Chihuahua, Chih., March the 8th, 2018.

Dear Clients and Friends,

We hereby would like to inform you about the possibility that maquiladoras and companies with authorized exportation programs by the Ministry of Economy have to contest, through the indirect amparo trail, the charge of the Customs Clearance Fee referred to in the article 49 section II of the Federal Fee Law.

Said provision establishes the duty to pay the Customs Clearance Fee for the customs operations that are performed using a pedimento or a customs form according to a fee rate of 1.76 per thousand of the financial value of the goods, regarding the provisional importation of fixed assets or, if the case, the machinery and equipment that is introduced to the national territory to assign them to the elaboration regime, transformation or repair in custom houses.

Both Chambers of the Supreme Court have issued criteria that deem the abovementioned provision as illegal, as a result of the violation to the proportionality and equity principles granted on the article 31 section IV of the Constitution.

In this context, we consider that there are sufficient arguments to contest said provision, in order that by means of granting the Amparo the Customs Clearance Fee is refunded on the corresponding operation, and more importantly that said fee will not be applied again to the plaintiff.

The deadline to file said procedure is of 15 working days after the first payment of the fee referred to on the article 49 section II of the Federal Fee Law, on the pedimento, or the corresponding customs form.

The amparo trial procedure will last approximately 5 to 6 months in the Federal Court, and if it´s the case, 3 months in the Federal Appeals Court, which is the last instance of said judicial procedure.

In case the Company chooses to file the herein amparo in order to avoid being charged with said fee, we will send you a letter detailing the procedure and the necessary documents and files, as well as the timeline for the defense.

In case of any doubt or inquiry please don´t hesitate to contact Mr. Sergio Humberto Salas Medrano at his email ssalas@iclmx.com, Partner of the Fiscal and Administrative Area, as well as with Mrs. Ana Gabriela Moreno Luna at her email amoreno@iclmx.com