REGULATIONS OF THE MEXICAN CUSTOMS LAW
I GENERAL PROVISIONS
I GENERAL DISPOSITIONS
II ELECTRONIC TRANSMISSION OF INFORMATION
III PROVISION OF ELECTRONIC DATA PROCESSING SERVICES
II CUSTOM CONTROL AT CLEARANCE
I ENTRY, EXIT AND CONTROL OF MERCHANDISE AND MEANS OF TRANSPORTATION
I ENTRY AND EXIT OF MERCHANDISE
- Art. 8 - ARTICLE 8: OBLIGATION TO DECLARE THE ENTRY OR EXIT OF NATIONAL TERRITORY OF QUANTITIES OVER 10,000 USD
- Art. 9 - ARTICLE 9: AUTHORIZED PLACES FOR THE ENTRY AND EXIT OF MERCHANDISE AND FOR MANEUVERS
- Art. 10 - ARTICLE 10: BUSINESS DAYS AND HOURS FOR THE ENTRY OR EXIT OF NATIONAL TERRITORY OF MERCHANDISE IN AERIAL TRAFFIC AND MARITIME
- Art. 11 - ARTICLE 11: REQUIREMENTS FOR LEGAL ENTITIES TO CARRY OUT THE ENTRY OR EXIT OF MERCHANDISE IN A DIFFERENT PLACE OTHER THAN THE AUTHORIZED
- Art. 12 - ARTICLE 12: CASES IN WHICH THE MERCHANDISE INTENDED TO ENTER THROUGH A CUSTOMS WILL BE ABLE TO DO IT IN ANOTHER
- Art. 13 - ARTICLE 13: REQUIREMENTS TO BE FULFILLED TO PROVIDE PREVALIDATION SERVICE
- Art. 14 - ARTICLE 14: CASE IN WHICH THE CLEARANCE IS ALLOWED BY A PLACE DIFFERENT FROM THE AUTHORIZED
- Art. 15 - ARTICLE 15: PROCEDURE FOR THE CARRIER COMPANY TO DESIGNATE BEFORE THE SERVICE TAX ADMINISTRATION ITS REPRESENTATIVE IN NATIONAL TERRITORY
II MARITIME TRAFFIC
- Art. 16 - ARTICLE 16: TYPES OF MARITIME TRAFFIC
- Art. 17 - ARTICLE 17: OBLIGATIONS OF THE SHIPPING AGENT
- Art. 18 - ARTICLE 18: DOCUMENTS TO BE SUBMITTED BY THE CAPTAIN OF THE VESSEL
- Art. 19 - ARTICLE 19: HOW AND WHEN THE CARGO STATEMENT IS TRANSMITTED
- Art. 20 - ARTICLE 20: VESSELS ARRIVING IN BALLAST
- Art. 21 - ARTICLE 21: VESSELS THAT REMAIN IN THE PORT
- Art. 22 - ARTICLE 22: VESSELS THAT REMAIN IN TERRITORIAL SEA
- Art. 23 - ARTICLE 23: VESSELS THAT LEAVE IN BALLAST
- Art. 24 - ARTICLE 24: PROVISIONS APPLICABLE TO MIXED TRAFFIC
- Art. 25 - ARTICLE 25: DOCUMENTS IN MIXED TRAFFIC
- Art. 26 - ARTICLE 26: REQUEST FOR CHANGE OF DESTINATION OF CABOTAGE MERCHANDISE IN MIXED MARITIME TRAFFIC
- Art. 27 - ARTICLE 27: REQUIREMENTS TO TAKE CHARGE OF CABOTAGE IN MIXED TRAFFIC
- Art. 28 - ARTICLE 28: RECTIFICATION OF BRIBES
III RIVER TRAFFIC
IV AIR TRAFFIC
V RAILROAD TRAFFIC
VI LAND TRAFFIC
VII POSTAL SERVICES
VIII COURIER COMPANIES
IX OTHER MEANS OF TRANSPORTATION
II LOAD, UNLOAD AND TRANSFER OF MERCHANDISE
I LOAD AND UNLOAD OF MERCHANDISE
II TRANSFER OF MERCHANDISE
III ACCIDENTS
- Art. 46 - ARTICLE 46: MERCHANDISE FROM SALVAGEForeign trade merchandise from salvage will be available to the competent authorities, but in the custody of the Customs Authority until its re-shipment or withdrawal is authorized, in accordance with the resolution i
- Art. 47 - ARTICLE 47: NOTICE IN CASE OF ACCIDENT
III DEPOSIT BEFORE A CUSTOMS-HOUSE
I GENERAL DISPOSITIONS
- Art. 48 - ARTICLE 48: DOCUMENT ACCREDITING THE DEPOSIT OF MERCHANDISE BEFORE CUSTOMS
- Art. 49 - ARTICLE 49: SAMPLING AND EXAMINATION OF MERCHANDISE
- Art. 50 - ARTICLE 50: EXTENSION OF DEADLINES OF MERCHANDISE IN DEPOSIT BEFORE CUSTOMS
- Art. 51 - ARTICLE 51: ACTS OF PRESERVATION OF MERCHANDISE DEPOSITED BEFORE CUSTOMS
- Art. 52 - ARTICLE 52: SUSPENSION OF THE ABANDONMENT TERMS
II CUSTOM-ENABLED PRECINCTS
III DESTRUCTION AND MERCHANDISE MISPLACEMENT
- Art. 56 - ARTICLE 56: ACCIDENT DESTRUCTION OF MERCHANDISE IN DEPOSIT BEFORE CUSTOMS
- Art. 57 - ARTICLE 57: DESTRUCTION FOR DECOMPOSITION OF MERCHANDISE IN DEPOSIT BEFORE CUSTOMS
- Art. 58 - ARTICLE 58: REQUEST FOR PAYMENT OF MERCHANDISE LOST IN THE FISCAL PRECINCT
- Art. 59 - ARTICLE 59: LOST MERCHANDISE THAT APPEAR BEFORE THEIR PAYMENT
- Art. 60 - ARTICLE 60: DETERMINATION OF THE VALUE OF MERCHANDISE LOST THE IN FISCAL PRECINCT
- Art. 61 - ARTICLE 61: UPDATE OF THE VALUE OF MERCHANDISE LOST IN THE FISCAL PRECINCT
IV INDEMNIFICATION FOR SALE, DONATION OR DESTRUCTION OF MERCHANDISE
IV CUSTOMS CLEARANCE
I CUSTOM DECLARATION
- Art. 64 - ARTICLE 64: WHEN THE OBLIGATION TO SUBMIT TO THE CUSTOMS AUTHORITY IS CONSIDERED COMPLIED WITH THE DOCUMENTS FOR CUSTOMS CLEARANCE
- Art. 65 - ARTICLE 65: REQUIREMENTS FOR SUBDIVIDING MERCHANDISE IN VARIOUS CUSTOMS DECLARATIONS (PEDIMENTOS)
- Art. 66 - ARTICLE 66: THE VERACITY OF THE ACCEPTANCE CODE GENERATED BY THE CUSTOMS ELECTRONIC SYSTEM
- Art. 67 - ARTICLE 67: TRANSMISSION IN DIGITAL DOCUMENT OF THE INDIVIDUAL IDENTIFICATION OF THE MERCHANDISEFor the purposes of articles 36-A, section I, second paragraph --201-Art. 36A-- and 59-A of the Law --203-Art. 59A--, those obliged to provide the individual
II DIRECT CUSTOMS CLEARANCE
III CUSTOMS EXAMINATION
- Art. 70 - ARTICLE 70: MERCHANDISE THAT HAVE PRIORITY FOR CUSTOMS RECOGNITION
- Art. 71 - ARTICLE 71: MERCHANDISE THAT REQUIRE FACILITIES OR SPECIAL EQUIPMENT FOR SAMPLING
- Art. 72 - ARTICLE 72: HOW THE SAMPLES TAKEN ARE PRESENTED
- Art. 73 - ARTICLE 73: REGISTRATION IN THE SAMPLING REGISTER
- Art. 74 - ARTICLE 74: SAMPLING DURING CUSTOMS RECOGNITION
- Art. 75 - ARTICLE 75: PROCEDURE FOR SAMPLING
- Art. 76 - ARTICLE 76: DOCUMENTS THAT DETERMINE THE CHARACTERISTICS OF THE MERCHANDISE
III DUTIES, COUNTERVAILING FEES AND OTHER NON-TARIFF REGULATIONS AND RESTRICTIONS TO FOREIGN TRADE
I TAYPAYERS, LIABLE PARTIES AND REGISTRIES
I TAXPAYERS AND OTHER LIABLE PARTIES
- Art. 77 - ARTICLE 77: HOW THE DOCUMENTATION OF FOREIGN TRADE MUST BE MADE AVAILABLE TO THE AUTHORITY
- Art. 78 - ARTICLE 78: RESPONSIBILITY OF THE CUSTOMS AGENT REGARDING THE COUNTRY OF ORIGIN DECLARED IN THE CUSTOMS DELCARATION (PEDIMENTO)
- Art. 79 - ARTICLE 79: OPTION TO CARRY OUT AN INVENTORY CONTROL SYSTEM THAT ALLOWS TO DISTINGUISH NATIONAL MERCHANDISE FROM FOREIGNERS
- Art. 80 - ARTICLE 80: CONSERVATION OF THE CERTIFICATE OF ORIGIN IN IMPORTS UNDER PREFERENTIAL TARIFF TREATMENT
- Art. 81 - ARTICLE 81: ELEMENTS TO BE ANNEXED TO THE VALUE DECLARATION
II IMPORTER REGISTRY AND SPECIFIC SECTOR IMPORTER REGISTRY
- Art. 82 - ARTICLE 82: REQUIREMENTS TO REGISTER OF IMPORTERS AND THE REGISTER OF IMPORTERS OF SPECIFIC SECTORS
- Art. 83 - ARTICLE 83: DEPENDENCIES OF THE FEDERAL PUBLIC ADMINISTRATION WHICH MAY BE ENROLLED IN THE REGISTER OF IMPORTERS
- Art. 84 - ARTICLE 84: CAUSES OF SUSPENSION IN THE REGISTER OF IMPORTERS AND IN THE REGISTER OF IMPORTERS OF SPECIFIC SECTORS
- Art. 85 - ARTICLE 85: REQUEST TO LEAVE WITHOUT EFFECT THE SUSPENSION IN THE REGISTER OF IMPORTERS
- Art. 86 - ARTICLE 86: MERCHANDISE THAT CAN BE IMPORTED, ONLY ONCE, WITHOUT HAVING CONCLUDED THE REGISTRATION PROCESS IN THE REGISTER OF IMPORTERS
III SPECIFIC SECTOR EXPORTER REGISTRY
II EXEMPTIONS
I DIPLOMATIC AND CONSULTAR CORPS AND SPECIAL MISSIONS
- Art. 88 - ARTICLE 88: MERCHANDISE THAT DO NOT PAY TAXES TO FOREIGN TRADE
- Art. 89 - ARTICLE 89: REQUIREMENTS TO EXEMPT THE DIPLOMATIC POUCH
- Art. 90 - ARTICLE 90: CLEARANCE OF HOUSEHOLD GOODS, MERCHANDISE AND LUGGAGE OF DIPLOMATICS AND FOREIGN CONSULTATIONS
- Art. 91 - ARTICLE 91: HOUSEHOLD GOODS FROM MEMBERS FROM THE FOREIGN SERVICE
II SUPPLYING AND RANCH MERCHANDISE
- Art. 92 - ARTICLE 92: SUPPLY OF NATIONAL MERCHANDISE
- Art. 93 - ARTICLE 93: SUPPLY OF FUEL TO TRANSPORTERS THAT PERFORM INTERNATIONAL SERVICES
- Art. 94 - ARTICLE 94: CONCEPT AND TREATMENT OF MERCHANDISE OF FARM OR ECONOMIC USE
- Art. 95 - ARTICLE 95: DATE OF ARRIVAL OF VESSELS THAT TRANSPORT FARM MERCHANDISE
- Art. 96 - ARTICLE 96: TEMPORARY DISEMBARKATION OF CLOTHES FOR WASHING AND OTHER EFFECTS FOR REPAIR
- Art. 97 - ARTICLE 97: DEPOSIT OF INDISPENSABLE FOREIGN MERCHANDISE TO SATISFY THE BASIC NEEDS FOR CARE OF THE PASSAGE AND CREW
III LUGGAGE AND HOUSEHOLD ITEMS
- Art. 98 - ARTICLE 98: MERCHANDISE THAT INTEGRATE THE PASSENGER´S LUGGAGE
- Art. 99 - ARTICLE 99: MERCHANDISE THAT THE CAPTAINS, PILOTS, DRIVERS AND CREW MEMBERS OF THE MEANS OF TRANSPORT MAY BE INTRODUCED BY THE SIMPLIFIED PROCEDURE
- Art. 100 - ARTICLE 100: MERCHANDISE THAT INTEGRATE HOUSEHOLD GOODS
- Art. 101 - ARTICLE 101: REQUIREMENTS FOR THE IMPORT OF HOUSEHOLD GOODS
- Art. 102 - ARTICLE 102: HOUSEHOLD GOODS OF JOURNALISTS
- Art. 103 - ARTICLE 103: TEMPORARY DEPARTURE OF ELECTRONIC DEVICES OR WORK INSTRUMENTS
- Art. 104 - ARTICLE 104: VALIDITY OF EXEMPTION TO LUGGAGE AND HOUSEHOLD GOODS
- Art. 105 - ARTICLE 105: REQUIREMENTS FOR PEOPLE WITH DISABILITIES TO DIFINITIVE IMPORT SPECIAL VEHICLES
IV OTHER CASES OF EXEMPTION
III TAXABLE BASE IN IMPORT OPERATIONS
- Art. 110 - ARTICLE 110: ASSUMPTIONS IN WHICH THE CUSTOMS VALUE OF THE MERCHANDISE MAY BE REJECTED
- Art. 111 - ARTICLE 111: IMPORT OF LEASED MERCHANDISE
- Art. 112 - ARTICLE 112: TO BE CONSIDERED AS INDIRECT PAYMENT
- Art. 113 - ARTICLE 113: APPLICABLE METHODS WHEN DATA IS NOT OBJECTIVE NOR QUANTIFICABLE
- Art. 114 - ARTICLE 114: CONCEPT OF COMMISSION, BROKERAGE EXPENSES AND PURCHASE COMMISSION
- Art. 115 - ARTICLE 115: CASE IN WHICH THE CONTAINERS OR PACKAGES FORM A WHOLE WITH THE MERCHANDISE
- Art. 116 - ARTICLE 116: INSURANCE CONCEPT FEE TO BE CONSIDERED AS AN INCREMENTAL
- Art. 117 - ARTICLE 117: DETERMINATION OF A PROVISIONAL CUSTOMS VALUE FOR THE CONTRACTING OF A GLOBAL INSURANCE POLICY
- Art. 118 - ARTICLE 118: VALUE OF GOODS PRODUCED BY THE IMPORTER OR BY A LINKED PERSON
- Art. 119 - ARTICLE 119: ENGINEERING, CREATION AND PERFECTION WORK REQUIRED FOR THE PRODUCTION OF AN IMPORTED MERCHANDISE
- Art. 120 - ARTICLE 120: REPRODUCTION RIGHTS ARE NOT ADDED TO THE PRICE PAID FOR MERCHANDISE
- Art. 121 - ARTICLE 121: OPTION OF THE IMPORTER WHEN IT CANNOT DETERMINE THE AMOUNT OF THE ROYALTIES AND THE LICENSE RIGHTS AT THE TIME OF THE IMPORT
- Art. 122 - ARTICLE 122: EXPENSES THAT NOT TO BE CONSIDERED AS TECHNICAL ASSISTANCE
- Art. 123 - ARTICLE 123: CASE IN WHICH THE CONDITION OR REMUNERATION IS PART OF THE PRICE PAID OR TO BE PAID
- Art. 124 - ARTICLE 124: CASE IN WHICH IT IS CONSIDERED THERE IS A LINK BETWEEN PERSONS ASSOCIATED IN BUSINESS
- Art. 125 - ARTICLE 125: CASE IN WHICH IT IS CONSIDERED THERE IS A LINK BETWEEN PEOPLE OF THE SAME FAMILY
- Art. 126 - ARTICLE 126: INFORMATION TO BE SUBMITTED TO THE CUSTOMS AUTHORITY WHEN SALES EXIST BETWEEN LINKED PEOPLE
- Art. 127 - ARTICLE 127: TO BE CONSIDERED AS MERCHANDISE OF THE SAME SPECIES OR CLASS
- Art. 128 - ARTICLE 128: CASES IN WHICH THERE IS MERCHANDISE TO VALUE NOT INCLUDED IN THE INVOICE
- Art. 129 - ARTICLE 129: HOW THE TRANSACTION VALUE OF IDENTICAL OR SIMILAR MERCHANDISE SOLD AT A DIFFERENT COMMERCIAL LEVEL MAY BE USED
- Art. 130 - ARTICLE 130: CASE IN WHICH A PERSON DIFFERENT FROM THE PRODUCER CAN USE THE TRANSACTION VALUE OF IDENTICAL OR SIMILAR MERCHANDISE
- Art. 131 - ARTICLE 131: CASE IN WHICH THE CUSTOMS VALUE CANNOT BE DETERMINED IN ACCORDANCE WITH THE UNIT SALES PRICE
- Art. 132 - ARTICLE 132: ELEMENTS THAT INCLUDE THE GENERAL EXPENSES IN THE UNIT SALES PRICE VALUE
- Art. 133 - ARTICLE 133: CASES IN WHICH A RECONSTRUCTED VALUE IS USED WITH INFORMATION OTHER THAN THAT OF THE PRODUCER
IV DETERMINATION AND PAYMENT
I CUSTOMS ACCOUNTS AND GUARANTEE CUSTOMS ACCOUNTS
IV CUSTOMS REGIMES
I GENERAL DISPOSITIONS
II CERTIFICATIONS
I EXAMINATION AT ORIGIN
- Art. 143 - ARTICLE 143: FACULTY OF THE AUTHORITY TO DETERMINE CONTRIBUTIONS OF THE MERCHANDISE NOT DECLARED IN IMPORTS CARRIED OUT UNDER THE PROCEDURE OF REVIEW IN ORIGIN
- Art. 144 - ARTICLE 144: REQUEST FOR REGISTRATION IN THE REGISTER OF CLEARANCE OF MERCHANDISE
- Art. 145 - ARTICLE 145: IMMEX COMPANIES THAT IMPORT THROUGH REVIEW IN ORIGIN
- Art. 146 - ARTICLE 146: REGULARIZATION OF COMPANIES REGISTERED IN THE CLEARANCE OF MERCHANDISE THAT RECEIVE MERCHANDISE NOT DECLARED
- Art. 147 - ARTICLE 147: PAMA IN IMPORTS CARRIED OUT UNDER THE PROCEDURE OF REVIEW IN ORIGIN
- Art. 148 - ARTICLE 148: RECTIFICATION IN IMPORTS CARRIED OUT UNDER THE PROCEDURE OF REVIEW IN ORIGIN
III DEFINITIVE IMPORTS AND EXPORTS
III TEMPORARY IMPORTS AND EXPORTS
I TEMPORARY IMPORTS AND EXPORTS
- Art. 152 - ARTICLE 152: TEMPORARY IMPORTATION CARRIED OUT BY RESIDENTS ABROAD
- Art. 153 - ARTICLE 153: CONCEPT OF INTERNATIONAL CONVENTIONS AND CONGRESSES
- Art. 154 - ARTICLE 154: TEMPORARY IMPORTATION OF MERCHANDISE FOR INTERNATIONAL CONVENTIONS AND CONGRESSES
- Art. 155 - ARTICLE 155: TEMPORARY IMPORT AND EXPORT OF MERCHANDISE FOR JOURNALISM
- Art. 156 - ARTICLE 156: TEMPORARY IMPORT FOR COMPETITIONS AND SPORTING EVENTS
- Art. 157 - ARTICLE 157: TEMPORARY IMPORT OF TEST VEHICLES
- Art. 158 - ARTICLE 158: PROCEDURE FOR THE TEMPORARY IMPORT OF VEHICLES
- Art. 159 - ARTICLE 159: TEMPORARY IMPORT OF HOUSEHOLD GOODS
- Art. 160 - ARTICLE 160: TEMPORARY IMPORTATION OF CONTAINERS
- Art. 161 - ARTICLE 161: TEMPORARY IMPORTATION OF VESSELS
- Art. 162 - ARTICLE 162: TEMPORARY IMPORT OF RECREATIONAL VEHICLES
- Art. 163 - ARTICLE 163: TEMPORARY IMPORT OF MERCHANDISE INTENDED FOR MAINTENANCE AND REPAIR
- Art. 164 - ARTICLE 164: DONATION OF TEMPORARILY IMPORTED MERCHANDISE
- Art. 165 - ARTICLE 165: TEMPORARY IMPORT, RETURN AND TRANSFER OF LOCOMOTIVE, RAILWAY VEHICLES AND SPECIALIZED EQUIPMENT OF THE RAIL INDUSTRY
II FOR TRANSFORMATION, PRODUCTION OR REPAIR
- Art. 166 - ARTICLE 166: RETURN OF TEMPORARILY IMPORTED MERCHANDISE THAT ARE TRANSFERRED
- Art. 167 - ARTICLE 167: WHEN IT IS CONSIDERED TO HAVE PROOF OF EXPORT
- Art. 168 - ARTICLE 168: ANNUAL STATEMENT OF IMMEX COMPANIES
- Art. 169 - ARTICLE 169: REQUIREMENTS FOR A THIRD PARTY TO CARRY OUT THE PROCESSES OF TRANSFORMATION, ELABORATION OR REPAIR OF TEMPORARILY IMPORTED MERCHANDISE
- Art. 170 - ARTICLE 170: PRESENTATION OF MERCHANDISE FOR REGIMEN CHANGE OF IMMEX COMPANIES
- Art. 171 - ARTICLE 171: LOSSES AND WASTE
- Art. 172 - ARTICLE 172: DONATIONS FROM IMMEX COMPANY
- Art. 173 - ARTICLE 173: CALCULATION OF THE TERM OF PERMANENCE OF MERCHANDISE IMPORTED TEMPORARILY BY IMMEX COMPANIES
- Art. 174 - ARTICLE 174: TEMPORARY EXPORT OF COMPLETE EQUIPMENT, PARTS OR COMPONENTS IMPORTED TEMPORARILY, FOR REPAIR OR REPLACEMENT
- Art. 175 - ARTICLE 175: TRANSFER OF TEMPORARILY IMPORTED MERCHANDISE BY IMMEX COMPANIES WHEN A MERGER OR DIVISION EXIST
- Art. 176 - ARTICLE 176: RETURN OF MERCHANDISE WHEN THE TRANSFORMATION, ELABORTION OR REPAIR WAS NOT PERFORMED
V FISCAL DEPOSIT
I GENERAL DEPOSIT WAREHOUSES
- Art. 177 - ARTICLE 177: REQUIREMENTS TO OBTAIN THE AUTHORIZATION AS A FISCAL DEPOSIT OF STORAGE
- Art. 178 - ARTICLE 178: ADDITIONAL INFORMATION AND FORMALITIES OF THE GENERAL WAREHOUSES OF DEPOSIT
- Art. 179 - ARTICLE 179: DESTINATION OF ABANDONED MERCHANDISE IN THE FISCAL DEPOSIT WHEN THEY WERE NOT DISPOSED
II EXHIBITION AND SALE OF FOREIGN OR DOMESTIC MERCHANDISE
III AUTOMOTIVE FISCAL DEPOSIT
- Art. 182 - ARTICLE 182: AUTHORIZATION FOR THE ESTABLISHMENTS OF THE FISCAL DEPOSIT FOR ASSEMBLY AND MANUFACTURING PROCESS OF VEHICLES
- Art. 183 - ARTICLE 183: OBLIGATIONS OF COMPANIES OF THE TERMINAL AUTOMOTIVE INDUSTRY THAT OBTAIN THE AUTHORIZATION TO ASSEMBLE AND MANUFACTURE VEHICLES IN FISCAL DEPOSITS
IV FISCAL DEPOSIT FOR ESTABLISHMENTS USED FOR INTERNATIONAL EXHIBITION OF MERCHANDISE
VI TRANSIT OF MERCHANDISE
- Art. 186 - ARTICLE 186: REQUIREMENTS TO AUTHORIZE THE INTERNAL TRANSIT OF FINAL CONSUMPTION OF GOODS
- Art. 187 - ARTICLE 187: ELABORATION OF THE TRANSIT CUSTOMS DECLARATION (PEDIMENTO) OF FINAL CONSUMPTION OF GOODS
- Art. 188 - ARTICLE 188: NOTICE FOR EXTEMPORARY ARRIVAL OF MERCHANDISE IN TRANSIT
- Art. 189 - ARTICLE 189: REGISTRATION OF TRANSPORT COMPANIES OF MERCHANDISE IN TRANSIT
VII STRATEGIC CUSTOMS-ENABLED PRECINCT
V BORDER STRIP AND ZONE
I INTRODUCTION, TRANSPORTATION AND FORWARDING OF MERCHANDISE IN THE BORDER STRIP AND ZONE
- Art. 191 - ARTICLE 191: TRANSFER OF FOREIGN MERCHANDISE FROM ONE FRINGE OR BORDER REGION TO ANOTHER
- Art. 192 - ARTICLE 192: CHECKING THE ORIGIN OF MERCHANDISE PRODUCED IN THE FRINGE OR BORDER REGION
- Art. 193 - ARTICLE 193: TRANSIT OF FOREIGN MERCHANDISE TO THE FRINGE OR BORDER REGION
- Art. 194 - ARTICLE 194: RE-SHIPMENT OF LUGGAGE AND HOUSEHOLD GOODS
- Art. 195 - ARTICLE 195: TEMPORARY RE-SHIPMENT
- Art. 196 - ARTICLE 196: RE-SHIPMENT OF MERCHANDISE WITHOUT REQUIRED TO PRESENT THE CUSTOMS DECLARATION (PEDIMENTO)
- Art. 197 - ARTICLE 197: TRANSFER OR RE-SHIPMENT OF MERCHANDISE BY IMMEX COMPANIES
- Art. 198 - ARTICLE 198: REQUIREMENTS FOR ADMISSION FOR TEMPORARILY VEHICLES TO THE REST OF THE COUNTRY
VI ATTRIBUTIONS OF THE TAX AUTHORITIES
I GENERAL DISPOSITIONS
II ADMINISTRATIVE PROCEDURES
- Art. 200 - ARTICLE 200: UPRISING OF PARTIAL AND FINAL ACTS BY THE AUTHORITY
- Art. 201 - ARTICLE 201: SUSPENSION OF THE TERM TO ISSUE A FINAL RESOLUTION
- Art. 202 - ARTICLE 202: DELIVERY OF EMBARGED MERCHANDISE
- Art. 203 - ARTICLE 203: EMBARGO OF FOREIGN MACHINERY AND EQUIPMENT ON HOUSE VISIT
- Art. 204 - ARTICLE 204: NOTIFICATION OF CONCESSION OR AUTHORIZATION TERM
III INDEMNIFICATION BY THE CUSTOMS AUTHORITY
IV ADVISORY COUNCIL
- Art. 207 - ARTICLE 207: MEMBERS OF THE SERVICE TAX ADMINISTRATION ADVISORY BOARD
- Art. 208 - ARTICLE 208: PERMANENT ADVISORS OF THE SERVICE TAX ADMINISTRATION ADVISORY COUNCIL
- Art. 209 - ARTICLE 209: FUNCTIONS OF THE SERVICE TAX ADMINISTRATION ADVISORY BOARD
- Art. 210 - ARTICLE 210: OBLIGATIONS OF THE SERVICE TAX ADMINISTRATION ADVISORY BOARD
- Art. 211 - ARTICLE 211: HOW TO PRESENT ITS REPORTE BY THE PRESIDENT OF THE SERVICE TAX ADMINISTRATION ADVISORY BOARD
VII CUSTOMS BROKERS AND LEGAL REPRESENTATIVES
I CUSTOMS BROKERS
- Art. 212 - ARTICLE 212: ANNOUNCEMENT TO OBTAIN THE PATENT OF CUSTOMS AGENT
- Art. 213 - ARTICLE 213: NOTIFICATION TO THE CUSTOMS AGENT WHEN THEY HAVE NOT GIVEN NOTICE OF CHANGE IN THEIR ADDRESS
- Art. 214 - ARTICLE 214: PUBLICATION IN THE OFFICIAL JOURNAL OF THE FEDERATION OF THE PATENT OF CUSTOMS AGENT
- Art. 215 - ARTICLE 215: WAY IN WHICH THE CUSTOMS AGENT VERIFIES COMPLIANCE WITH ITS TAX OBLIGATIONS
- Art. 216 - ARTICLE 216: STAGES OF THE PSYCHOTECHNICAL EXAMINATION TO OBTAIN THE PATENT OF CUSTOMS AGENT
- Art. 217 - ARTICLE 217: HOW THE CUSTOMS AGENT PROVES RESIDING IN NATIONAL TERRITORY
- Art. 218 - ARTICLE 218: HOW THE CUSTOMS AGENT DESIGNATES ITS MANDATARIES
- Art. 219 - ARTICLE 219: DISQUALIFICATION OF THE CUSTOMS AGENT
- Art. 220 - ARTICLE 220: DOCUMENTS THAT THE CUSTOMS AGENT SHOULD KEEP AS PART OF THE VALUE DECLARATION
- Art. 221 - ARTICLE 221: WHAT THE EXAM OF KNOWLEDGE FOR CUSTOMS AGENT CONSISTING OF
- Art. 222 - ARTICLE 222: REQUIREMENTS FOR CUSTOMS AGENTS TO ESTABLISH PARTNERSHIPS
- Art. 223 - ARTICLE 223: HOW THE DAYS OF SUSPENSION OF THE FUNCTIONS OF THE CUSTOMS AGENT ARE CALCULATED
- Art. 224 - ARTICLE 224: DETERMINATION OF OMITTED FOREIGN TRADE TAXES, DUSTIES AND COMPENSATORY FEES
- Art. 225 - ARTICLE 225: SUSPENSION OF THE CUSTOMS AGENT´S PATENT
- Art. 226 - ARTICLE 226: CANCELLATION OF THE CUSTOMS AGENT´S PATENT
- Art. 227 - ARTICLE 227: DEFINITION OF PERMITS OF THE COMPETENT AUTHORITIES
- Art. 228 - ARTICLE 228: CANCELLATION OF THE CUSTOMS AGENT´S PATENT FOR NOT TRANSMITTING OR SUBMITTING THE PERMITS TO CUSTOMS AUTHORITIES
- Art. 229 - ARTICLE 229: FORBIDDEN IMPORT OR EXPORT MERCHANDISE
- Art. 230 - ARTICLE 230: CANCELLATION OF THE CUSTOMS AGENT´S PATENT FOR OPERATIONS NOT REQUESTED BY THE IMPORTERS OR EXPORTERS
- Art. 231 - ARTICLE 231: WHAT IS UNDERSTOOD BY FISCAL ADDRESS
- Art. 232 - ARTICLE 232: CASE IN WHICH THE PATENT OF THE CUSTOMS AGENT WILL NOT BE CANCELED WHEN ITS USE BY A THIRD PARTY IS ALLOWED
- Art. 233 - ARTICLE 233: WHEN IT IS UNDERSTOOD THAT THE CUSTOMS AGENT DOES NOT SATISFY THE REQUIREMENT TO HAVE A PROFESSIONAL TITLE
- Art. 234 - ARTICLE 234: PUBLICATION IN THE OFFICIAL JOURNAL OF THE FEDERATION OF THE EXTRACT OF THE CANCELLATION RESOLUTION OF THE CUSTOMS AGENT´S PATENT
- Art. 235 - ARTICLE 235: ACTS TO BE CONSIDERED CARRIED OUT BY THE CUSTOMS AGENT
II LEGAL REPRESENTATIVE
- Art. 236 - ARTICLE 236: OTHER REQUIREMENTS TO BE FULFILLED BY THE LEGAL REPRESENTATIVE OF COMPANIES PROMOTING CUSTOMS CLEARANCE WITHOUT A CUSTOMS AGENT
- Art. 237 - ARTICLE 237: CAUSES OF REVOCATION OF THE AUTHORIZATION TO TRANSMIT CUSTOMS DECLARATIONS (PEDIMENTOS) TO LEGAL REPRESENTATIVES
- Art. 238 - ARTICLE 238: CASES IN WHICH THE LEGAL REPRESENTATIVES WILL NOT BE CREDITED TO PROMOTE THE CUSTOMS CLEARANCE WITHOUT THE INTERVENTION OF THE CUSTOMS AGENT
- Art. 239 - ARTICLE 239: OPTION TO DESIGNATE AS A LEGAL REPRESENTATIVES TO EMPLOYEES OF THE PREMISES OR THE GENERAL WAREHOUSES OF DEPOSIT
- Art. 240 - ARTICLE 240: OPTION OF THE IMPORTERS AND EXPORTERS TO ASSIST THE COURIER COMPANIES
- Art. 241 - ARTICLE 241: OPTION OF THE DEPENDENCIES OF THE FEDERAL PUBLIC ADMINISTRATION TO DIRECTLY DISPATCH THEIR MERCHANDISE
- Art. 242 - ARTICLE 242: RESPONSIBILITY OF THOSE WHO PROMOTE THE CLEARANCE OF THE MERCHANDISE WITHOUT THE INTERVENTION OF THE CUSTOMS AGENT
- Art. 243 - ARTICLE 243: USE OF THE F.I.E.L. (ELECTRONIC SIGNATURE) OR DIGITAL STAMP BY REPRESENTATIVES PROMOTING CUSTOMS CLEARANCE
- Art. 244 - ARTICLE 244: IMPUTABILITY OF THE ACTS CARRIED OUT BY LEGAL REPRESENTATIVES
- Art. 245 - ARTICLE 245: MOMENT IN WHICH THE LEGAL REPRESENTATIVE IS CONSIDERED NOTIFIED
- Art. 246 - ARTICLE 246: OPTION OF THE LEGAL REPRESENTATIVE TO PROMOTE THE CLEARANCE OF MERCHANDISE THROUGH THE CUSTOMS AGENT
VIII VIOLATIONS
IX TRANSITIONAL ARTICLES
