Enter your search here

ARTICLES

LEGAL RESOURSES

Exchange rate:

$

    • ARTICLE 87: OBLIGATIONS OF CREDIT INSTITUTIONS OR BROKERAGE FIRMS AUTHORIZED TO OPERATE CUSTOMS ACCOUNTS

     

    Credit institutions or brokerage firms authorized to operate customs accounts (RGCE 2022: Regla 1.6.25) will have the following obligations: (RLA: Art. 135) (RGCE 2022: Regla 1.6.27)

  • Submit a biannual statement stating the name and Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the users of the customs accounts, as well as the amounts transferred to the account of the importer and the Treasury of the Federation (Tesorería de la Federación) (LA: Art. 184) (LA: Art. 185). The statement referred to in this section must be submitted during the months of July of the calendar year in question and January of the following year, for the previous biannual, in the media indicated by the Ministry through rules.

    •  

  • Transfer the amount of the deposited securities, plus their returns to the account of the Treasury of the Federation (Tesorería de la Federación), the day after the one in which the importer had given the notice that it will not return the merchandise abroad (RGCE 2022: Regla 1.6.27) or within five business days following the expiration of the terms referred to in articles 85 and 86 of this Law (LA: Art. 85) (LA: Art. 86), where appropriate. (LA: Art. 186) (LA: Art. 187)

    •  

  • Transfer the amount of the deposited securities and their returns to the account of the Treasury of the Federation (Tesorería de la Federación), when requested by the competent authority, up to the amount of the tax credit determined, in the cases referred to in article 86-A of this law. (LA: Art. 86A) (LA: Art. 186) (LA: Art. 187)

    •  

    In the event of non-compliance with the obligations set forth in sections II or III of this article, the authorized credit institution or brokerage firms must cover for compensation, an amount equivalent to the amount resulting from updating the amount of the deposited securities plus the income generated, under the terms of article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 17A), adding an amount equivalent to the surcharges that would be paid under the terms of article 21 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 21), from the date on which the transfer had to be made and until it is made. The foregoing, notwithstanding the applicable sanctions.