Since November 25, 2019, importers and exporters cover contributions, uses and their accessories, through a referenced deposit (Capture line).

In the case of those taxpayers who have requested correction of the tax situation due to the omission of contributions or benefits to foreign trade –during the exercise of verification powers–, these will settle the amount of these concepts, including those corresponding to fines, surcharges and updates, through the "Multiple payment form for foreign trade".

This capture line can be obtained from the SAT portal.

Prior authorization of the "Multiple payment form for foreign trade" will not be necessary Customs, so the correct filling and payment is under your absolute responsibility.

Customs shall verify that the requested requirements are met; If it detects the omission of delivery or that it was made untimely, it will apply the corresponding fine.

All this is supported in rule 1.6.6., and procedure sheet 127 / LA of the General Rules of Foreign Trade 2019.