DHL Express México, S.A. de C.V. (hereinafter “DHL”) carries out the importation of the shipments trough a consolidated customs declaration. In accordance with Articles 1, 51, 52 y 53, fraction III, of the “Ley Aduanera”, DHL performs, under your instructions, by its own means and resources the importation of the shipments. Therefore, any proof of the general import taxes payment, or any other contribution needed for the shipments importation are issued with DHL’s legal name. Hence, both the clearance documentation and all documents attesting the taxes payment are issued with DHL´s legal name, therefore they lack of any validity for taxes purposes neither for the remittent nor the recipient of the shipment.