Can a seller accept a faxed or photocopied Mexican pedimento de importacion as proof of export before issuing a Texas sales tax refund?

Plain-English summary

A seller had sold merchandise to a purchaser who exported it to Mexico. The purchaser faxed the seller a copy of a Mexican import document — the pedimento de importacion — and asked for a sales tax refund. The seller asked the Comptroller whether it could rely on that faxed pedimento instead of insisting on a customs broker's export certification.

The Comptroller said yes: a pedimento is valid proof of export, and it can be accepted as a legible fax or photocopy rather than the original document. The Comptroller pointed to an enclosed reference (INWE 3323) listing five acceptable types of proof of export, which include both the pedimento de importacion and a customs broker's export certification.

There was one catch specific to this taxpayer's situation: the copy actually faxed to the Comptroller's office was illegible — it was a fax of a fax. The Comptroller advised that if the seller did not have a legible copy on hand, it should ask the purchaser for a better copy (faxed or mailed) before issuing any tax refund.

What this means for you

Sellers processing export tax refunds

You do not need to demand an original pedimento de importacion from a purchaser claiming an export exemption or refund. A legible fax or photocopy is acceptable proof of export. However, "legible" is doing real work here — a blurry fax-of-a-fax is not sufficient, and you should get a clean copy from the purchaser before issuing a refund.

Accountants and tax professionals

When advising exporters or their Texas suppliers on documentation for export sales, remember that Texas recognizes multiple forms of acceptable export proof (the pedimento being one of five listed types), and that reproductions (fax/photocopy) of those documents are acceptable as long as they are readable.

Common questions

Q: Does a seller have to obtain the original pedimento de importacion?
A: No. A legible fax or photocopy of the pedimento is acceptable proof that goods were exported from the United States.

Q: What if the faxed copy is illegible?
A: An illegible copy — such as a fax of a fax — is not adequate support for a refund. The seller should request a better copy from the purchaser before issuing any refund.

Q: Is the pedimento the only acceptable proof of export?
A: No. The ruling references a list of five acceptable types of proof of export, which includes both the pedimento de importacion and a customs broker's export certification.

Citations and references

No statutes or administrative rules were cited by number in this letter. The Comptroller referenced an internal document ("enclosed INWE 3323") as the source listing acceptable forms of proof of export.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9301L1217G04

Original ruling text

January, 20, 1993

Dear ***:

Thank you for your recent FAX. Apparently, you sold some merchandise to a
purchaser for export to Mexico. The purchaser sent you a FAX copy of a
Mexican import document, the Pedimento de Importacion, and asked for a
tax refund. You ask whether you may accept the pedimento instead of a
customs broker's export certification.

You may accept a pedimento as proof that the goods were exported from the
United States. See enclosed INWE 3323 (0(1)(C), which specifies that a
pedimento is valid proof of "port. Paragraph (c) lists five types of
acceptable proof of export, including both the pedimento and a customs
broker's certification.

You may accept a legible FAX or photocopy of a pedimento, in lieu of the
original. The copy you FAX'd to this office is not legible; of course,
it's a FAX of a FAX. If you do not have a legible copy in your
possession, I recommend that you ask the purchaser to FAX or mail you a
better copy before you issue any tax refund.

This opinion is based on the facts presented. Different or additional
facts, though similar, might lead to different answers. If you have
further questions, please feel free to write or call me at
1-800-531-5441, extension 3-3889.

Sincerely,

John Christian
Attorney
Tax Administration Division