What is a Mexican 'pedimento simplificado de importacion,' and what does the Mexican Trade Commission's background letter about it tell the Comptroller's office?

Plain-English summary

This document is not a ruling issued to a taxpayer -- it is a background/reference letter. The Trade Commissioner of Mexico's office in Texas sent it to Mr. Al Van Allen at the Comptroller's Tax Administration Division, responding to the Division's own fax inquiry of January 19, 1993, which had asked for information about the "pedimento simplificado de importacion" (simplified import declaration/entry).

The letter explains, in Spanish, that:

• A "pedimento simplificado" is treated as a formal customs entry document by the government of Mexico.
• Mexico's Diario Oficial de la Federacion (official gazette) had recently published changes to customs forms and rules, including the "Manifestacion del Valor en Aduana" (customs value declaration) form and instructions, and new rules (Reglas 209-B, 209-C, and 209-D) governing the use, presentation, and liability for those forms.
• Other published changes covered how to determine the value of used vehicles (Regla 209-E), income-tax deductions related to customs declarations (Regla 209-F), and rules for what does not count as a passenger importation, plus the procedure for that kind of importation (Reglas 212-A and 212-B).
• The simplified import entry procedure (pedimento simplificado de importacion) applies specifically to small importations into Mexico with a value not exceeding $1,000 U.S. dollars.

The letter closes by noting that photocopies of the Diario Oficial publication and the applicable rules for small importations were being enclosed for the Comptroller's reference.

What this means for you

Businesses dealing with Mexican import/export paperwork

If you import goods from Mexico (or export to Mexico) in small quantities, a Mexican "pedimento simplificado de importacion" is a recognized, formal Mexican customs entry document for importations valued at $1,000 or less -- that is the substance of what Mexican customs authorities told the Comptroller's office in this letter. This letter does not itself say how (or whether) a pedimento can be used to support a Texas export exemption claim; it is purely explanatory background material about Mexican customs procedure.

Accountants and tax professionals

Because this is informational correspondence between the Mexican Trade Commission and the Comptroller's staff rather than a ruling responding to a specific taxpayer's facts, it has no precedential or detrimental-reliance value for any taxpayer. If you need to know how the Comptroller treats a pedimento as export documentation for Texas sales tax purposes, look for a ruling that actually addresses that question rather than relying on this background letter.

Common questions

Q: Does this letter rule on whether a "pedimento" can be used to prove export for a Texas sales tax exemption?
A: No. This letter only explains what a pedimento simplificado de importacion is under Mexican customs law and summarizes related Mexican regulatory changes. It does not address Texas export-exemption documentation requirements.

Q: Who wrote this letter, and who was it sent to?
A: It was written by Lic. Maria I. Castanon, identified as the Trade Commissioner of Mexico (Consejero Comercial de Mexico), and sent to Mr. Al Van Allen of the Comptroller's Tax Administration Division, in response to his fax inquiry.

Q: What is the dollar threshold for a "pedimento simplificado de importacion"?
A: The letter states it applies to small importations ("pequenas importaciones") with a value not exceeding 1,000 American dollars.

Citations and references

No Texas statutes or Comptroller rules are cited in this letter. It references Mexican customs regulations published in Mexico's Diario Oficial de la Federacion (Reglas 209-B, 209-C, 209-D, 209-E, 209-F, 212-A, and 212-B), which are Mexican regulatory provisions, not Texas law.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9303984L

Original ruling text

March 16, 1993

Mr. Al Van Allen
Tax Administration Division
PO Box 13528
Austin, TX 78711

Dear Mr. Allen:

In response to your fax of January 19, 1993, I am forwarding to you the
information about the "pedimento simplificado de importacion" that was send to
us from the Planning Office of the Mexican Customs Department. As you will see,
"pedimento Simplificado" is considered a formal entry document by the
governmentof Mexico.

I hope this information will be more than helpful to you. If I can be of help
in any other matter, do not hesitate to call me.

Sincerely,

Maria I. Castahon
Trade Commissioner of Mexico

LIC. MARIA I. CASTANON
CONSEJERO COMERCIAL DE MEXICO

atencion a su fax ID.3/2361/93/CCSA, del 21de enero del presente ano por medio
del cual solicita le sea proporcionada informacion sobre el tramite de
pedimento simplificado de importacion y modificaciones a las disposiciones
fiscales publicadas en el Diario Oficial de la Federacion en el mes de
diciembre proximo pasado, al respecto me permito comunicar lo siguiente:

1. Dentro de lo publicado en el Diario Oficial, respecto al comercio exterior,
   destaca la modificacion e instructivo de llenado del formato "Manifestacion del
   Valor en Aduana" y "Hoja de Calculo para la Determinacion del Valor en Aduana
   de las Mercancias de Importacion segun el Metodo del Valor de Transaccion"; de
   igual forma las reglas que establecen el uso, presentacion y delimitacion de
   responsabilidad en la presentacion de dichos formatos (Reglas 209-B, 209-C y
   209-D).

2. Por otra parte, en la publicacion que nos ocupa se establece el criterio
   para determlnar el valor de vehlculos usados (Regla 209-Ej, deduccion de
   impuetos en la declaracion del ISR (Regla 209-F) y en que supuestos no se
   consideran co mo importacion de pasajeros determinadas mercancIas y el
   procedimiento para su importacion (Reglas 212-A y 212-B).

3. Por lo que toca al tramite del pedimento simplificado de importacion, este
   es aplicable en los casos considerados como pequenas importaciones cuyo valor
   no exceda de 1000 do1ares americanos.

Con el objeto de que se cuente con una mayor informacion de lo mencionado con
los puntos anteriores, anexo al presente remito a us ted fotocopia tanto del
Diario Oficial como de la normatividad aplicable a las pequenas importaciones.
Sin otro particular, aprovecho la ocasion para enviarle un cordial saludo.