REGULATIONS TO BE SUBJECT TO IMPORTS OF MATERIALS INTENDED TO MANUFACTURE LUBRICANTS FOR EXPORT
Published in the DOF on July 23, 1930
On the sidelines is a stamp that says: Federal Executive Branch.-United Mexican States.-Mexico.-Secretariat of Finance and Public Credit.-Technical Department Fiscal.-313.9 (04) "29" /1.
According to the faculty granted to you by article 383 of the Aduanal Law, this Secretariat has had to issue the following
REGULATION TO SUBJECT IMPORTS OF MATERIALS INTENDED TO MANUFACTURE LUBRICANTS FOR EXPORT
ARTICLE 1o. -Companies wishing to benefit from the franchise granted by Article 383 of the Customs Law, in order to import temporarily raw materials to manufacture lubricants for export, must obtain special authorization of this Secretariat, and shall submit to the General Directorate of Customs a request containing the following information:
a).-The quantity and quality of each raw material that you try to import.
b).-Places of provenance of the same.
d).-Place where the processing plant is located.
e). -National products with which the intention is to mix the imported products.
f).-Customs or customs exit of the products.
ARTICLE 2o. -Prior to the study of this request by the Department of Excise Duties of this Secretariat and the Directorate General of Customs, the importation of the raw materials may be authorized, determining the way in which the interest must be guaranteed tax. Such a decision shall be communicated by this Secretariat through the Directorate, to the Customs office of entry and to the exit offices, and, through the Department of Excise Duties, to the Petroleum Tax Inspections to be involved.
ARTICLE 3o. -The permits granted shall be one year for the importation of the materials in question, and this Secretariat may extend these permits for annual periods, provided that the steps are taken before the expiration of the original period.
The export of lubricants obtained from imported materials must be verified (sic), in each case, within one year from the date of import of the respective consignment; However, this Secretariat may, at the request of the concessionaire, extend this term for up to six months, if it considers the case to be justified, that the importing undertaking must make it known precisely before it is satisfied.
ARTICLE 4. -lubricants obtained from materials imported under the permits granted in accordance with this Regulation are not exempt from the payment of the export duties to which the respective tariff is fixed, or those of production which set the laws, even if the petroleum products are mixed with other materials.
ARTICLE 5o. -substances which are imported according to permits granted under this Regulation, and which do not suffer any mixture of any kind, may be re-exported within six months of their arrival, provided that no such substances have been made available to them. rights, and that they leave in the same state and conditions in which they arrived in the national territory.
ARTICLE 6o.-The Fiscal Inspections of the Petroleum, will have to monitor the imported materials and the elaboration and export of these, and will give notice to the customs that must intervene in the operation, each export to be verified, expressing the quantity of imported materials that contain the product being exported.
They will also give notice of the same inspections to the Customs of entry, of the quantities of imported raw materials destined for an end outside of this Regulation, and of which they are wasted in the Manufacture of lubricants; in order to ensure that only the first, and not the second, customs, the Customs makes effective the duties corresponding to any common import.
ARTICLE 7o.-The Petroleum Tax Inspections will surrender to the Department of Excise and Customs, a monthly report of the movement of imported raw materials, mixtures, losses in the production, exports, materials destined for another purpose, etc., etc.
ARTICLE 8.-This Secretariat shall appoint special inspectors when the amount of the operation or the circumstances of the case so require. The cost of that inspection will be on behalf of the dealership.
ARTICLE 9o. -In all the operations carried out under this Regulation, those of the precepts not mentioned therein, containing Articles 383 and 384 of the Customs and the corresponding provisions of the Customs Code, should be observed wherever appropriate. regulatory provisions.
TRANSIENT.-All exports of lubricants manufactured with foreign substances, which are carried out in accordance with permits granted before the validity of this Regulation, will be considered In the case of the free import allowance of its foreign components, provided that the handling of these components has been intervened by the Petroleum Tax Inspections, and that the lubricants themselves are exported within the eighteen months subsequent to the importation of the foreign materials contained therein.
Mexico, D. F., on July 11, 1930.-The Undersecretary of Finance and Public Credit, Charged with the Dispatch, R. Mancera o.-Heading.