Amparo trial

Chihuahua, Chih., February the 15th, 2018.

Dear Clients and Friends,

We hereby would like to inform you of the possibility that the Companies have to contest, by means of the amparo trial, the constitutionality of the Customs Clearance Fee referred to in the article 49 section I of the Federal Fees Law, which has been enforced since the fiscal year of 2005.

Such regulation establishes the obligation to pay the Custom Clearance Fee for every customs operation that is performed using a pedimento or a customs form in terms of the Customs Law, according to a fee rate of 8 per thousand of the financial value of the goods for the General Importation Tax.

Now, the Supreme Court of Justice has several issued criteria that deem charging this fee as unconstitutional, this because it violates the proportionality and equity principles granted on the Constitution.

In that context, we consider that there are enough arguments to contest said fee, in order that through the granting of the Amparo the Custom Clearance Fee won´t be charged to the complainant, as well as obtaining a refund of the paid tax regarding the particular customs operation that was performed.

We have a deadline of 15 working days after the payment of the Customs Clearance Fee referred on the article 49 section I of the Federal Fee Law, on the pedimento or customs form, to file the complaint.

If your Company has an interest to file the amparo trail, in order to avoid being charged with the abovementioned tax, we will send you more information detailing the procedure, as well as the necessary documents and the timing thereto.

For any doubts or inquiries, please don’t hesitate to contact Mr. Sergio H. Salas Medrano at his email ssalas@iclmx.com, Partner of the Fiscal and Administrative Area, as well as Mrs. Ana Gabriela Moreno Luna at her email amoreno@iclmx.com.