Mexican Customs Law
I GENERAL PROVISIONS
I SCOPE AND GENERAL PRINCIPLES
- Art. 1 - ARTICLE 1: OBJECT AND SUBJECTS OF THIS LAW
- Art. 2 - ARTICLE 2: DEFINITIONS
- Art. 3 - ARTICLE 3: ASSISTANCE OF THE FEDERAL AND LOCAL AUTHORITIES TO THE CUSTOMS AUTHORITY
- Art. 4 - ARTICLE 4: OBLIGATIONS OF THE ADMINISTRATORS OF SEAPORTS, AIRPORTS AND OF SERVICE PROVIDERS IN RAILROAD TERMINALS
- Art. 5 - ARTICLE 5: UPDATING OF FINES AND AMOUNTS IN NATIONAL CURRENCY
- Art. 6 - ARTICLE 6: CUSTOMS ELECTRONIC SYSTEM
- Art. 7 - ARTICLE 7: DATA TO BE TRANSMITTED TO THE TAX ADMINISTRATION SERVICE BY INTERNATIONAL PASSENGER TRANSPORTATION COMPANIES
- Art. 8 - ARTICLE 8: SHIPS THAT DO NOT SUBJECT TO THE PROVISIONS OF THE CUSTOMS LAW
- Art. 9 - ARTICLE 9: OBLIGATION TO DECLARE THE INTRODUCTION OR EXIT OF MORE THAN TEN THOUSAND DOLLARS
II ELECTRONIC NOTIFICATIONS
- Art. 9A - ARTICLE 9-A: NOTIFICATIONS THROUGH THE CUSTOMS ELECTRONIC SYSTEM
- Art. 9B - ARTICLE 9-B: NOTIFICATIONS BY BULLETIN BOARDS
- Art. 9C - ARTICLE 9C: REQUIREMENTS FOR APPOINTING PERSONS AUTHORIZED TO RECEIVE AVAILABILITY NOTICES AND NOTIFICATIONS
- Art. 9D - ARTICLE 9D: COMPUTATION OF TERMS
- Art. 9E - ARTICLE 9E: CONCEPT OF BUSINESS DAYS
II CUSTOMS CONTROL AT CLEARANCE OF MERCHANDISE
I MERCHANDISE ENTRY, EXIT AND CONTROL
- Art. 10 - ARTICLE 10: ENTRY OR EXIT OF MERCHANDISE THROUGH AN AUTHORIZED POINT
- Art. 11 - ARTICLE 11: MEANS FOR INTRODUCING OR WITHDRAWING MERCHANDISE
- Art. 12 - ARTICLE 12: OBLIGATIONS IN TRANSPORTATION ACCIDENTS
- Art. 13 - ARTICLE 13: PERSONS RESPONSIBLE FOR THE TRANSFER OF FOREIGN MERCHANDISE
- Art. 14 - ARTICLE 14: CUSTOMS-ENABLED PRECINCTS UNDER CONCESSION
- Art. 14A - ARTICLE 14A: AUTHORIZED CONTROLLED PREMISESIndividuals who have the use or enjoyment of an adjoining property with a fiscal precinct or inspection, even though a confined route or a property located within or adjacent to a port precinct, including its d
- Art. 14B - ARTICLE 14B: OBLIGATIONS OF THE CONCESSION OR AUTHORIZED CONTROLLED PREMISES
- Art. 14C - ARTICLE 14C: AUTHORIZATION TO INDIVIDUAL TO PROVIDE THE SERVICES OF LOADING, UNLOADING AND MANEUVERS OF MERCHANDISE IN THE FISCAL PRECINCT
- Art. 14D - ARTICLE 14D: STRATEGIC CONTROLLED PREMISES
- Art. 15 - ARITCLE 15: OTHER OBLIGATIONS OF THE CONCESSION OR AUTHORIZED CONTROLLED PREMISES
- Art. 16 - ARTICLE 16: REQUIREMENTS TO PROVIDE THE SERVICES RELATED TO THE CUSTOMS CLEARANCE
- Art. 16A - ARTICLE 16A: REQUIREMENTS FOR PROVIDING THE DATA PREVALIDATION SERVICE CONTAINED IN THE CUSTOMS DECLARATION (PEDIMENTOS)
- Art. 16B - ARTICULE 16B: REQUIREMENTS FOR PROVIDING THE ELECTRONIC DATA PROCESSING AND CONTROL SERVICES OF TRAILERS, SEMI-REMOTE AND CONTAINER VESSELS TEMPORARILY IMPORTED
- Art. 16C - ARTICLE 16C: REQUIREMENTS FOR PROVIDING SERVICES FOR MEASUREMENT OF WEIGHT, VOLUME OR ANY OTHER INFLUENCE ON THE PAYMENT OF CONTRIBUTIONS
- Art. 16D - ARTICLE 16D: ARTICLE 16D: REQUIREMENTS TO MANUFACTURE OR IMPORT OFFICIAL OR ELECTRONIC PADLOCKS
- Art. 17 - ARTICLE 17: OBLIGATION TO CARRY GAFETE
- Art. 18 - ARTICLE 18: HOURS AND BUSINESS DAYS
- Art. 19 - ARTICLE 19: OFFICE IN PLACE DIFFERENT FROM AUTHORIZED
- Art. 20 - ARTICLE 20: OBLIGATIONS OF CONDUCTORS AND OWNERS OF TRANSPORTATION MEANS
- Art. 21 - ARTICLE 21: OBLIGATIONS OF THE MEXICAN POSTAL SERVICE
- Art. 22 - ARTICLE 22: OBLIGATIONS OF SENDERS BY POSTAL
II DEPOSIT BEFORE A CUSTOMS-HOUSE
- Art. 23 - ARTICLE 23: GOODS IN DEPOSIT BEFORE CUSTOMS
- Art. 24 - ARTICLE 24: DEPOSIT OF MERCHANDISE OF INTERNATIONAL PASSENGERS IN TRANSIT
- Art. 25 - ARTICLE 25: REQUIREMENTS TO PERFORM A PRELIMINARY EXAMINATION OF GOODS
- Art. 26 - ARTICLE 26: OTHER OBLIGATIONS OF THE CONCESSION OR AUHORIZED CONTROLLED PREMISES
- Art. 27 - ARTICLE 27: DESTRUCTION BY ACCIDENT OF MERCHANDISE IN DEPOSIT BEFORE THE CUSTOMS
- Art. 28 - ARTICLE 28: EXTRAVITION, DESTRUCTION OR UNUSUAL USE OF MERCHANDISE IN THE PRECINCT AND RESPONSIBILITIES
- Art. 29 - ARTICLE 29: CAUSES AND DEADLINES OF ABANDONMENT MERCHANDISE
- Art. 30 - ARTICLE 30: COMPUTATION OF DEADLINES FOR ABANDONMENT MERCHANDISE
- Art. 31 - ARTICLE 31: ABANDONMENT OF SPECIAL EQUIPMENT FOR MANEUVERS
- Art. 32 - ARTICLE 32: PROCEDURE TO PASS THE FEDERAL TAX AUTHORITIES MERCHANDISE THAT CAUSES ABANDONMENT
- Art. 33 - ARTICLE 33: CAUSES THAT INTERRUPTS THE ABANDONMENT DEADLINES
- Art. 34 - ARTICLE 34: ANIMALS AND PERISHABLE MERCHANDISE
III MERCHANDISE CLEARANCE
- Art. 35 - ARTICLE 35: DEFINITION OF CUSTOMS CLEARANCE
- Art. 36 - ARTICLE 36: PRESENTATION OF CUSTOMS DECLARATIONS (PEDIMENTOS) AND ITS ANNEXES
- Art. 36A - ARTICLE 36A: INFORMATION THAT MUST BE TRANSMITTED IN ELECTRONIC OR DIGITAL DOCUMENT
- Art. 37 - ARTICLE 37: CONSOLIDATED CUSTOMS DECLARATION (PEDIMENTO)
- Art. 37A - ARTICLE 37A: CLEARANCE OF A CONSOLIDATED CUSTOMS DECLARATION (PEDIMENTO)
- Art. 38 - ARTICLE 38: REPEALED
- Art. 39 - ARTICLE 39: OBLIGATIONS OF THOSE WHO RESENT MERCHANDSIE
- Art. 40 - ARTICLE 40: WHO CAN PROMOTE THE PROCESSES RELATED TO THE CLEARANCE OF MERCHANDISE
- Art. 41 - ARTICLE 41: CASES IN WHICH THE CUSTOMS AGENT IS THE LEGAL REPRESENTATIVE
- Art. 42 - ARTICLE 42: LEGAL BASIS OF THE PRELIMINARY EXAMINATION OF MERCHANDISE
- Art. 43 - ARTICLE 43: CUSTOMS RECOGNITION OF MERCHANDISE
- Art. 44 - ARTICLE 44: REPEALED
- Art. 45 - ARTICLE 45: SAMPLINGWhen in customs recognition --3-Art. 2-- sampling is required --508-Art. 52-- of sterile, radioactive, dangerous merchandise --320-Regla 3.1.3-- --391-Anexo 23-- --320-Regla 3.1.5-- --378-Apendice 19-- or when special installations o
- Art. 46 - ARTICLE 46: WRITTEN OR ACT WHICH CONTAINS IRREGULARITIES
- Art. 47 - ARTICLE 47: PROCEDURE FOR FORMULATING THE QUERY ON TARIFF CLASSIFICATION
- Art. 48 - ARTICLE 48: PROCEDURE TO RESOLVE THE TARIFF QUERY
- Art. 49 - ARTICLE 49: REPEALED
- Art. 50 - ARTICLE 50: INTERNATIONAL PASSENGERS
III TAXES, DUTIES, COUNTERVAILING FEES AND OTHER NON-TARIFF REGULATIONS AND RESTRICTIONS TO FOREIGN TRADE
I TAXABLE ACTS, TAXPAYERS AND RESPONSIBLE PARTIES
- Art. 51 - ARTICLE 51: CAUSES OF FORIEGN TRADES TAXES
- Art. 52 - ARTICLE 52: OBLIGED TO PAY FOR FOREIGN TRADE TAXES AND COMPENSATORY FEES
- Art. 53 - ARTICLE 53: SOLIDARIAN RESPONSIBLE FOR THE PAYMENT OF CONTRIBUTIONS
- Art. 54 - ARTICLE 54: RESPONSIBILITIES OF THE CUSTOMS AGENT
- Art. 55 - ARTICLE: RESPONSIBILITIES IN SUBROGATION CASES
- Art. 56 - ARTICLE 56: CAUSE DATES
- Art. 57 - ARTICLE 57: MOMENT IN WHICH MERCHANDISE FROM THE SEA ARE PRESUMED EXPORTED
- Art. 58 - ARTICLE 58: DETERMINATION OF CONTRIBUTIONS ON RE-SHIPMENT OF MERCHANDISE
- Art. 59 - ARTICLE 59: OBLIGATIONS OF THE IMPORTERS
- Art. 59A - ARTICLE 59A: MOMENT IN WHICH THE INFORMATION RELATING TO THE VALUE AND MARKETING OF MERCHANDISE INTRODUCED OR EXTRACTED FROM NATIONAL TERRITORY MUST BE TRANSMITTED.
- Art. 59B - ARTICLE 59B: OBLIGATIONS OF THOSE WHO PROMOTE OFFICE WITHOUT THE INTERVENTION OF A CUSTOMS AGENT
II TAXATION OF GOODS AND EXEMPTIONS
II SECOND
III TAXABLE BASE
I FIRST
- Art. 64 - ARTICLE 64: TAXABLE BASE OF THE GENERAL IMPORT TAX
- Art. 65 - ARTICLE 65: INCREASABLE CHARGES TO TRANSACTION VALUE
- Art. 66 - ARTICLE 66: CONCEPTS NOT INCREASABLE TO THE TRANSACTION VALUE
- Art. 67 - ARTICLE 67: CIRCUMSTANCES TO BE CONCLUDED TO CONSIDER THE TRANSACTION VALUE AS A CUSTOMS VALUE
- Art. 68 - ARTICLE 68: BOND BETWEEN PEOPLE
- Art. 69 - ARTICLE 69: CASES IN WHICH IT IS CONSIDERED THAT THE BOND HAS NOT INFLUENCED IN THE PRICE
- Art. 70 - ARTICLE 70: REQUIREMENTS TO ACCEPT THE TRANSACTION VALUE BETWEEN THE PERSONS BOND
- Art. 71 - ARTICLE 71: OTHER PROCEDURES TO DETERMINE THE TAXABLE BASE
- Art. 72 - ARTICLE 72: TRANSACTION VALUE OF IDENTICAL MERCHANDISE
- Art. 73 - ARTICLE 73: TRANSACTION VALUE OF SIMILAR MERCHANDISE
- Art. 74 - ARTICLE 74: UNIT SALE PRICE VALUE
- Art. 75 - ARTICLE 75: CONCEPTS THAT ARE SUBTRACTED FROM THE UNIT SALES PRICE
- Art. 76 - ARTICLE 76: DEFINITION OF "APPROXIMATE MOMENT"
- Art. 77 - ARTICLE 77: REBUILT VALUE
- Art. 78 - ARTICLE 78: LAST RESOURCE CRITERIA TO DETERMINE THE VALUE OF MERCHANDISE
- Art. 78A - ARTICLE 78A: CASES IN WHICH THE CUSTOMS AUTHORITY CAN REJECT THE DECLARED VALUE
- Art. 78B - ARTICLE 78B: CONSULTATION TO DETERMINE THE CUSTOMS VALUE
- Art. 78C - ARTICLE 78C: FACTS AND REPORTS THAT SERVE TO MOTIVATE THE DETERMINATIVE RESOLUTIONS OF A NEW CUSTOMS VALUE
IV DETERMINATION AND PAYMENT
- Art. 80 - ARTICLE 80: DETERMINATION OF TAXES TO FOREIGN TRADE
- Art. 81 - ARTICLE 81: DETAILS OF THE MERCHANDISE THAT MUST BE STATED IN THE CUSTOMS DECLARATION (PEDIMENTO) WHEN DETERMINING THE CONTRIBUTIONS AND COMPENSATORY FEES
- Art. 82 - ARTICLE 82: DETERMINATION OF CONTRIBUTIONS BY POSTAL
- Art. 83 - ARTICLE 83: MOMENT OF PAYMENT OF CONTRIBUTIONS
- Art. 84 - ARTICLE 84: IMPORT OR EXPORT BY PIPES OR CABLES
- Art. 84A - ARTICLE 84A: CUSTOMS GUARANTEE ACCOUNT
- Art. 85 - ARTICLE 85: REPEALED
- Art. 86 - ARTICLE 86: CUSTOMS ACCOUNT FOR MERCHANDISE EXPORTED IN THE SAME STATE
- Art. 86A - ARTICLE 86A: OBLIGED TO MAKE DEPOSITS THROUGH CUSTOMS GUARANTEE ACCOUNT OR BY MEANS OF, MORTGAGE, SECURITIES OR PORTFOLIO OF CREDITS
- Art. 87 - ARTICLE 87: OBLIGATIONS OF CREDIT INSTITUTIONS OR BROKERAGE FIRMS AUTHORIZED TO OPERATE CUSTOMS ACCOUNTS
- Art. 88 - ARTICLE 88: DETERMINATION AND PAYMENT OF CONTRIBUTIONS OF INTERNATIONAL PASSENGERS
- Art. 89 - ARTICLE 89: RECTIFICATION OF DATA CONTAINED IN THE CUSTOMS DECLARATION (PEDIMENTO)
IV CUSTOM REGIMES
I COMMON PROVISIONS
- Art. 90 - ARTICLE 90: CUSTOMS REGIMES
- Art. 91 - ARTICLE 91: CUSTOMS REGIME ON THE CUSTOMS DECLARATION (PEDIMENTO)
- Art. 92 - ARTICLE 92: MOMENT IN WHICH THE RETURN OF MERCHANDISE IN DEPOSIT BEFORE CUSTOMS IS PROCESSED
- Art. 93 - ARTICLE 93: WITHDRAWAL OF A CUSTOMS REGIME
- Art. 94 - ARTICLE 94: ACCIDENTAL DESTRUCTION OF MERCHANDISE
II DEFINITIVE IMPORTS AND EXPORTS
I FIRST
- Art. 96 - ARTICLE 96: DEFINITIVE IMPORT REGIME
- Art. 97 - ARTICLE 97: RETURN OF DEFINITELY IMPORTED MERCHANDISE
- Art. 98 - ARTICLE 98: ORIGIN REVIEW PROCEDURE
- Art. 99 - ARTICLE 99: CALCULATION OF CONTRIBUTIONS UNDER THE ORIGIN REVIEW PROCEDURE
- Art. 100 - ARTICLE 100: REQUIREMENTS TO IMPORT UNDER THE ORIGIN REVIEW PROCEDURE
- Art. 100A - ARTICLE 100A: REQUIREMENTS TO ENROLL IN THE REGISTER OF CERTIFIED COMPANIES
- Art. 100B - ARTICLE 100B: FACILITIES THAT CERTIFIED COMPANIES HAVE
- Art. 100C - ARTICLE 100C: CANCELLATION ASSUMPTIONS OF REGISTRATION IN THE REGISTER OF CERTIFIED COMPANIES
- Art. 101 - ARTICLE 101: REGULARIZATION OF IMPORTS INTRODUCED WITHOUT FORMALITIES OF LAW
- Art. 101A - ARTICLE 101A: REPEALED
III TEMPORARY IMPORTS AND EXPORTS
I FIRST
- Art. 104 - ARTICLE 104: TEMPORARY IMPORT REGIME
- Art. 105 - ARTICLE 105: TRANSFER OR DISPOSAL OF TEMPORARILY IMPORTED MERCHANDISE
- Art. 106 - ARTICLE 106: TEMPORARY IMPORT TO RETURN IN THE SAME STATE
- Art. 107 - ARTICLE 107: TEMPORARY IMPORTS THAT DO NOT REQUIRE CUSTOMS DECLARATION (PEDIMENTO)
- Art. 108 - ARTICLE 108: TEMPORARY IMPORT OF MACHINERY AND IMMEX MERCHANDISE
- Art. 109 - ARTICLE 109: INFORMATIVE DECLARATIONS
- Art. 110 - ARTICLE 110: MAQUILADORAS AND COMPANIES WITH EXPORT PROGRAM THAT TEMPORARILY IMPORT MACHINERY AND EQUIPMENT
- Art. 111 - ARTICLE 111: RETURN ABROAD OF FINISHED PRODUCTS
- Art. 112 - ARTICLE 112: TRANSFER BETWEEN MACHINERY AND IMMEX
II SECOND
- Art. 113 - ARTICLE 113: TEMPORARY EXPORT REGIME
- Art. 114 - ARTICLE 114: CHANGE REGIME FROM TEMPORARY TO DEFINITIVE EXPORT
- Art. 115 - ARTICLE 115: TEMPORARY EXPORT TO RETURN IN ITS SAME STATE
- Art. 116 - ARTICLE 116: TEMPORARY EXPORT DEADLINES TO RETURN IN ITS SAME STATE
- Art. 117 - ARTICLE 117: TEMPORARY EXPORT TO RETURN TRANSFORMED, ELABORATED OR REPAIRED
- Art. 118 - ARTICLE 118: LOSSESE AND WASTE
IV FISCAL DEPOSIT
- Art. 119 - ARTICLE 119: FISCAL DEPOSIT REGIME
- Art. 119A - ARTICLE 119A: REQUIREMENTS TO BE FULFILLED BY GENERAL WAREHOUSES TO OBTAIN THE AUTHORIZATION AS A FISCAL DEPOSIT
- Art. 120 - ARTICLE 120: EXTRACTION OF MERCHANDISE IN THE FISCAL DEPOSIT
- Art. 121 - ARTICLE 121: MODALITIES OF THE FISCAL DEPOSIT REGIME
- Art. 122 - ARTICLE 122: DISPOSAL OF MERCHANDISE IN THE FISCAL DEPOSIT
- Art. 123 - ARTICLE 123: MERCHANDISE THAT CANNOT BE DESTINED TO THE FISCAL DEPOSIT
V TRANSIT OF MERCHANDISE
I FIRST
- Art. 125 - ARTICLE 125: INTERNAL TRANSIT
- Art. 126 - ARTICLE 126: INTERNAL TRANSIT OF GOODS OF THE FINAL CONSUMER
- Art. 127 - ARTICLE 127: REQUIREMENTS TO PROMOTE INTERNAL TRANSIT
- Art. 128 - ARTICLE 128: MAXIMUM TRANSFER DEADLINES IN INTERNAL TRANSIT
- Art. 129 - ARTICLE 129: RESPONSIBLE SOLIDARIES IN INTERNAL TRANSIT
II SECOND
- Art. 130 - ARTICLE 130: ASSUMPTIONS OF REALIZATION OF THE INTERNATIONAL TRANSIT
- Art. 131 - ARTICLE 131: PROCEDURE TO CARRY OUT THE INTERNATIONAL TRANSIT
- Art. 132 - ARTICLE 132: MAXIMUM TRANSFER DEADLINES IN INTERNATIONAL TRANSIT
- Art. 133 - ARTICLE 133: RESPONSIBLE IN INTERNATIONAL TRANSIT BY NATIONAL TERRITORY
- Art. 134 - ARTICLE 134: REPEALED
VI MANUFACTURING, TRANSFORMATION OR REPAIR IN A CUSTOMS-ENABLED PRECINCT
VII STRATEGIC CUSTOMS-ENABLED PRECINCT
- Art. 135A - ARTICLE 135A: STRATEGIC CONTROLLED PREMISES REGIME
- Art. 135B - ARTICLE 135B: CONCEPT OF THE STRATEGIC CONTROLLED PREMISES REGIME
- Art. 135C - ARTICLE 135C: DEADLINES IN WHICH MERCHANDISE MAY REMAIN IN THE STRATEGIC CONTROLLED PREMISES
- Art. 135D - ARTICLE 135D: EXTRACTION OF MERCHANDISE INTENDED FOR THE STRATEGIC CONTROLLED PREMISES REGIME
V BORDER STRIP AND ZONE
- Art. 136 - ARTICLE 136: CONCEPTS OF THE BORDER REGION AND THE FRINGE
- Art. 137 - ARTICLE 137: TREATMENT OF MERCHANDISE IN THE FRINGE OR THE BORDER REGION
- Art. 137 bis 1 - ARTICLE 137 BIS 1: AUTHORIZED PEOPLE TO DEFINITELY IMPORT USED AUTOMOTIVE VEHICLES
- Art. 137 bis 2 - ARTICLE 137 BIS 2: CONCEPTS APPLICABLE TO THE DEFINITIVE IMPORT OF USED VEHICLES
- Art. 137 bis 3 - ARTICLE 137 BIS 3: TAX TO PAY FOR THE DEFINITIVE IMPORT OF USED VEHICLES
- Art. 137 bis 4 - ARTICLE 137 BIS 4: USED VEHICLES THAT MAY BE IMPORT IN DEFINITIVE
- Art. 137 bis 5 - ARTICLE 137 BIS 5: REQUIREMENTS FOR LEGAL INDIVIDUALS WHO PRETEND THE IMPORT OF USED VEHICLES
- Art. 137 bis 6 - ARTICLE 137 BIS 6: LIMITERS APPLICABLE TO LEGAL INDIVIDUALS THAT IMPORT USED VEHICLES
- Art. 137 bis 7 - ARTICLE 137 BIS 7: ADMISSION TO THE REST OF THE NATIONAL TERRITORY OF USED VEHICLES
- Art. 137 bis 8 - ARTICLE 137 BIS 8: PROVISION APPLICABLE FROM 2009 TO USED CARS IMPORTED TO THE FRINGES AND BORDER REGION
- Art. 137 bis 9 - ARTICLE 137 BIS 9: PROVISIONS APPLICABLE TO THE IMPORTS OF USED VEHICLES
- Art. 138 - ARTICLE 138: RESHIPMENT OF MERCHANDISE TO THE REST OF THE COUNTRY
- Art. 139 - ARTICLE 139: REQUIREMENTS FOR THE RESHIPMENT OF MERCHANDISE.To carry out the reshipment of merchandise, taxpayers must comply, in addition to the requirements indicated in article 36-A of this Law --201-Art. 36A--, with the following: --233-Art. 176--
- Art. 140 - ARTICLE 140: REVIEW POINTS
- Art. 141 - ARTICLE 141: PROVISIONING OF VESSELS IN THE BORDER REGION
- Art. 142 - ARTICLE 142: REQUIREMENTS TO ENTER THE REST OF THE COUNTRY HOUSEHOLD GOODS
VI ATTRIBUTIONS OF THE FEDERAL EXECUTIVE BRANCH AND OF THE TAX AUTHORITIES
- Art. 143 - ARTICLE 143: ATTRIBUTIONS OF FEDERAL EXECUTIVE POWER (PODER EJECUTIVO FEDERAL)
- Art. 144 - ARTICLE 144: FACULTIES OF THE SECRETARY OF FINANCE AND PUBLIC CREDIT (SECRETARÍA DE HACIENDA Y CRÉDITO PÚBLICO)
- Art. 144A - ARTICLE 144A: CAUSES FOR THE REVOCATION OF CONCESSIONS OR CANCELLATION OF AUTHORIZATIONS
- Art. 144B - ARTICLE 144B: REGISTRATION CANCELLATION ASSUMPTIONS IN THE REGISTER OF TRANSPORT COMPANIES
- Art. 144C - ARTICLE 144C: HOW AUDITS ARE PERFORMED IN FOREIGN TRADE
- Art. 145 - ARTICLE 145: DESTINATION OF FOREIGN TRADE MERCHANDISE THAT PASS TO THE PROPERTY OF FEDERAL TAX AUTHORITIES
- Art. 146 - ARTICLE 146: DOCUMENTS THAT PROTECT THE HOLDING, TRANSPORTATION OR HANDLING OF FOREIGN MERCHANDISE
- Art. 147 - ARTICLE 147: DOCUMENTS THAT PROTECT THE TRANSPORTATION OF NATIONAL GOODS WITHIN THE FRINGE AND BORDER REGION
- Art. 148 - ARTICLE 148: RETAINING MERCHANDISE FOR A RESOLUTION OF SUSPENSION OF FREE CIRCULATION
- Art. 149 - ARTICLE 149: INFORMATION IT SHOULD CONTAIN IN THE A RESOLUTION OF SUSPENSION OF FREE CIRCULATION
- Art. 150 - ARTICLE 150: CUSTOMS ADMINISTRATIVE PROCEDURE (PAMA)
- Art. 151 - ARTICLE 151: CAUSES OF PRECAUTIONARY EMBARGO
- Art. 152 - ARTICLE 152: ADMINISTRATIVE PROCEDURE FOR OMITTED CONTRIBUTIONS (PACO)
- Art. 153 - ARTICLE 153: PRESENTATION OF TESTS AND ALLEGATES
- Art. 153A - ARTICLE 153A: CUSTOMS AUTHORITY MAY ARAISE PARTIAL AND FINAL ACT
- Art. 154 - ARTICLE 154: SUBSTITUTION OF THE PRECAUTIONARY EMBARGO
- Art. 155 - ARTICLE 155: HOME VISIT IN FOREIGN TRADE
- Art. 156 - ARTICLE 156: DESTINATION OF PROHIBITED IMPORT MERCHANDISE OR OBJECT OF ILLICITES
- Art. 157 - ARTICLE 157: PERCEDERAL MERCHANDISE, OF EASY DECOMPOSITION OR LIVE ANIMALS SUBJECT TO PRECAUTIONARY EMBARGO
- Art. 158 - ARTICLE 158: CASES OF RETENTION OF MERCHANDISE BY CUSTOMS AUTHORITY
VII CUSTOMS BROKERS, CUSTOMS REPRESENTATIVES AND CUSTOMS AUDITORS
I FIRST
- Art. 159 - ARTICLE 159: CONCEPT OF CUSTOMS AGENT AND REQUIREMENTS TO OBTAIN THE PATENT
- Art. 160 - ARTICLE 160: REQUIREMENTS TO OPERATE AS A CUSTOMS AGENT
- Art. 161 - ARTICLE 161: CUSTOMS IN WHICH A CUSTOMS AGENT CAN OPERATE
- Art. 162 - ARTICLE 162: OBLIGATIONS OF THE CUSTOMS AGENT
- Art. 163 - ARTICLE 163: RIGHTS OF THE CUSTOMS AGENT
- Art. 163A - ARTICLE 163A: REPEALED
- Art. 164 - ARTICLE 164: CAUSES FOR SUSPENSION OF FUNCTIONS OF THE CUSTOMS AGENT
- Art. 165 - ARTICLE 165: CUSTOMS AGENT PATENT CANCELLATION CAUSES
- Art. 166 - ARTICLE 166: CUSTOMS AGENT PATENT EXTINCTION CAUSES
- Art. 167 - ARTICLE 167: PROCEDURE TO SUSPEND, CANCEL OR EXTINGUISH THE CUSTOMS AGENT PATENT
- Art. 167A - ARTICLE 167A: TESTS TO BE ADMITTED IN THE PATENT SUSPENSION, CANCELLATION OR EXTINCTION PROCEDURE AND DISABILITY OF THE CUSTOMS AGENT
- Art. 167B - ARTICLE 167B: DEADLINE TO PERFORM THE DISCHARGE OF THE TESTS
- Art. 167C - ARTICLE 167C: DEADLINE FOR CUSTOMS AUTHORITY TO ISSUE A RESOLUTION OF SUSPENSION, CANCELLATION OR EXTINCTION
- Art. 167D - ARTICLE 167D: REQUIREMENTS TO OBTAIN THE CUSTOMS AGENCY AUTHORIZATION
- Art. 167E - ARTICLE 167E: APPLICATION TO OBTAIN THE AUTHORIZATION OF CUSTOMS AGENCY
- Art. 167F - ARTICLE 167F: REQUIREMENTS FOR THE CUSTOMS AGENCY TO OPERATE
- Art. 167G - ARTICLE 167G: CUSTOMS AGENCY DISABILITY CAUSES
- Art. 167H - ARTICLE 167H: OBLIGATIONS OF THE CUSTOMS AGENCY
- Art. 167I - ARTICLE 167I: WHAT IS PERMITTED TO THE CUSTOMS AGENCY
- Art. 167J - ARTICLE 167J: CUSTOMS AGENCY CANCELLATION CAUSES
- Art. 167K - ARTICLE 167K: OPERATIONS TO BE CONCLUDED BY THE CUSTOMS AGENCY IN CASE OF DEATH, VOLUNTARY WITHDRAWAL, OR INCAPACITY OF THE CUSTOMS AGENT
- Art. 167L - ARTICLE 167L: PROHIBITIONS FOR PARTNERS OR FOR CUSTOMS AGENTS INTEGRATING A CUSTOMS AGENCY
- Art. 167M - ARTICLE 167M: CASES IN WHICH THE CUSTOMS AGENT IS DISINCORPORATED FROM THE CUSTOMS AGENCY
- Art. 167N - ARTICLE 167N: OPERATIONS OF A CUSTOMS AGENT UNINCORPORATED FROM THE CUSTOMS AGENCY
II SECOND
III THIRD
VIII VIOLATIONS AND PENALTIES
- Art. 176 - ARTICLE 176: INFRACTIONS RELATED TO IMPORT OR EXPORT
- Art. 177 - ARTICLE 177: ASSUMPTIONS IN WHICH THE INFRACTIONS THAT ARE PRESUMED COMMITTED IN ART. 176
- Art. 178 - ARTICLE 178: FINES APPLICABLE TO THE INFRACTIONS OF ARTICLE 176
- Art. 179 - ARTICLE 179: SUBJECTS TO WHOM THE SANCTIONS ESTABLISHED IN ARTICLE 178 WILL BE APPLIED
- Art. 180 - ARTICLE 180: INFRINGEMENT RELATED TO IMPROPER CIRCULATION WITHIN THE FISCAL PRECINCT
- Art. 180A - ARTICLE 180A: INFRINGEMENT RELATED TO THE IMPROPER USE OF FUNCTIONS WITHIN THE FISCAL PRECINCT
- Art. 181 - ARTICLE 181: FINE APPLICABLE TO INFRINGEMENTS OF ARTICLES 180 AND 180-A
- Art. 182 - ARTICLE 182: INFRINGEMENTS RELATED TO THE DESTINATION OF MERCHANDISE
- Art. 183 - ARTICLE 183: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 182
- Art. 183A - ARTICLE 183A: CASES IN WHICH MERCHANDISE BECOME THE PROPERTY OF THE FEDERAL TAX AUTHORITIES
- Art. 184 - ARTICLE 184: INFRINGEMENTS RELATED TO THE OBLIGATION TO TRANSMIT AND PRESENT, INFORMATION, DOCUMENTATION AND DECLARATIONS
- Art. 184A - ARTICLE 184A: INFRINGEMENTS RELATED TO THE OBLIGATION TO TRANSMIT THE INFORMATION CONCERNING THE VALUE OF THE MERCHANDISE AND ITS MARKETING, AS WELL AS THAT OF THEIR TRANSPORTATION
- Art. 184B - ARTICLE 184B: FINES APPLICABLE TO THE INFRACTIONS OF ARTICLE 184A
- Art. 184C - ARTICLE 184C: SUSPENSION TO OPERATE IN THE CUSTOMS ELECTRONIC SYSTEM
- Art. 185 - ARTICLE 185: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 184
- Art. 185A - ARTICLE 185A: INFRINGEMENT RELATED TO THE OBLIGATION TO CARRY OUT INVENTORY CONTROL SYSTEMS
- Art. 185B - ARTICLE 185B: FINE APPLICABLE TO INFRINGEMENT OF ARTICLE 185-A
- Art. 186 - ARTICLE 186: INFRACTIONS RELATED TO THE CONTROL, SECURITY AND HANDLING OF MERCHANDISE
- Art. 187 - ARTICLE 187: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 186
- Art. 188 - ARTICLE 188: INFRINGEMENTS RELATED TO THE CONFIDENTIAL IDENTITY CODE
- Art. 189 - ARTICLE 189: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 188
- Art. 190 - ARTICLE 190: INFRINGEMENTS RELATED TO THE IMPROPER USE OF BADGES
- Art. 191 - ARTICLE 191: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 190
- Art. 192 - ARTICLE 192: INFRINGEMENT RELATED TO THE SECURITY OR INTEGRITY OF CUSTOMS FACILITIES
- Art. 193 - ARTICLE 193: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 192
- Art. 194 - ARTICLE 194: FINE APPLICABLE TO WHO OMITTES PAYMENT OF CONTRIBUTIONS AND EXPLOITATION AS INDICATED
- Art. 195 - ARTICLE 195: FINES TO CHARGE THE CUSTOMS AGENT
- Art. 196 - ARTICLE 196: CASES IN WHICH A SINGLE INFRINGEMENT IS CONSIDERED COMMITTED
- Art. 197 - ARTICLE 197: INDIVIDUALIZATION OF SANCTIONS
- Art. 198 - ARTICLE 198: ASSUMPTIONS TO BE CONSIDERED WHEN AGGRAVATING FACTORS WHEN IMPOSING FINES
- Art. 199 - ARTICLE 199: DECREASE OF FINES
- Art. 200 - ARTICLE 200: APPLICABLE FINE WHEN THE CUSTOMS VALUE CANNOT BE DETERMINED
- Art. 201 - ARTICLE 201: REPEALED
- Art. 202 - ARTICLE 202: CONSTITUTION OF FUNDS FOR MAINTENANCE, REPAIR OR EXTENSION OF CUSTOMS
IX ADMINISTRATIVE RESOURCES
X TRANSITIONAL ARTICLES
- Trans. 1 - ARTICLE 1 TRANSITORIES FROM DECEMBER 15, 1995
- Trans. 2 - ARTICLE 2 TRANSITORIES FROM DECEMBER 30, 1996
- Trans. 3 - ARTICLE 3 TRANSITORIES FROM DECEMBER 31, 1998
- Trans. 4 - ARTICLE 4 TRANSITORIES FROM JANUARY 4, 1999
- Trans. 5 - ARTICLE 5 TRANSITORIES FROM DECEMBER 31, 2000
- Trans. 6 - ARTICLE 6 TRANSITORIES FROM JANUARY 1st, 2002
- Trans. 7 - ARTICLE 7 TRANSITORIES FROM JUNE 25, 2002
- Trans. 8 - ARTICLE 8 TRANSITORIES FROM DECEMBER 30, 2002
- Trans. 9 - ARTICLE 9 TRANSITORY FROM JANUARY 23, 2006
- Trans. 10 - ARTICLE 10 TRANSITORY FROM FEBRUARY 2, 2006
- Trans. 11 - ARTICLE 11 TRANSITORIES FROM JANUARY 27, 2012
- Trans. 12 - ARTICLE 12 TRANSITORIES FROM APRIL 9, 2012
- Trans. 13 - ARTICLE 13 TRANSITORIES OF DECEMBER 9, 2013
- Trans. 14 - ARTICLE 14 TRANSITORIES FROM JUNE 1st, 2018
- Trans. 15 - ARTICLE 15 TRANSITORIES FROM JUNE 25, 2018
