación a realizar.
Artículo 167: Es obligación de la agencia aduanal:
I I I. La creación de un expediente electrónico de todos los pedimentos
o documentos aduaneros correspondientes a la información
presentada en mensaje o documento electrónico.
• Importe: Valor total en moneda nacional sobre el concepto a
liquidar.
• Efectivo: Se puntuará el total en MXN, de todas las valoraciones,
a pagar en efectivo.
• Otros: El total en MXN, de todas las valoraciones, en formas
diferentes al efectivo.
• Total: La suma de los campos 35 y 36.
• Certificación: Llenado de la certificación de la selección
automatizada.
• Código QR: Verificador de pago o cumplimiento; se encarga el
QR del verificador de pago o cumplimiento.
STRUCTURE OF THE PEDIMENTO:
• APENDICE 1: Reglas de operación del consejo de clasificación
arancelaria.
• APENDICE 2: Criterios de clasificación arancelaria.
• APENDICE 3: Medios de transporte.
• APENDICE 4: Claves de países.
• APENDICE 5: Claves de monedas
• APENDICE 6: Recintos fiscalizados.
• APENDICE 7: Unidades de medida.
• APENDICE 8: Identificadores.
• APENDICE 9: Regulaciones y Restricciones No Arancelarias.
• APENDICE 10: Tipo de contenedores.
• APENDICE 11: Claves de métodos de valoración.
• APENDICE 12: Contribuciones, cuotas compensatorias y
gravámenes.
• APENDICE 13: Formas de pago.
• APENDICE 14: Términos de facturación.
• APENDICE 15: Destino de mercancía.
• APENDICE 16: Regímenes.
• APENDICE 17: Código de barras, pedimentos.
• APENDICE 18: Tipos de tasas.
• APENDICE 19: Clasificación de las mercancías peligrosas.
• APENDCE 21: Administradores y operadores de recintos F.
Estratégicos.
• APENDICE 22: Características Tec. de dispositivos con
Tecnología de Radio frecuencia.
• APENDICE 23: Pago Electrónico.
DOCUMENT DIGITALIZATION:
DODA: 1. By capturing information within the taxpayer procedures
and services web portal.
One DODA is filed per vehicle; It can include several motions (part 2
motion, normal motion or consolidated motion)
It only applies to operations in which merchandise is presented in a
module.
It does not apply to other procedures such as:
* Regime changes
*Regularizations
*Rectifications
The DODA has to do it and transmit the customs agent
It is important to mention that the DODA is not valid, however, it must
be remembered that customs documents must be submitted within the
periods indicated in the legal provisions.
Commercial Invoice:
It is an important document that the exporter provides to the importer.
Release the shipment from customs in the importing country
The seller is the one who issues the commercial invoice.
*Name of the seller's company.
*Buyer's company name.
*Buyer's details.
*Shipping mode.
*Shipping type.
*Name of the ship.
*Name of the loading port.
COVE:
• Enter the single window with your RFC, Password and Electronic
Signature
• Register and validate your email.
• Select the dependency, in this case the SHCP.
• Locate the procedure for proof of Electronic Value.
• Capture the information that is requested.
• It can be presented by importers and exporters; it is a free
process.
PROFORMA INVOICE:
• Your data as a provider. (Commercial name, company name,
etc.)
• Your customer data.
• Description of the products or services you sell
• The unit price and its total price.
• The date of issue.
• It is the issuance of a document that expresses the commercial
value of the products object of the transaction.
• This is done if the client requests it and always prior to the formal
invoice.
• Documentation of sale of goods or services without fiscal or
accounting validity.
Manifestation of value:
• Publication of the format and instructions for filling out the
statement of value.
• Procedure for the electronic transmission of the manifestation of
value.
• Procedure for the presentation of the declaration of value in
imports.
• Participation of the firm's legal representative regarding the value
statement.
• Declaration of the e-document in the petition.
• Documents that must be attached to the value statement.
CONCLUSION:

Based on this investigation of the regulations of the petition, it

is necessary to identify that the customs petition is essential to
be able to export in Mexico and demonstrate to the control
agencies that your company complies with foreign trade
standards to transport any type of product.
As well as the development of its structure based on the
appendix and its derivatives such as the 23 main appendices,
rate level, exchange rate, national currency, type of shipment,
type of means of transport, place of importation and
exportation.
The regulations that are based on laws such as LCE, LA and
CFF.
Articles that indicate the necessary use of documents for
import or export, obligations that we have as natural and legal
persons, inside or outside a tax area.
The motion keys and their fields for all kinds of changes,
whether in regime or use of any other motion in case of any
error within it.
Referencies:
LA, LCE, CFF, ANEXO 22.
https://www.tlcasociados.com.mx/novedades-de-la-manifestacion-de-valor-electronica/

https://www.ventanillaunica.gob.mx/vucem/preguntasFrecuentes/vucem061480.pdf
man_valor_aduana. FACTURA-PROFOR dokumen.tips_form Documento1.pdf commercialinvoice.
pdf MA.pdf ato-de-pedimento-vacio.pdf pdf