SRRF Administrative Ruling 07/2015, published in the Official Gazette on 13 October, 2015, established that the charter, services and importation agreements (in case of simultaneous execution) and other related agreements required in connection with the Repetro Regimehave to be provided to the Customs Administration Division of the Federal Revenue Office for the 7th Region prior to the application for the Repetro Regime or the Temporary Admission for Economic Utilization regime for the oil and gas industry (special customs regimes).

The filing of the relevant documents again in the administrative proceedings relating to the application for the special customs regime is exempted.

Additionally, it will be compulsory to indicate the number of the administrative proceedings number created during the filing of the above mentioned agreements in the “Complementary Information” box of the Application for Concession of Temporary Admission (the so-called “RAT”), in case of Temporary Admission for Economic Utilization, or in the back of the RAT, in case of Repetro.

The Administrative Ruling also provides the specific wording for this indication as “The full agreements that justify the concession of the special customs regime, and any amendments thereto, services authorizations and additional documents are attached to administrative proceedings No. ...”.

Finally, it is important to highlight that this Administrative Ruling is only applicable to the 7th Region and to assets for economic utilization in the oil and gas industry.