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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 105: CASES THAT ARE SANCTIONED WITH THE SAME PENALTIES OF THE OFFENSE OF CONTRABAND

     

    Will be sanction with the same penalties of contraband, who: (CFF: Art. 92)

  • Alienate, trade, acquire, or have in their possession any foreign merchandise that is not for their personal use (LA: Art. 179) (CFF: Art. 106), without the documentation that proves its legal stay in the country (LA: Art. 151) (LA: Art. 176) (LA: Art. 183A) (CFF: Art. 106), or without the prior permission of the competent federal authority (LA: Art. 151) (LA: Art. 176) (LA: Art. 183A), or without labels or seals in the case of containers or recipient (CFF: Art. 86A) (CFF: Art. 86B), as appropriate, that contain alcoholic beverages or their importation is prohibited. (LA: Art. 151) (LA: Art. 176) (LA: Art. 178) (LA: Art. 183A) (CFF: Art. 101)

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  • (Repealed).

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  • (Repealed).

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  • Have foreign merchandise forbidden traffic. (LA: Art. 151) (LA: Art. 176) (LA: Art. 178) (LA: Art. 183A) (CFF: Art. 101)

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  • As an official or public employee of the Federation, of the States, of the Federal District or Municipalities, authorize the admission of a vehicle, provide documents or license plates, grant registration or flagging, when the importation of the vehicle itself has been done without the prior permission of the competent federal authority (LA: Art. 151) (LA: Art. 176) (LA: Art. 178) (LA: Art. 183A) or in any way help or encourage the introduction or extraction of foreign trade merchandise into the country in any of the cases provided for in article 102, sections I to III of this Code (CFF: Art. 102) and whoever omits or prevents the recognition of the merchandise. The foregoing shall apply to customs dictation (LA: Art. 175) provided in the Customs Law (Ley Aduanera). (CFF: Art. 104) (CFF: Art. 107)

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  • Import duty-free vehicles intended to remain permanently in the border region or the fringe of the country (LA: Art. 62) or temporarily intern said vehicles to the rest of the country, without having their residence in said fringe or region or without complying with the requirements established in the Decrees authorizing the aforementioned imports (RGCE 2022: Regla 3.3.15) (RGCE 2022: Regla 3.4.3) (RGCE 2022: Regla 3.4.5) (RGCE 2022: Regla 3.4.8) or temporarily import vehicles without having any of the migratory qualities indicated in subparagraph a) of section IV of the Article 106 of the Customs Law (Ley Aduanera) (LA: Art. 106) (LA: Art. 182) (LA: Art. 183) (LA: Art. 183A) or facilitate its use to unauthorized third parties. (LA: Art. 182) (LA: Art. 183) (LA: Art. 183A)

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  • Alienate, trade, acquire, or have in their possession for any title without legal authorization vehicles imported into franchises, imported to the border fringe without being a resident or being established in them (LA: Art. 182) (LA: Art. 183) (LA: Art. 183A), or imported or temporarily interned. (LA: Art. 182) (LA: Art. 183) (LA: Art. 183A)

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  • Omit to carry out the return abroad of temporarily imported vehicles or return to the fringe or the border region in temporary internment of vehicles (LA: Art. 182) (LA: Art. 183); transform the merchandise that they had to keep in the same state for purposes other than those authorized in the maquila or export programs that had been granted; or allocate the merchandise subject to the maquila or export programs for a purpose other than the regime under which their importation was carried out. (LA: Art. 182) (LA: Art. 183)

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  • Remove from customs, general warehouse of deposit (RGCE 2022: Regla 5.3.1) or fiscal or controlled premises, containers or recipient containing alcoholic beverages that do not have labels or, where appropriate, the seals required by the legal provisions. (CFF: Art. 86A) (CFF: Art. 86B)

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  • Being the exporter or producer of merchandise falsely certify its origin, in order to be imported under preferential tariff treatment to the territory of a country with which Mexico has signed an international treaty or agreement, provided that the respective treaty or agreement provides for application of sanctions and reciprocity. The offense established by this section shall not be considered to be committed, when the exporter or producer notifies the customs authority and the people to whom the certification has been given in writing, that a certificate of false origin was presented, in accordance with provided in the treaties and agreements to which Mexico is a part of. (RGCE 2022: Regla 1.3.3)

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    The Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) will formulate the corresponding charges, provided that the competent authority of the country to which the merchandise have been imported, provide the necessary elements to prove that the offense provided for in this section has been committed.

     

  • Enter merchandise to another country from the national territory omitting the total or partial payment of foreign trade taxes that correspond in that country.

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  • Indicate in the customs declaration (pedimento), name, denomination or company name or the code of the Federal Taxpayers Registry of any person who has not requested the foreign trade operation or when these data are false; when the fiscal address (CFF: Art. 10) indicated does not correspond to the importer, except in cases where its rectification is appropriate; indicate an address abroad where the supplier cannot be located or when the information transmitted regarding the value and other data related to the marketing of merchandise derive from a false invoice. (LA: Art. 54) (LA: Art. 151) (LA: Art. 176) (LA: Art. 165) (LA: Art. 183A) (LA: Art. 198) (CFF: Art. 104)

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    The customs agent or representative shall not be liable, if the inaccuracy or falsity of the data and documents comes from or is provided by a taxpayer and provided that the representative or customs agent had not been able to know said inaccuracy or falsity when making the prior recognition of the merchandise. (LA: Art. 42)

     

  • Present to the customs authorities false or altered documentation. (LA: Art. 151) (LA: Art. 176) (LA: Art. 183A) (LA: Art. 198) (CFF: Art. 104) (CFF: Art. 107)

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    The customs agent or representative shall not be liable if the inaccuracy or falsity of the data and the information in the documents come or are provided by a taxpayer, provided that the representative or customs agent had strictly complied with all the obligations imposed by the rules in customs and foreign trade matters.

     

  • For the purpose of obtaining an undue benefit or to the detriment of the federal tax authorities, transmit information to the electronic system provided for in article 36 of the Customs Law (Ley Aduanera) other than the declaration in the customs declaration (pedimento) or invoice, or intend to prove the legal stay of foreign trade merchandise with documents containing information other than that transmitted to the system or allow merchandise covered with documents containing information other than that transmitted to the system to be dispatched. (LA: Art. 20) (LA: Art. 119) (LA: Art. 184)

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  • Violate the security means (RLA: Art. 248) (RGCE 2022: Regla 1.7.4) (RGCE 2022: Regla 1.7.2) used by people authorized to store or transport foreign trade merchandise or tolerate their violation. (LA: Art. 186) (LA: Art. 187) (CFF: Art. 104)

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  • Allow a third party, whatever their character, to act under their customs agent patent (LA: Art. 159) (LA: Art. 165); intervene in any customs clearance without authorization from who can legitimately grant it (LA: Art. 164) or transfer or endorse documents to their consignment without written authorization from their principal (LA: Art. 162) (LA: Art. 164) (LA: Art. 186), except in the case of correspondents between customs agents. (CFF: Art. 104)

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  • Falsify the content of any identification badge used in the fiscal precincts. (LA: Art. 190) (LA: Art. 191) (CFF: Art. 104)

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    The person who does not declare at customs upon entering or leaving the country, carrying cash amounts, in national or foreign checks, payment orders or any other document receivable, or a combination thereof, exceeding equivalent in the currency or currencies in question to thirty thousand USD will be sanctioned with imprisonment from three months to six years. In the event that a sentence is handed down by a competent authority with respect to the commission of the offense referred to in this paragraph, the surplus of the aforementioned amount will become the property of the federal tax authorities, unless the person in question proves the origin lawful of said resources. (RGCE 2022: Regla 1.3.3) (RGCE 2022: Regla 1.3.7) (LA: Art. 9) (LA: Art. 184) (LA: Art. 185) (RGCE 2022: Regla 3.7.17)