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Original Language Title: Ley Aduanera

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Customs Law

CUSTOMS LAW

Official Journal of the Federation December 15, 1995

Latest reform published DOF 09 December 2013

Amounts and fines updated by General Character Rules on Foreign Trade DOF 29-12-2014

On the sidelines a seal with the National Shield, which reads: United Mexican States.-Presidency of the Republic.

ERNESTO ZEDILLO PONCE DE LEÓN, President of the United Mexican States, to its inhabitants known:

That the H. Congress of the Union has served to address the following

D E C R E T O

" THE CONGRESS OF THE MEXICAN UNITED STATES, DECREE:

NEW TAX LAWS ARE ISSUED AND OTHERS ARE MODIFIED

Article First. ..........

Article Second. The following is issued:

Customs Law

First Title

General Provisions

Chapter I

The scope and general principles

ARTICLE 1o.- This Law, those of the General Tax of Import and Export and the other applicable laws and regulations, regulate the entry into the national territory and the exit of the same goods and the means in which they are transported or conducted, the customs clearance and the acts or acts resulting therefrom or the entry or exit of goods. The Tax Code of the Federation will be applied in a way that is applied to the provisions of this Law.

They are obliged to comply with the aforementioned provisions who introduce goods into or extract from the national territory, be they their owners, owners, recipients, senders, proxies, customs agents or any persons who have intervention in the introduction, extraction, custody, storage, handling and possession of the goods or in the facts or acts referred to in the preceding paragraph.

The provisions of the laws referred to in the first paragraph shall apply without prejudice to the provisions of the Treaties that Mexico is a Party and is in force.

ARTICLE 2o. For the purposes of this Act it is considered:

I. Secretariat, the Secretariat of Finance and Public Credit.

lI. Authority or customs authorities, which in accordance with the Secretariat's Rules of Procedure and other applicable provisions, have jurisdiction to exercise the powers that this Law establishes.

lll. Goods, products, articles, effects and any other goods, even if the laws consider them inalienable or irreducible to property particular.

lV. Residents on national territory, in addition to those mentioned in the Fiscal Code of the Federation, the natural or moral persons resident in the abroad, having one or more permanent establishments or fixed bases in the country, provided that they meet the requirements of the Income Tax Law to be permanent establishment or fixed base and the natural persons who obtain earnings of a resident on national territory.

V. External trade taxes, general import and export taxes in accordance with the tariffs of the respective laws.

VI. Regulation, the Regulation of this Act.

VII. Rules, the general rules issued by the Secretariat.

VIII.       Automated selection mechanism, the mechanism to determine whether the goods will be subject to customs recognition.

IX.         The duty drawback scheme, the definitive import regime for goods for subsequent export.

X.           Tariff deferral programs, temporary import arrangements for processing, processing or repair in maquila or export programs; fiscal deposit; and processing, processing or repair in audited enclosure.

XI. Mermas, the effects consumed or lose in the development of production processes and whose integration into the product cannot be checked.

XII. Waste, waste from the goods after the process to which they are subjected; packaging and packaging materials which have been imported as a whole with the goods temporarily imported; and those which are broken, worn out, obsolete or unusable and those that cannot be used for the purpose with which they were temporarily imported.

XIII.       Electronic document, any message containing information written in data, generated, transmitted, presented, received or archived by electronic means.

XIV.        Digital document, any message containing information by electronic reproduction of written or printed documents, transmitted, presented, received or archived by electronic means.

XV.         Customs recognition, examination of the goods, as well as of their samples to be carried out by the authorities in order to be made up of elements which help to ascertain the veracity of what has been declared to the customs authority, as well as the compliance with the provisions that tax and regulate the entry or exit of goods from the national territory.

XVI.       Order, the declaration in electronic document, generated and transmitted in respect of the fulfillment of the orders that tax and regulate the entry or exit of goods from the national territory, in which the information is contained on the goods, traffic and customs arrangements to which they are intended, and the other data required to comply with the formalities for their entry or exit from the national territory, as well as that required in accordance with the applicable provisions.

XVII.      Consolidated notice, the declaration in electronic document, generated and transmitted in respect of the fulfillment of the orders that tax and regulate the entry or exit of goods from the national territory, in which information is contained on operations that are consolidated in a request, in the form and with the information required by the Tax Administration Service by means of rules.

ARTICLE 3o. The functions relating to the entry of goods into or out of the national territory are faculties exclusive of the customs authorities.

Federal and local civil servants and employees, in the sphere of their respective competences, shall be required to assist the customs authorities in the performance of their duties upon request and shall be obliged to denounce the facts that they have knowledge of alleged violations of this Law and to make delivery of the goods covered by them, if they work in their power.

The customs authorities shall exercise their powers in a coordinated manner and in collaboration with the authorities of the Federal Public Administration, of the (a) federal authorities, as well as with the tax and customs authorities of other countries, in accordance with the provisions of international treaties to which Mexico is a Party and which are in force; where appropriate, exchange of information through the Electronic systems or systems at their disposal, in order to allow the authorities to exercise the relevant powers, who shall retain the information in accordance with the applicable legal provisions.

The programs or projects related to improvements, controls, use of new technologies or customs facilitation that the Mexican authorities do or conclude in a coordinated manner with customs and tax authorities of other countries, they shall be implemented in accordance with the terms agreed with those authorities and in accordance with applicable legal provisions. The Tax Administration Service shall establish by means of rules, the mechanisms, forms and means through which the implementation of such programs or projects will be facilitated and provided.

ARTICLE 4. Persons who operate or manage ports of height, international airports or provide ancillary services for passenger and freight rail terminals shall comply with the guidelines to be determined by the customs authorities. for the control, surveillance and security of the fiscal precinct and foreign trade goods, for which they shall be obliged to:

I. Making appropriate facilities for the functions available to the customs authorities in the tax enclosures own the goods and the other goods resulting from this Law, as well as cover the costs involved in the maintenance of such facilities.

The facilities must be approved in advance by the customs authorities and be marked in the respective master port development programme of the Integral Port Administration or, where appropriate, documents specifying the construction of the passenger or freight railway terminals, as well as international airports.

II. Acquire, install, maintain and make available to the customs authorities, the following equipment:

a) of "X", "gamma" or any other technological means, which permit the revision of the goods in the containers, packages or vans, without causing damage to them, in accordance with the requirements laid down in the Regulation.

b) Weighing of goods found in trucks, trailers, Vans, containers and any other means containing them, as well as providing the customs authorities with the terms that the Tax Administration Service establishes by means of general rules, the information obtained the weighing of the goods and of the tare.

c) Close video and audio circuit cameras for control, security and surveillance.

d) Power generation, security, and power generation telecommunications to allow the continuous and uninterrupted operation of the customs system of customs, in accordance with the guidelines that the Service of Tax Administration points out by means of general rules.

e) Automated systems for controlling the entries and exits of the people, goods, and media transport, as well as other means of control, previously authorised by the customs authorities.

ARTICLE 5o. The amount of the fines and amounts in national currency established in this Law will be updated in the terms of Article 70 of the Fiscal Code of the Federation.

When in this Law fines are indicated based on the amount of the contributions omitted, the updated contributions will be considered in the terms of the article 17-A of the Fiscal Code of the Federation.

ARTICLE 6o. When the provisions of this Law require the transmission or submission of information to the customs authority, the it shall be transmitted through the electronic customs system by electronic or digital document, as required, using the advanced electronic signature or digital stamp, in the terms and conditions laid down by the Administration Service Tax by rules. Received the electronic or digital document, the aforementioned system will generate the respective acknowledgement. The Tax Administration Service may determine the cases in which the information is to be submitted through means other than electronic or digital.

Advanced electronic signature or digital seal covered by an existing certificate, used in the transmission or presentation of an electronic document or digital, it will produce the same effects that the laws give to the information that is presented with signature autograph. The advanced electronic signature, digital stamps and their respective certificates shall be processed and subject, as applicable, to the provisions of the Tax Code of the Federation.

The electronic or digital document received in the electronic customs system will have full legal and probative value and must be kept by the required file electronic, in the places and within the time limits laid down in Article 67 of the Fiscal Code of the Federation, for and as part of the accounting, being made available to the tax authority when it requires it for the purposes of its competence, including for collation or compressing with information on data or documents related.

In case of discrepancy, between the information in data and documents contained in the electronic or digital document received in the electronic customs system, of the contained in the electronic files of the obligated, the first ones will prevail, unless proof to the contrary, that the interested parties will be able to contribute during the procedure that corresponds in terms of this Law.

Regardless of the provisions of Article 36-A of this Law and other applicable provisions, in order to verify the proper performance of the obligations Tax and customs, the taxpayers, the joint and third parties with whom they relate, shall keep the documentation relating to the foreign trade operations in the form that has been issued or obtained.

ARTICLE 7o. The air, sea and railway undertakings engaged in the international carriage of passengers must transmit electronically to the Tax Administration Service, information regarding passengers, crew and means of transport, in terms and with the opportunity to point out the Tax Administration Service by means of rules.

Companies that provide the international freight transport service carrying explosive goods and firearms must give notice to the authorities. at least twenty-four hours prior to the arrival in the national territory of those goods. In such cases, the customs authorities shall inform the military authorities of such circumstances, in order to determine the security measures which, where appropriate, may be carried out during the time when the said goods are find in the country.

ARTICLE 8. Military ships or foreign governments, in accordance with international treaties to which Mexico is a party, will not be subject to the provisions of this Act, except where they are used to carry out any commercial operation.

ARTICLE 9o. Any person entering or leaving the national territory and carrying amounts in cash, in national or foreign cheques, payment orders or any other document receivable or a combination thereof, in excess of the equivalent in the currency or coins in question, ten thousand dollars from the United States of America, shall be required to declare it to the customs authorities, in the official forms approved by the Tax Administration Service.

The person who uses the services of international transportation and securities holding companies, as well as the courier, to internalize or extract from the national territory the amounts in cash or any other document provided for in the preceding paragraph or a combination thereof, shall be obliged to express to those undertakings the quantities which it sends, when the amount of the consignment is higher to the equivalent in the currency or coins in question, to ten thousand dollars of the States United of America.

International transport and securities holding companies, as well as courier companies, which enter or extract from the national territory, amounts in cash or any of the documents provided for in the first paragraph of this Article or a combination thereof, shall be required to declare to the customs authorities in the official forms approved by the Management Service Tax, the amounts that the individuals to whom the service provides You have stated.

Chapter II

Electronic Notifications

ARTICLE 9o.-A. The natural and moral persons who carry out formalities through the electronic customs system shall be subject to the following notification:

The electronic customs system shall send to the email addresses provided by the person concerned for this purpose, a notice of notification availability, indicating that the competent authority has issued an administrative act related to its processing and that to know it must be notified. The notification shall contain the advanced electronic signature of the competent official, which shall produce the same effects as the autograph signature, in accordance with Article 17-D of the Fiscal Code of the Federation.

The person concerned or those authorised to receive notifications must enter their mailbox within the customs electronic system to know the administrative act notify, for this purpose, with a period of five working days computed from the date of dispatch of the notification of the availability of notification. Once the administrative act is opened with the advanced electronic signature or with the digital stamp of the data subject, the system shall generate the acknowledgement of the respective notification, in which the date and time of the opening shall be recorded.

The notification shall be legally performed and shall have effect from the working day following that in which the acknowledgement of the notification was generated.

ARTICLE 9o.-B. The notification by strates shall be made through the electronic customs system after the five working days referred to in Article 9o. -A of this Law, for which the respective administrative act shall be published on the page electronic customs system for a period of 15 working days, computed from the working day following that in which it was published.

The notifications for strings can be found on the electronic page of the electronic customs system and will be given as the date of notification on the tenth sixth day relevant, date on which they have legal effects.

ARTICLE 9o.-C. Interested parties may authorise, through the electronic customs system, a maximum of five persons to receive the availability notices and notifications of administrative acts relating to the formalities on their behalf. made through such a system. For this purpose, the interested parties must state the full name, federal register of active contributors, as well as the e-mail address of the persons who authorize them. The persons concerned are responsible for communicating through the electronic customs system the revocation of the persons authorised to receive notifications.

Authorization and revocation notices shall have effect on the date and time indicated in the acknowledgments of receipt that the electronic system may issue for that purpose customs.

The notifications made to persons authorised to receive notifications shall be legally construed as being made to the person concerned who authorised them.

ARTICLE 9o.-D. For the calculation of time limits, account shall be taken of the date of the electronic acknowledgement of the respective notification, consisting of the electronic or digital document which the customs electronic system generates and transmits when the administrative act is opened in the case of the advanced electronic signature of the data subject, or with the digital stamp and, where appropriate, the electronic or digital documents which the said system generates with respect to the publication in the strates of the administrative act that it is deal with the respective deadline.

ARTICLE 9o.-E. For the purposes of electronic notifications through the electronic customs system, they shall be considered to be business every day of the year, with the exception of Saturdays and Sundays, as well as those referred to in the Tax Code of the Federation, and other applicable foreign trade ordinances.

The formalities to be carried out in the electronic customs system shall be between seven and eighteen hours. The following shall be considered to be carried out after eighteen hours or on a working day on the following working day.

Second Title

Customs control in dispatch

Chapter I

Goods entry, exit, and control

ARTICLE 10. The entry or exit of goods from the national territory, the manoeuvres of loading, unloading, transshipment and storage of the same, the boarding or disembarkation of passengers and the revision of their luggage, shall be carried out by authorized place, on business day and time.

The Tax Administration Service may authorise the entry into, or exit from, the national territory of goods other than the authorized one, nature or volume cannot be dispatched in accordance with the provisions of the preceding paragraph, or by efficiency and facilitation in the dispatch of the goods.

ARTICLE 11. Goods may be entered into or removed from the national territory by sea traffic, land, rail, air and river, by other means of transport and by the postal route.

ARTICLE 12. People who have knowledge of accidents involving means of transport that conduct foreign trade goods must give notice of immediately to the customs authorities and to make the goods available to them, if they have them in their possession.

ARTICLE 13. The transhipment of foreign goods from one aircraft or vessel to another without having been dispatched, must be carried out under the responsibility of the carrier, provided that the requirements laid down in the Regulation are met.

ARTICLE 14. The handling, storage and custody of foreign trade goods is a matter for customs.

The tax grounds are those places where the customs authorities perform the functions of handling, storage, custody, loading and unloading of the goods for foreign trade, supervision and customs clearance of the goods.

The Tax Administration Service will be able to grant concession for private individuals to provide the services of handling, storage and custody of goods, in buildings located within the tax areas, in which case they will be referred to as concessioned tax centres. The concession shall be granted by tendering procedure in accordance with the Regulation and shall include the use, enjoyment or use of the building where the services are to be provided.

In order to obtain the concession referred to in the preceding paragraph, it must be credited to be a moral person established in accordance with Mexican law, its moral solvency and economic, its technical, administrative and financial capacity, as well as that of its shareholders, have experience in the provision of the services of handling, storage and custody of goods and to be aware in the fulfillment of its tax obligations, for which they will have to annex to their application the investment and other documents established by the Regulation, in order to prove that the applicant complies with the required conditions.

Concessions may be granted for up to 20 years, which may be extended at the request of the person concerned for up to a period of time, provided that the to be submitted during the last three years of the concession and continue to meet the requirements laid down for its granting and the obligations arising therefrom.

At the end of the concession or its extension, the works, installations and adaptations made within the fiscal precinct, as well as the equipment intended for the provision of the services in question shall pass in the state in which they are to be owned by the Federal Government, without the payment of consideration for the concessionaire.

ARTICLE 14-A. Individuals who have the use or enjoyment of an immovable property with a tax precinct or property located inside or adjacent to a harbour enclosure, in the case of maritime customs, border, inland railway or air traffic, may request to the Tax Administration Service the authorization to provide the handling services, storage and custody of goods, in which case the building where it is provide such services shall be referred to as an approved audit facility.

In order to obtain the authorizations referred to in the preceding paragraph, it must be credited to be a moral person established in accordance with Mexican law, its solvency economic, technical, administrative and financial capacity in the provision of the services of handling and storage of goods, as well as that of its shareholders and to be aware in its fiscal obligations, and to annex to its application, copy of the documentation showing the legal use or enjoyment of the building in which it is shall provide the services, investment programme and other documents established by the Tax Administration Service by means of rules to prove that the applicant fulfils the required conditions.

The authorisations may be granted for up to 20 years, which may be extended at the request of the person concerned up to an equal period, provided that the the application is submitted during the last three years of the authorisation and the requirements for its granting, as well as the obligations arising therefrom, are still fulfilled. In no case shall the original period of validity or the extension of the authorization be greater than the one for which the authorized person has the legal use or enjoyment of the building in which the service will be provided.

ARTICLE 14-B. Individuals who obtain the concession or authorization to provide the services of handling, storage and custody of goods in the audited enclosures, in accordance with the foregoing articles, shall comply with the obligations established in this Law and to maintain the means of control that the Tax Administration Service points out by means of rules, as well as to make the payment of the use referred to in section VII, of article 15 of this Law, which must be heard regardless of the use or right to which they are obliged to pay by the use, enjoyment or use of the properties of the public domain.

The remuneration for the provision of these services shall be fixed between the parties, when they are provided by private individuals. In the case of the transfer of goods from one warehouse to another, the parties shall be subject to the provisions of Article 15 (VI) of this Law.

ARTICLE 14-C. The Tax Administration Service may authorize legal persons formed in accordance with Mexican law to provide the services of loading, unloading, and maneuvers of goods in the fiscal room. Companies wishing to provide these services will have to apply for the authorisation and comply with the requirements and conditions specified by the Tax Administration Service by means of rules.

Authorized companies must comply with guidelines to be determined by the Tax Administration Service through rules for control, surveillance, and security of the fiscal and foreign trade goods.

ARTICLE 14-D. Persons who have the use or enjoyment of a property within the constituency of any customs office may to request the Tax Administration Service to enable the property to be introduced for the introduction of goods under the system of strategic oversight and authorization for its administration. The property shall be designated as a strategic audit facility. The person concerned must comply with the requirements of the Tax Administration Service by means of rules to ensure the tax interest.

To proceed with the authorization referred to in this article, it must be credited to be a moral person constituted in accordance with Mexican law, its solvency economic, technical, administrative and financial capacity, as well as that of its shareholders, to be current in the performance of its fiscal obligations, and to comply with the requirements of the Tax Administration Service by means of rules. The application must annex the investment program, the documentation showing the legal use or enjoyment of the property, that the property complies with security, control, access and other conditions that the Service of Tax administration by rules.

The authorisation may be granted for up to 20 years, which may be extended at the request of the person concerned for up to a period of time, provided that the is submitted during the last two years of the authorisation and the requirements for its granting, as well as the obligations arising therefrom, are still fulfilled. In no case shall the original period of validity or the extension of the authorization be greater than that for which the authorized person has the legal use or enjoyment of the property.

The persons who obtain the authorization referred to in this Article shall be responsible for administering, supervising and controlling such an audit facility, complying with guidelines to be determined by the Tax Administration Service by means of rules, for the control, surveillance and security of the audited premises and foreign trade goods, without prejudice to the exercise of powers of the authority customs authorities; making available to the customs authorities facilities previously approved by those authorities for the purposes of the dispatch of goods, and the other facilities resulting from this Law, as well as covering the costs involved in the maintenance of such facilities; make available to the customs authorities the equipment required to expedite customs clearance and automated systems for the control of goods, persons and vehicles entering or withdrawing from the audited premises.

Persons who obtain the authorization referred to in this Article shall not be subject to the payment of the use referred to in Article 15, fraction VII of this Act.

The Tax Administration Service shall cancel the authorization referred to in this Article in accordance with the procedure laid down in the Article 144-A of this Law, to those who cease to comply with the requirements for the granting of authorization, do not comply with the obligations provided for in this Law or the authorization or incur any causal cancellation established in this Law or in the authorisation, taking the necessary measures in relation to the operation of the individuals who are authorised to allocate goods to the system of strategic oversight.

ARTICLE 15. Individuals who obtain the concession or authorization to provide the handling, storage and custody services of foreign trade goods shall comply with the linings to be determined by the customs authorities for the control, surveillance and security of the audited premises and foreign trade goods, as well as the following:

I.            Guarantee annually, in the first 15 days of January, the tax interest in an amount equivalent to the average value of the goods stored during the previous calendar year, or to enter into a contract of insurance which cover that value. In the latter case, the principal beneficiary shall be the Secretariat, in order to ensure that, where appropriate, it shall be charged with the contributions due on the external trade goods. Once the corresponding contributions are covered, the remainder will be in favour of the beneficiary.

The above will not be applicable for general warehouse warehouses.

Il. Destinations facilities for the customs recognition of goods, to which only the personnel who authorize access will have access the customs authorities. Such facilities shall meet the specifications of the Tax Administration Service and other specifications provided for in the applicable legal provisions. Facilities common to several warehouses may be constructed to carry out such recognition.

III.         To have closed circuit television cameras, an electronic system that allows the link with that of the Tax Administration Service, in which it takes the control of inventories, by means of a simultaneous recording of the operations carried out, as well as the goods which would have caused it to be abandoned in favour of the Federal Prosecutor's Office. By means of such a system, the customs authorities must be notified of the violation, damage or loss of the packages stored, as well as of the goods which they have caused to be abandoned. The Tax Administration Service, by means of rules will establish the guidelines to carry out the link of said system, as well as the means of control that ensure the correct handling of the goods.

IV.          To provide the handling, storage and custody services of the goods shipped by the customs authorities or those that have passed to the property of the Federal Fishery, without in any case the space occupied by these goods 20% of the volumetric storage capacity. For these services, a fee will be charged equal to the one to be covered by private individuals provided that it does not exceed the quota established in the Federal Law on the same services, when the customs authorities provide them in the tax. The payment of the fee shall be made only by way of compensation against the use referred to in section VII of this Article, without it being returned.

Where the goods are not removed for reasons attributable to the customs authorities, the service shall not be charged to the particular concerned and the non-cashed consideration may be compensated against the aforementioned use.

V.           Allow free storage and custody of goods, in accordance with the following:

a) In import goods, two days, except in audited enclosures located in maritime traffic customs, in which case the time limit shall be seven days.

b) In export goods, fifteen days, except minerals, in which case the time limit shall be thirty days.

The time limits referred to in this fraction shall be computed on calendar days from the day following the day on which the warehouse receives the goods, irrespective of whether they have been the subject of of transfer or transhipment. In the case of imports which are carried out by sea or air, the time limit shall be calculated from the day on which the consignee receives the communication that the goods have entered the warehouse.

During the period in which the free storage and custody of the goods is permitted, only the handling service of the goods and the maneuvers for the recognition will be paid prior.

VI.          Allow the transfer of the goods from one storeroom to another, when a written request is made from the importer, exporter, consignee or consignee thereof, provided that the charges relating to the goods have been cleared carrier, appearing in the respective transport contract and accompanying the acceptance of the warehouse to which they are to be transferred. The transfer must be performed by the store that accepted it.

In cases of transfer of goods to which this fraction refers, when the warehouse allowing the transfer has effected the deconsolidation of the goods, the deconsolidation charges may not exceed the amount of the charges charged by the warehouse in respect of the goods which are the object of deconsolidation and which remain in that warehouse. Transfer and deconsolidation shall only proceed when the requirements and controls for such purposes are met by the Tax Administration Service by means of rules. Additional charges will not be charged for only allowing the transfer of goods.

VII.         Pay in the authorized offices a 5% use of all the income earned for the provision of the handling, storage and custody services of the goods in the previous month, without any deduction. The payment shall be made monthly within the first 15 days of the month following that to which the payment corresponds.

On the basis of the monthly payments, expenditure may be reduced carried out by works carried out in the administrative offices of the customs office and its complementary facilities, in accordance with the programmes authorized by the Tax Administration Service, without any reduction of the value tax added to the completion of these works. It may also reduce the use of the amounts provided to the trust established for the improvement of the means of information technology and control of the customs authorities.

VIII.       Save absolute reserve of the information relating to the goods which are in deposit with the customs office and may only be provided to the customs authorities.

When persons providing the services referred to in this Article, fully or partially allocate the warehouse for their own use, the use referred to in section VII of this Article, shall be calculated in accordance with the proportion which the part intended for own use represents in respect of the total storage susceptible volume. In this case, in order to determine the basis of the use, the revenue shall be estimated by considering the volume of the goods stored, the storage period and the tariff corresponding to the warehouse itself or to one of the characteristics similar to that to provide services to the general public in the same tax area.

The granting or cancellation of the authorization will be revoked in accordance with the procedure provided for in Article 144-A of this Law, when it is violated in more than two occasions with one of the obligations set out in the first paragraph and in fractions II, III, IV, V and VI of this Article, in Sections VII and VIII of Article 26 of this Law.

ARTICLE 16. The Secretariat may authorize individuals to provide the necessary electronic data processing services and related services. for the purpose of carrying out customs clearance, and for other operations which the Secretariat itself decides to authorise, including those relating to other contributions, whether they are caused by customs formalities or by any other cause. Individuals wishing to obtain the authorization referred to in this Article shall comply with the following requirements:

l. Have five years of experience, providing the services to be authorized.

II. Having paid social capital of at least $2,210,150.00.

III. Meet the procedural requirements that the Secretariat establishes in the call for these effects to be published in the Federation Official Journal.

The Secretariat itself may authorise individuals to provide other services to facilitate the customs recognition of goods.

The Secretariat will determine the amounts that will be paid by persons performing the customs operations to those who provide these services. This payment, including the value added tax transferred on the occasion of the consideration, will be credited against the amount of the customs processing rights referred to in Articles 49 and 50 of the Federal Law of Rights and may not be exceeding the above mentioned rights, except in the case of the consideration paid on the basis of the second recognition. The accrediting referred to in this paragraph shall in no case result in a balance in favor of accreditable against other operations, nor return.

The rights and consideration referred to in the preceding paragraph shall be made jointly with the authorized offices. The Secretariat shall determine by rules the percentage that the total corresponds to the rights, to the individuals and the tax to the added value transferred in reason of the consideration.

ARTICLE 16-A. The Tax Administration Service may grant authorization to provide the services of prevalidation electronic data, contained in the pediments, provided that the data subjects credit their moral and economic solvency, as well as being aware in the fulfilment of their tax obligations, and comply with the requirements established by the Service Tax Administration in rules. Under no circumstances may authorisation be issued to the person acting as an importer, exporter or customs agent.

The prevalence is to verify that the data settled in the order, are within the syntactic, catalogic, structural and normative criteria, as is established by the Tax Administration Service, to be presented to the electronic system of the Service itself.

In order to obtain the authorization provided for in the first paragraph of this article, the interested parties must have computer equipment linked to the electronic system customs office of the Tax Administration Service, as well as that of importers, exporters and customs agents when the customs clearance is carried out by the customs office, and a simultaneous registration of its operations. The Tax Administration Service shall establish the guidelines for carrying out the link of the means of computation, as well as the content and form of the register cited.

The authorisations may be granted for up to 20 years, which may be extended for an equal period, upon application by the person concerned before the Tax Administration Service one year before its expiration, provided that the requirements for its granting and the obligations arising therefrom continue to be met.

Persons who obtain the authorization in the terms of this article, will be required to pay in the authorized offices, monthly, in the first twelve days of the month following the one to which the payment corresponds, a use of $210.00 for each request that prevails and which is subsequently presented to the customs authority for dispatch. Such use shall be made available to a public trust for the programme for the improvement of the information and control of customs authorities.

Those who introduce or extract from the national territory goods shall prevail on the orders submitted to the customs electronic system, with the persons authorised in accordance with this Article.

ARTICLE 16-B. The Tax Administration Service may grant authorization to individuals to provide services of electronic processing of data and related services necessary to carry out the control of the temporary importation of trailers, semi-trailers and container ships.

In order to obtain the authorizations referred to in the preceding paragraph, it must be credited to be a moral person established in accordance with Mexican law, its solvency (a) moral and economic, its technical, administrative and financial capacity in the provision of electronic data processing services, as well as that of its shareholders and be aware of its tax obligations, for which it must annex its request, copy of the documentation provided by the Regulation for accredit that the applicant meets the required conditions.

To obtain this authorization the stakeholders must meet the following requirements:

I. Use the control media that is set by the Tax Administration Service by general rules.

II. Count on the means of computing and data transmission linked to that of the Tax Administration Service, as well as keeping a simultaneous record of its operations. The Tax Administration Service shall establish the guidelines for carrying out the link of the means of computation, as well as the content and form of the register cited.

The authorisations provided for in this Article may be granted for up to ten years, which may be extended by an equal period, upon request of the interested party filed with the Tax Administration Service one year before its expiration, provided that the requirements for its granting and the obligations arising from it are still met.

Persons who obtain the authorization in the terms of this article, will be required to pay in the authorized offices, monthly, in the first twelve days of the month following that to which the payment corresponds, a use of $170.00 for the prevalidation of the order for the temporary importation of each trailer, semi-trailer and container, same as amparate his legal stay by the time limit laid down in Article 106; Part I of this Law. The use will be provided to a public trust for the program of improvement of the means of informatics and control of the customs authorities.

ARTICLE 17.- People who provide their services or who perform activities within the fiscal or tax precincts must carry the gaffes or other distinctive features that identify them, in the terms that the Secretariat sets by rules.

Only persons authorized by the customs authorities may enter the tax or tax precincts. In case of non-compliance with the provisions of this paragraph, those authorities shall carry out the acts referred to in Article 40 of the Fiscal Code of the Federation.

ARTICLE 18. The twenty-four hours of the day and every day of the year shall be business for the exercise of the powers of verification of the customs authorities. For the purposes of Article 10 of this Law, the hours and days by rules shall be considered to be the case.

ARTICLE 19. The customs authorities, at the request of an interested party, may authorise the services referred to in the Article 10 of this Law, as well as the other of the office, are provided by the customs staff, in place other than the authorized one or in the indeft day or hour, provided that the requirements laid down by the Tax Administration Service are met. by rules.

ARTICLE 20. Carrier companies and their representatives on national territory, captains, pilots, drivers, and owners of means of transport of goods for the entry or exit of the national territory, are obliged to:

I.            Make available to the customs authorities the means of transport and the goods which they conduct for inspection or verification, at the place indicated for such purposes.

II. Apply the measures that the customs authorities point out to prevent and ensure in vehicles compliance with the provisions of this Law.

III.         Display, when required by the customs authorities, the documents to be covered by the means of transport and the goods leading to it.

IV. (Repeals).

V. Place on packages carrying and containing goods which are explosive, flammable, polluting, radioactive or corrosive, or marks or symbols that are mandatory internationally, when the document that protects their transport points out that this is the type of goods.

VI. Avoid the sale of foreign goods on ships or aircraft once they are in the national territory.

VII. Transmit in electronic document to the customs authorities and the holders of the audited enclosures the information related to the goods and their transportation, prior to their arrival in the national territory or the departure thereof, in the terms and conditions established by the Tax Administration Service by means of rules, which shall be understood as transmitted once the (a) Such transmission may be carried out through persons who are obliged to do so by the authorities. An acknowledgement that the electronic customs system will generate the electronic system must be declared in the order for the purposes of Article 36 of this Law and other applicable provisions.

VIII.       Communicate to the customs authorities and the audited enclosures, the arrival of the goods in the national territory in the terms established by the Tax Administration Service by means of rules.

IX. Companies that provide the international passenger transport service will have an obligation to provide passengers with the official form of the a declaration referred to in Article 50 of this Law.

X.            Register with the registry of carrier companies that the Tax Administration Service can establish by rules.

In the case of maritime traffic, the captains must also pay the tax credits that the vessel would have caused.

Before leaving a vessel, its master or vessel's master or vessel shall submit to the customs authorities a list of the special equipment referred to in Article 31 of this Regulation. this Law, which in case of containing errors may be corrected before setting sail.

The carrier companies must appoint a representative on national territory to the Tax Administration Service for the purposes of the responsibilities assigns this Act.

ARTICLE 21. The goods entering the national territory, or intended to be extracted by the postal route, shall be entrusted to the Postal Service. Mexican, under the supervision and control of the customs authorities.

For the purposes of the foregoing paragraph, the Mexican Postal Service shall:

I.            Open postal packages from abroad or nationals for export, in the post offices of exchange in the presence of the customs authorities, in accordance with the procedure laid down by the Secretariat by means of rules. style = 'mso-bidi-font-weight:normal' >

II.            Present the goods and declarations corresponding to the customs authorities for their dispatch and, where appropriate, tariff classification, assessment and determination of tax credits.

III. Deliver the goods after the obligations of non-tariff regulations and restrictions have been met and the credits paid fiscal, regardless of the type of postal shipment.

IV. To receive payment of tax credits and other benefits that are caused, in the case of imports and exports, and to find out the Treasury of the Federation no later than 30 days after the goods have been presented to the customs authorities for dispatch.

V. Make the goods of foreign origin available to the customs authorities within 10 days of the date on which they fall into "I pray in accordance with the law of matter." Once they are made available to the customs authorities they will become the property of the Federal Fishery.

VI. Provide the data and display the documents required by the customs authorities for the purpose of exercising their functions, for which they are entitled to collect them from the data subject, where appropriate.

VII. Give notice to the customs authorities of parcels and postal items containing goods of foreign origin entering the territory national and those returning to the sender.

ARTICLE 22. The sender of the postal items containing goods for export will manifest it in the wrappers.

Equal obligation has the sender of foreign goods to send them from a border region or region to the rest of the country.

Chapter II

Deposit to Customs

ARTICLE 23. The goods shall be placed at the customs office in the tax or audit grounds intended for this purpose. object, for the purpose of placing them under a customs procedure.

Explosive, flammable, corrosive, polluting or radioactive goods may only be unloaded or placed in deposit with the customs office upon entry into or out of the national territory, provided that the following requirements are met:

l. That the goods have the authority of the competent authorities.

ll. That the enclosure has appropriate places for storage, because of its security conditions.

With radioactive and explosive goods remaining in storage at the customs office in fiscal areas, the customs authorities shall immediately deliver them to the competent authorities and bodies in the matter, whose custody and supervision will be stored, being responsible to those, in the terms of Article 26 of this Law.

ARTICLE 24. International transit passengers entering national territory by air or land may leave their goods in deposit with the customs office, even if they are not to be used for a customs procedure.

ARTICLE 25. The goods placed in the warehouse before the customs office may be the reason for acts of preservation, examination and sampling, provided that they do not alter or modify its nature or the taxable bases for customs purposes. The customs authority may authorise the taking of samples, in which case the compensatory contributions and quotas corresponding to them shall be paid.

Also, in the case of the goods referred to in this article, the services of storage, laboratory analysis, surveillance, labeling, marking and placement of legends of commercial information. For these purposes, the customs authorities shall take the necessary measures to safeguard and protect the tax interest and the goods themselves.

The goods that are placed in deposit with the customs office in the control room, may be destined to the regime of the strategic control enclosure, without it is necessary to remove them from the warehouse in which they are in deposit with the customs office, complying with the control guidelines that the Tax Administration Service points out by means of rules.

ARTICLE 26. The persons who have obtained the concession or authorization to store goods in deposit with the customs office shall have the obligations listed below, in addition to those mentioned in the respective concession or authorisation:

l. Receive, store, and guard the goods sent to them by customs.

II. Allow customs personnel who, by written order of competent authority, to monitor warehouse work.

llI. Apply in warehouses the measures that the customs authorities point out to prevent and ensure compliance with the provisions of this Law.

IV. Maintain security instruments put by customs authorities in warehouse departments or stored packages.

V. Return the containers, where goods were found to have caused abandonment in favor of the Federal Fishery, to its owners or tenants without any payment for the storage of such containers.

VI. Deliver the goods that have been shipped or have become the property of the Federal Fishery and are in their custody, subject to authorization by the the authority or at the request of the authority within a maximum period of ten days from the respective authorisation or application.

VII.         To deliver the goods which they have stored, once they have been found that the data in the requested order, is in line with the contents of the electronic customs system, in which the payment of the payment of the goods is also shown. Certain compensatory contributions and quotas.

Dealing with operations covered by consolidated orders, the finding will be made by considering the data contained in the consolidated notice provided, with the contents in the customs electronic system, in which the number of consolidated pediments appears.

In the delivery of goods in containers, the data concerning the container with the characteristics of the container must also be verified.

VIII.       Give immediate notice to the customs authorities, when the data established in the orders or the consolidated notice referred to in the previous fraction is established, they detect that the payment was not made or that the data did not match. In this case they shall retain the order and the documents which have been submitted to them to withdraw the goods.

ARTICLE 27. If the goods at the customs warehouse are destroyed by accident, the tax obligation shall be extinguished, unless the persons concerned are remains for a customs procedure.

ARTICLE 28. The Federal Fiscus will answer for the value of the goods that, deposited in the fiscal and under the the custody of the customs authorities, the customs authorities are lost, destroyed or rendered unusable by reason of the customs authorities, as well as by the tax credits paid in respect of the customs authorities. The customs personnel responsible for the handling and custody of the goods shall be responsible for the same concepts, before the Federal Fishery.

The owner of the goods lost in a fiscal room, may ask the Secretariat, within two years, to pay the value they had the same at the time of their deposit to the customs office. To this end, it shall prove that at the time of the loss these goods were in the tax area and in the custody of the customs authorities, as well as the amount of their value. If the request is made, the Federal Fiscus will pay the value of the lost goods.

Persons who have obtained concession or authorization to provide the handling, storage and custody of goods will respond directly to the Fiscus Federal for the amount of the tax credits to be paid for the lost goods and to those interested in the value of the goods at the time of their deposit with the customs office. They shall also be directly liable to the Federal Fiscus for the amount of the tax credits payable for the goods they have delivered without complying with the requirements laid down in the Law or when they incur infringements or offences related to the introduction, removal, handling, storage or custody of foreign trade goods, as well as the value of such goods, in the case of goods seized or caused to be abandoned.

A commodity is considered to have been misplaced, when five days from the date the order was ordered for examination, delivery, recognition or any other purpose, is not presented by the personnel in charge of their custody. From the date on which the goods are deemed to be lost, the charges for the handling, storage and custody services shall cease until the date on which they are located.

The goods shall be deemed to be lost after 30 days from the date on which they were lost.

When loss or loss occurs by chance or force majeure the depositaries will not be responsible.

ARTICLE 29. Caused to leave in favor of the Federal Fishery the goods that are in deposit with the customs office, in the following cases:

I. Expresly, when the stakeholders so manifest in writing.

II. tacitly, when they are not removed within the time limits listed below:

a) Three months, dealing with export.

b) Three days, dealing with explosive, flammable, polluting, radioactive or corrosive goods, as well as perishable or easy goods decomposition and live animals.

The deadlines referred to in this paragraph will be up to 45 days, in cases where maintenance and conservation facilities are available. of the goods in question.

c) Two months, in other cases.

They will also cause to abandon in favor of the Federal Fishery the goods that have been seized by the customs authorities for the purpose of the processing of an administrative or judicial procedure or when having been sold or rematoned do not withdraw from the tax or tax grounds. In these cases, they shall be abandoned in two months from the date on which they are made available to the persons concerned.

Goods shall be deemed to be available to the data subject from the day following the day on which the relevant resolution is notified.

They will not cause abandonment of the goods of the centralized Federal Public Administration and the Federal Legislative and Judicial Powers.

ARTICLE 30. The periods referred to in Article 29 (II) of this Law shall be computed from the day following that in which the goods enter to the warehouse in which they are placed at the customs office, except in the following cases:

I. Dealing with operations carried out in maritime traffic, the period shall be computed from the day following the day on which the unloading of the vessel.

II. Dealing with goods belonging to foreign embassies and consulates, to international organizations of which Mexico is a member, and Luggage and household goods of the officials and employees of the said representations and agencies, the time limits for abandonment shall be initiated three months after the goods have entered deposit with the customs office.

ARTICLE 31. The special equipment that vessels use to facilitate loading, unloading, and ground maneuvers, will cause a three-month abandonment. after the day following the day on which those vessels have left the port.

During that period, this team will be able to stay in the port without paying taxes to foreign trade and to use other vessels of the carrier that has left it in the port.

ARTICLE 32. Where the time limit, corresponding to the case in question, as referred to in Article 29 has elapsed. of this Law, the customs authorities, shall notify the owners or consignors of the goods in person, at the address shown in the transport document, that the period of abandonment has elapsed and that they have 15 days to remove the goods, after verification of compliance with the obligations relating to non-tariff regulations and restrictions, as well as the payment of tax credits caused and which, if not, will be understood as having become the property of the Federal Tax Office. In cases where the notification cannot be carried out on a personal basis; no address has been made or the person indicated does not correspond to the person, the notification shall be made in the customs office.

Dealing with explosive, flammable, polluting or corrosive goods, as well as perishable or easily decomposing goods and live animals, the deadline for the removal of the goods referred to in the preceding paragraph shall be three days.

Once the Tax Administration Service determines the destination of the goods that would have passed to the Federal Prosecutor's Office and those that may be In accordance with Article 145 of this Law, persons who provide the services referred to in Article 14 of the Law shall destroy those goods of which that body does not have such a body. must comply with the procedure that the Tax Administration Service set by rules. The cost of destruction will be borne by the people who carry it out.

The acquirer of such goods may choose to return them abroad or use them for any of the customs procedures under the terms of this Law, calculating the basis for payment of the goods. contributions in accordance with the provisions of Title III, Chapter Ll of this Law. The proceeds of the sale shall be for the funds constituted for the maintenance, repair or extension of the customs facilities referred to in Article 202 of this Law, as well as to pay the charges incurred for the handling, storage, custody and sale of the goods in the terms that the Secretariat establishes by means of rules.

ARTICLE 33. Abandonment deadlines will be interrupted:

l.             For the interposition of the administrative appeal that corresponds to the Federation's Fiscal Code or the filing of the lawsuit in the trial that proceeds.

The resource or the claim will only interrupt the deadlines in question, when the final resolution that falls does not confirm, in whole or in part, the which was challenged.

Il.           For consultation between authorities, whether the delivery of the goods to the stakeholders depends on the consultation.

III. For the loss of goods that are in deposit with the customs office.

ARTICLE 34. Where the tax precinct does not have appropriate places for the preservation of perishable or easily decomposed goods or live animals, the customs authorities shall sell or donate them within three days from the day following the entry into the tax chamber and the person concerned shall be compensated for the terms laid down by the Regulation for that purpose.

Chapter III

Issue of merchandise

ARTICLE 35. For the purposes of this Law, it is understood by customs clearance the set of acts and formalities relating to the entry of goods into and out of the national territory, which according to the different traffics and customs procedures The customs authorities and those who introduce or extract goods from the national territory, whether the consignees, the addressees, the owners, the holders or the holders of the goods, must be placed before the customs office. imports and senders in exports, as well as customs agents, using the electronic customs system. The Tax Administration Service shall establish by means of rules, as appropriate, in relation to the use of the electronic customs system in cases of contingencies arising from fortuitous cases or force majeure.

ARTICLE 36. Those who introduce or extract goods from the national territory for a customs procedure are obliged to transmit, through the electronic customs system, an electronic document to the customs authorities, a request with information concerning the goods, in the terms and conditions laid down by the Tax administration by means of rules, using the signature Advanced electronics or digital seal, and must provide an impression of the order with the corresponding information, which will be printed with the bar code.

In the pediments in which the advanced electronic signature or digital seal appears and the acceptance code generated by the electronic customs system, it shall be deemed to be which were transmitted and effected by the person to whom such advanced electronic signature or digital seal is concerned, whether of the importers or exporters, the customs agent or his authorised customs agent.

The use of the advanced electronic signature or digital stamp corresponding to each of the importers, exporters, customs agents and customs agents, will be equivalent to the autograph of these.

ARTICLE 36-A. For the purposes of Article 36, in conjunction with Article 6o. of this Law, and other applicable law, customs agents and those who introduce or extract goods from the national territory for customs purposes, are obliged to transmit in electronic or digital documents as annexes to the order, except as provided for in the applicable provisions, the following information shall contain the acknowledgement generated by the electronic customs system, in accordance with which it shall be transmitted and presented:

I. On import:

a) The relative to the value and other data related to the placing on the market of the goods, contained in the invoice or equivalent document, where the customs value of the goods is determined in accordance with the transaction value, stating the corresponding acknowledgement provided for in Article 59-A of the This Act.

b) The one contained in the bill of lading, list of packaging, guidance or other transport documents, and requiring the Tax Administration Service by means of rules, declaring the respective charge provided for in Article 20, section VII of this Law.

c) regulations and non-tariff restrictions on imports, which would have been issued in accordance with the Foreign Trade Act, provided that they are published in the Official Journal of the Federation and are identified in terms of the fraction the tariff and nomenclature corresponding to them in accordance with the The Law of General Taxation of Import and Export.

d) The one that determines the origin and origin of the goods for the purposes of the application of tariff preferences, compensatory quotas, quotas, country of origin marking and other measures to be established in accordance with the applicable provisions.

e) The digital document on which the security in the guarantee customs account referred to in Article 84-A of this Law, where the declared value is lower than the estimated price established by the Secretariat.

In the case of goods susceptible to be identified individually, the information relating to serial numbers, part, mark, model or, failing that, the technical or commercial specifications required to identify the goods and to distinguish them from similar goods, where such data exist. This information shall be reported in the transmitted information relating to the value and other marketing data of the goods. However, companies with export programmes approved by the Ministry of Economy will not be obliged to identify the goods when they make temporary imports, provided that the imported products are Components, inputs and semi-finished items, as provided for in the relevant programme; where these undertakings choose to switch to the definitive import arrangements they shall comply with the obligation to transmit the serial numbers of the goods that you would have imported temporarily.

Dealing with reexpeditions will be in accordance with article 39 of this Law.

II.         On export:

a) The relative to the value and other data related to the placing on the market of the goods, contained in the invoice or equivalent document, stating the corresponding acknowledgement provided for in the Article 59-A of this Law.

b) regulations and non-tariff restrictions on exports, which would have been issued in accordance with the Foreign Trade Act, provided that they are published in the Official Journal of the Federation and are identified in terms of the the tariff and nomenclature corresponding to them in accordance with the The Law of General Taxation of Import and Export.

In the case of other customs procedures, the annexes to the order shall be those which provide for the applicable provisions, in accordance with which it shall be transmitted and submitted. the information in electronic or digital documents, in accordance with the provisions of this Article and 6o. of this Law.

For the purposes of fractions I and II of this Article, the Tax Administration Service may require that the requested or consolidated notice be treated as consolidated pediments, accompanying information required in accordance with international agreements entered into by Mexico, including in electronic or electronic messages or documents.

In the case of export of goods that would have been imported under the terms of Article 86 of this Law, as well as the goods that would have been imported temporarily and returning in the same state, which may be identified individually, the information relating to serial numbers, part, mark, model or, failing that, the technical or commercial specifications necessary to identify the goods and distinguish them from similar goods, when such data exists. This information shall be reported in the electronically transmitted information relating to the commercial value.

Electronic transmission of the information relating to the value and other marketing data of the goods shall not be required for imports and exports; made by embassies, consulates or members of foreign diplomatic and consular staff, those relating to electrical energy, crude oil, natural gas and its derivatives when they are made by piping or cables, and in the case of menajes from home.

You must print on the order, bar code or use other means of control, with the features set by the Tax Administration Service by rules.

Dealing with compliance with non-tariff regulations and restrictions on animal and plant health, the same shall be verified in the fiscal grounds or Customs audit that points to the Tax Administration Service by means of rules.

ARTICLE 37. Interested parties may transmit an electronic document to the customs authorities, a single request which ampare a number of single-payer operations, which will be called consolidated pediment, in the following cases:

I.           For export operations.

II.         In import operations under export programmes approved by the Secretariat of the Economy.

III.        In other cases that you set the Tax Administration Service by rules.

ARTICLE 37-A. Those who exercise the options referred to in the previous article must comply with the following:

I. Transmit, through the electronic system customs, in electronic document to the customs authorities, the information concerning the goods which are introduced or extracted from the national territory in accordance with Article 59-A of this Law and, in the terms and conditions laid down in this Law the Tax Administration Service by means of rules, using the advanced electronic signature or digital seal and shall provide a consolidated notice with the corresponding information, which shall be printed with the bar code.

The electronic transmission in which the advanced electronic signature or seal appears digital and the acknowledgement generated by the electronic customs system, shall be deemed to have been transmitted and effected by the person to whom the said signature or stamp, be it of the importers or exporters, the customs agent or his agent Authorized customs.

II.        Submit the goods, the automated selection mechanism and, instead of the request, provide an impression of the consolidated notice, in the terms and conditions established by the Tax Administration Service by rules.

III.       Activate the automated selection mechanism for each vehicle.

IV.        Transmit in electronic document the consolidated order on the Tuesday of each week, in which all the operations carried out during the previous week will be recorded, same as from Monday to Sunday, complying with the referred to in Article 36 of this Law, as well as the time limits, assumptions and conditions established by the Tax Administration Service by means of rules.

V. Anexar to the pediment and the transmission (a) the electronic or digital document referred to in Part I of this Article and, where applicable, to the consolidated notice, the information to be used to verify compliance with the non-tariff regulations and restrictions; Article 36 and 36-A of the Law, which must be declared in the electronic transmission and, where applicable in the consolidated notice, the corresponding charges according to which the annexes are to be transmitted and presented.

ARTICLE 38. (Repeals).

ARTICLE 39. Those who carry out the reissue of goods are obliged to transmit through the electronic system customs, in electronic document, a request with information concerning the said goods, complying with the provisions of article 36 of this Law, as well as in the terms and conditions established by the Service of Tax Administration by rules, as well as providing an impression of the the corresponding information, which will be printed with the bar code.

Annex to the order must be accompanied:

I. Information about the number of the request for import into the border region or region, or where it is a person other than the importer, the digital document containing the invoice meeting the requirements laid down in the Tax Code of the Federation, The requested acknowledgement must be declared in the order.

II. The electronic or digital document that contains the information to verify compliance with the regulations and non-tariff restrictions applicable to the rest of the national territory, in accordance with the provisions on the matter, and must declare in the order the charges corresponding to which they are to be transmitted and presented the Annexes.

ARTICLE 40. The formalities related to the dispatch of the goods shall be promoted by the importers or exporters or through the customs agents acting as their consignors or agents.

The moral persons who promote the dispatch of the goods without the intervention of a customs agent, will have the obligation to carry out the customs clearance through of their legal representative, who must prove to the Tax Administration Service, in the terms and conditions laid down in the Rules of Procedure. This representative shall at least meet the following requirements:

a) Be a physical person and be current in the compliance with their tax obligations.

b) Being a Mexican national.

c) Credit the existence of a relationship work with the importer or exporter.

d) Credit experience or knowledge in foreign trade matters.

The natural persons who promote the dispatch of the goods without the intervention of a customs agent must comply with the requirements and conditions which are set out in the Regulation.

The importers and exporters who choose to issue the goods, as well as the customs agents when they act as their consignors or agents, must comply the obligations laid down in this Act relating to customs clearance.

ARTICLE 41. customs agents will be legal representatives of importers and exporters, in the following cases:

I.- Dealing with the actions that result from the customs clearance of goods, provided that they are held within the fiscal enclosure.

II.- Dealing with notifications that result the customs clearance of the goods.

III. When it comes to the minutes or the letter refer to Articles 150 and 152 of this Law.

IV.        Dealing with the actions and notifications resulting from the inspection or verification of the goods during their stay in the fiscal room by virtue of their dispatch.

Importers and exporters may express in writing to the customs authorities that they have ceased such representation, provided that the same is filed after the minutes or the written record are notified. corresponding.

The customs authorities shall notify importers and exporters, in addition to the representative referred to in this Article, of any procedures which may be start after customs clearance, outside the fiscal precinct.

ARTICLE 42. If the person who must formulate the order ignores the characteristics of the goods in deposit with the customs office, he may examine them for that purpose.

ARTICLE 43. Elaborated the request and made payment of the compensatory contributions and quotas determined by the the goods shall be presented with the consolidated order or notice before the customs authority and the automated selection mechanism shall be activated which shall determine whether the customs recognition of the goods is to be carried out. If yes, the customs authority shall recognise the goods in the tax area in respect of the goods.

If no irregularities are detected in the customs recognition or the precautionary seizure of the goods, or the result of the selection mechanism It determines that customs recognition should not be practiced, they will be delivered immediately.

If the document referred to in Article 36-A (I) (e) of this Law has not been transmitted and presented, the goods shall be delivered to the presented himself.

Dealing with the export of goods by maritime traffic customs, it will not be necessary to present the goods to the automated selection mechanism, always the goods are located within the tax or audit grounds, so in case the automated selection mechanism determines that the customs recognition is to be carried out, it shall be carried out in the relevant enclosure.

In cases where no request is required to activate the automated selection mechanism, the goods must be presented to the automated selection mechanism. documentation, in the terms referred to in this Article.

Customs recognition does not limit the powers of verification of the customs authorities in respect of goods entering or extracting from the territory Article 36 of the Tax Code of the Federation is not applicable in these cases. If the authorities omit at the time of dispatch object to the value of the goods or the documents or information which serve as the basis for determining the value, the value declared shall not be understood to have been accepted or a favourable resolution exists. particular.

The customs authorities, in the exercise of their powers, may use the systems, technological equipment, any other means or services with which it is counted and which facilitate the recognition, inspection or verification of the goods.

When the customs recognition is practised with support from authorized individuals, using the non-intrusive technology effect, it will be issued by the a customs opinion on the analysis and interpretation of images, the content of which shall be presumed to be true, to be provided to the customs authorities immediately after it has been carried out, in the terms and conditions laid down by the customs authorities. the Tax Administration Service by means of rules, for the effects of their competition and, where appropriate, the continuation of customs recognition.

ARTICLE 44. (Repeals).

ARTICLE 45. Where the taking of samples of sterile, radioactive goods is required in the customs recognition, dangerous or where special facilities or equipment are necessary for the taking of the same, importers, exporters or customs agents, when acting on behalf of those, must take them in advance for the purposes of the the moment of customs recognition. In any case, the samples may be taken at the time of the customs recognition, in the terms laid down in the Regulation.

importers or exporters who are registered for the taking of samples of sterile, radioactive, dangerous goods or for which special equipment or equipment is required for the taking of the same, they shall not be required to submit the samples referred to in the preceding paragraph.

The customs authorities may suspend for up to six months the entry in the register referred to in this Article, when in the exercise of their powers of verification they detect irregularities. between the declared and the goods actually imported or exported. Those authorities may also cancel the said registration, where the importer or exporter has been suspended on three occasions or when the competent authorities detect any manoeuvres aimed at circumventing compliance with the requirements. tax obligations. In both cases, the tax credits shall be determined and an equivalent fine of 8% to 10% of the commercial value of the goods imported into or exported to the national territory shall be determined by declaring them to be the same. terms in terms of the fact that an irregularity was detected in the case and in the case of imported or exported goods, carried out in the preceding six months or in the time of operation if the latter is minor, without prejudice to other penalties which are applicable.

When sampling is performed, the corresponding sampling report shall be lifted.

ARTICULO 46. When authorities on the occasion of the review of the electronic declarations made and of the electronic or digital documents transmitted and presented to them; of the customs recognition; of the inspection or verification of goods in transport, have knowledge of any irregularity, the same shall be stated in document which for the purpose is lifted, in accordance with the appropriate procedure, in the terms of Articles 150 to 153 of this Law.

ARTICLE 47. Importers, exporters and customs agents, prior to the foreign trade operation they intend to carry out, they may make consultation with the customs authorities, on the tariff classification of the goods covered by the foreign trade operation, where they consider that they may be classified in more than one tariff fraction.

Such consultation may be submitted directly by the person concerned to the customs authorities or to the confederations, chambers or associations, provided that they satisfy the requirements laid down in the Article 18 of the Fiscal Code of the Federation, indicate the tariff fraction they consider applicable, the reasons for their assessment and the fraction or fractions with which there is doubt and annex, where appropriate, the samples, catalogues and other elements to identify the goods for correct classification tariff.

Those who have formulated consultation in the terms of the preceding paragraph, may carry out the goods for the consultation, annexing the copy of the consultation, including the receipt by the customs authorities of their receipt. In order to exercise this option, the payment of the contributions in accordance with the tariff fraction whose rate is the highest of those it considers to be classified, as well as the payment of the compensatory quotas and the compliance with the others, will be made. non-tariff restrictions and regulations applicable to the different tariff fractions of the consultation.

If, on the occasion of the customs recognition, irregularities are detected in the tariff classification of the goods declared in the order, the officials The decisions referred to in Articles 152 and 153 of this Law shall not be issued by the customs authorities until the consultation by the customs authorities is resolved.

When the resolution issued by the customs authorities results in differences in contributions and compensatory contributions from the taxpayer, the taxpayer will have to pay them, updating the contributions and surcharges from the date on which the payment was made and up to the date on which the omitted differences are covered without the application of any penalty resulting from that omission. If they differ in favour of the taxpayer, the taxpayer may rectify the request to compensate them or request their return.

The persons referred to in the first paragraph of this Article may submit to the customs authorities for consultation of the tariff classification of the goods to be imported or export, in the terms of Article 34 of the Tax Code of the Federation, by annexing, where appropriate, the samples, catalogues and other elements which permit the identification of the goods for correct tariff classification.

ARTICLE 48. To resolve the queries submitted by importers, exporters and customs agents on the correct tariff classification referred to in Article 47 of this Law, the customs authorities shall first listen to the opinion of the Tariff Classification Council, which shall be composed of the customs authorities and experts who propose the confederations, chambers and industrial associations and academic institutions. The Tax Administration Service shall establish by means of rules the conformation and the rules of operation of the Council. The technical opinions issued by the Council and in respect of which the Tax Administration Service is supported to issue its resolutions, shall be published as criteria for tariff classification within 30 days of the date on which the authority has issued the decision.

The customs authorities may jointly resolve the consultations made when the tariff description of the goods is the same. In such cases, a single resolution shall be issued, which shall be notified to the parties concerned. Decisions on tariff classification issued by the customs authorities on an individual or a basis to a group basis shall have effects in respect of foreign trade operations carried out from the day following the date of entry into force of the the person in which the decision in question is notified, except as provided for in the third paragraph of Article 47 of this Law.

Resolutions must be issued within a period not exceeding four months from the date of their receipt. After that period of time without notification of the relevant decision, the tariff fraction indicated as applicable by the person concerned shall be understood to be the correct one. In case the promoting is required to meet the omitted requirements or provide necessary elements to resolve, the term will begin to run since the requirement has been met.

The Secretariat may sue before the Federal Court of Justice and Administrative Justice, the nullity of the tariff classification favorable to a particular one that results when the time period elapses. refers to the preceding paragraph without notification of the appropriate resolution and the classification of the classification illegally.

The Secretariat by rules will release the tariff classification criteria and will be published in the Official Journal of the Federation.

When the customs authorities modify the tariff classification criteria, these modifications will not include the effects produced before the new resolution.

ARTICLE 49. (Repeals).

ARTICLE 50. On the imports and exports of goods by the passengers, the following will be added.

Passengers are required to declare if they bring goods other than their luggage. Once the declaration has been lodged and the payment of the contributions determined in accordance with the simplified procedure referred to in Article 88 of this Law and in the terms and conditions laid down by the Service of Administration By means of rules, passengers shall present the goods to the customs authority and activate the automated selection mechanism which shall determine whether the customs recognition of the goods is to be carried out in accordance with the provisions of the Article 43 of this Law.

Title Third

Contributions, countervailing quotas and other non-tariff restrictions and regulations on foreign trade

Chapter I

Taxed, Taxpayer, and Responsible Facts

ARTICLE 51. The following foreign trade taxes will be caused:

l. General import, according to the respective law fee.

Il. General export, according to the respective law fee.

ARTICLE 52. They are obliged to pay taxes on foreign trade and compliance with regulations and restrictions non-tariff and other measures of regulation to foreign trade, persons entering or extracting goods from the national territory, including those who are under some program of refund or deferral of duties in the cases provided for in Articles 63-A, 108, fraction III and 110 of this Regulation Law.

The Federation, Federal District, states, municipalities, parastatal public administration entities, private charitable institutions, and cooperative societies will be required to pay taxes on trade. However, in accordance with other laws or decrees, they do not cause or be exempt from federal taxes.

The persons and entities referred to in the previous two paragraphs will also be required to pay the compensatory fees.

It is presumed, unless proof to the contrary, that the introduction to the national territory or the extraction of the same goods, is carried out by:

l. The owner or holder of the goods.

ll. The sender on export or the recipient on import.

lll. The mandant, for the acts you have authorized.

ARTICLE 53. They are jointly responsible for the payment of taxes on foreign trade and other contributions, as well as for the compensatory quotas that are Without prejudice to the provisions of the Tax Code of the Federation, they shall cause the introduction of goods into the national territory or their extraction.

I. The presidents, for the acts they personally perform in accordance with the mandate.

II. Customs agents and their authorised agents, for which they originate on the basis of imports or exports in whose customs office intervene personally or through your authorized employees.

Il. The owners and entrepreneurs of the means of transport, the pilots, captains and in general the drivers of the same, for those who cause the goods which carry, where such persons do not comply with the obligations imposed on them by the laws referred to in Article 1. of this Law, or its regulations. In the case of transit of goods, owners and employers of public transport means shall be liable only if they do not have the documentation proving the legal stay in the country of the goods they transport.

IV. The senders of goods from the border region or region to the rest of the country, due to differences in contributions to be paid for this reason.

V. Those who dispose of the goods matter of import or export, in the cases of subrogation established by this Law, for those caused by the Cited goods.

VI. General warehouse stores or the holder of the premises for international exposures for non-arrived goods or for goods missing or leftover, when they do not submit the notices referred to in the penultimate paragraph of Article 119 of this Law.

VII.        The persons who have obtained the concession or authorization to provide the handling, storage and custody services of foreign trade goods, where they do not comply with the obligations laid down in fractions VII and VIII of the Article 26 of this Law.

VIII.       The legal representative in terms of Article 40 of this Act.

Solidarity liability will comprise accessories, with the exception of fines.

ARTICLE 54. The customs agent shall be responsible for the accuracy and accuracy of the data and information supplied, the determination of the customs procedure of the goods and their correct tariff classification, as well as to ensure that the importer or The exporter has the documents proving the fulfilment of the other obligations as regards regulations and non-tariff restrictions for the said goods, in accordance with the provisions of this Law and the other laws and regulations. applicable provisions.

The customs agent will not be responsible in the following cases:

I. For payment of differences in contributions, compensatory fees, fines and surcharges to be determined, as well as for non-compliance non-tariff restrictions and regulations, if they stem from the inaccuracy or falsehood of the data and documents which the taxpayer would have provided to the said customs agent, provided that the latter had not been able to know that inaccuracy or falsehood when examining the goods, as it is not appreciable in sight and for requiring their identification of chemical analysis, or laboratory analysis of the goods by rules established by the Secretariat.

II. Of the contributions and, if any, compensatory quotas omitted for the difference. Between the declared value and the customs value determined by the authority, when any of the following assumptions are made:

a) When the value declared in the order is less than the transaction value of identical goods or similar to Articles 72 and 73 of this Law, in less than 40%.

b) When goods are subject to prices estimated by the Secretariat, provided the value declared to be equal to or greater than the estimated price or the guarantee referred to in Article 86-A, fraction I of this Law.

III. Of the omitted contributions resulting from the application of a preferential tariff when in accordance with some international agreement or agreement of which Mexico is a party, is required of a certificate of origin to enjoy preferential tariff treatment, provided that it keeps a copy of the certificate of origin that protects the goods and ensures that the certificate is in the format approved official for such purposes, which has been fully filled in accordance with its This is an instructive and is currently in effect at the date of the import.

IV. Countervailing quotas omitted when identical or similar goods are imported to those that are subject to such quotas, provided that keep a copy of the valid country of origin certificate issued in accordance with the applicable provisions and comply with the provisions of the Regulation.

The disclaimer of liability mentioned in this article shall not apply when the customs agent uses a Federal Register of Contributors of an importer who has not entrusted it to the office of the goods.

ARTICLE 55. In the case of subrogation authorized by this Law, the acquirer of the goods assumes the obligations arising from the import or export established in the laws and the enajenante will have the character of the responsible person in solidarity.

ARTICLE 56. The quotas, taxable bases, currency exchange rates, compensatory quotas, other non-tariff regulations and restrictions, estimated prices and Applicable prohibitions shall be those governing the following dates:

l. On temporary or definitive import; tax warehouse; and processing, transformation, or repair on audited enclosure:

a) The anchorage, and when it is not performed, the mooring or docking of the vessel that transports the goods to the port to which they are intended.

b) Where the goods cross the international dividing line.

c) The arrival of the aircraft as the transport, to the first national airport.

d) On the postal route, as mentioned in the previous incites, according to the fact that the goods have entered the country by the littoral, borders or by air.

e) Where the goods become owned by the Federal Fiscus, in cases of abandonment.

When the Tax Administration Service authorizes special facilities to carry out additional operations for the handling, storage, and custody of foreign trade goods in (a) the date referred to in this subparagraph shall be in which the goods are presented to the customs authorities for dispatch, except in the case of regulations and non-tariff restrictions issued in respect of animal and plant health, public health, environment and safety national, in which case those governing the date corresponding to the preceding points shall apply.

II. In export, the presentation of the goods to the customs authorities.

III. Where goods enter or leave the country through pipes or cables, or in which meter reading is practiced if they do not count with date indicator.

IV. In violation cases:

a) In the commission of the violation.

b) In the precautionary embargo of the goods, when the commission cannot be determined.

c) Where it is discovered, when the goods are not loaded precautorily nor can the commission be determined.

ARTICLE 57. The export of goods from the territorial sea or the exclusive economic zone adjacent to it is presumed at the time they are discovered, if they were extracted or captured without the corresponding concessions, permits or operating authorisations.

ARTICLE 58.- For the reissue of foreign goods from the border region or region to the rest of the country, the contributions will be determined by considering the customs value of the goods on the date on which the assumptions referred to in Article 56 (I) of this Law have been given, and shall be updated in the terms of Article 17-A of the Tax Code of the Federation.

Dealing with goods that have been the subject of processing or processing in that strip or region, the following shall be:

l. When the finished product corresponds to a different tariff fraction than the foreign goods of foreign origin used or incorporated in the processing or processing processes, the first paragraph of this Article shall not apply to it. In this case, the contributions shall be determined at the time of reissue, considering only the customs value of the foreign goods used and incorporated, as well as the tariff classification of the finished product.

ll. When the goods incorporated into the finished product can be identified, the importer may choose to pay the taxes according to the provided in the first paragraph or as indicated by the section l of this Article.

The obligations in respect of non-tariff regulations and restrictions, except for compensatory quotas, in the cases referred to in the previous fractions, shall be those of the date of the re-issue.

Dealing with used goods to be redispatched to the rest of the national territory that would have been imported as new to the border region or region, will not require permission for their reexpedition, always the fact that that circumstance can be verified. The provisions of this paragraph shall not apply to the reissue of used goods the importation of which as new to the border region or region does not require permission and if it so requires for importation into the rest of the national territory.

ARTICLE 59. Those who import goods must comply, without prejudice to the other obligations provided for by this Law, with the following:

I.           Carry out the inventory control systems in an automated manner, which maintain at all times the updated recording of the control data of the foreign trade goods, which must be available to the customs authority.

Who introduce goods under the temporary import regime for processing, processing or repair in maquila or export programmes; the system of tax depository; or the processing, processing or repair in the audited enclosure, shall be carried out by the inventory control system referred to in paragraph 1. the previous paragraph, in an automated manner.

In case of non-compliance with the provisions of this fraction it will be assumed that the goods which are the property of the taxpayer or who are under his or her possession or custody and which are listed by the taxpayer as from the date of importation, analogous or equal to those imported, are of foreign origin.

Il.           Obtain the information, documentation and other means of proof necessary to verify the country of origin and origin of the goods, for the purposes of tariff preferences, marking of country of origin, application of quotas compensatory measures, quotas and other measures to be established under the Foreign Trade Law and international treaties to which Mexico is a party, and to provide them to the customs authorities when they so require.

III.        To deliver to the customs agent that promotes the dispatch of the goods, a manifestation in writing and under protest to tell truth with the elements that in the terms of this Law allow to determine the customs value of the goods. The importer shall keep a copy of the event and obtain the information, documentation and other means of proof necessary to verify that the declared value has been determined in accordance with the applicable provisions of this Law. and provide them to the customs authorities, where they so require.

............ In the case of dispatches in which a customs agent intervenes, it shall also be issued to the General Administration of Customs, together with the documentation required to comply with the provisions of the fourth paragraph of this Article, the document to verify the order given to the customs agents to carry out their operations. This document must be sent in copy to the customs agents for the corresponding file, and may be issued for one or more operations or for certain periods. In this case, only the customs agents that have been entrusted may have electronic access to the integrated customs automation system in charge of the authority, in order to use the data released on the register by the importers, as provided for in Article 40 of this Law. Where the customs agent has not been entrusted by an importer, but acts as a consignee in an operation, the provisions of the preceding paragraph shall not be observed, for which the Customs Administrator shall be empowered, intends to issue such merchandise, so that under its strict direct responsibility it authorizes the operation.

............ The importer shall be exempt from the obligation referred to in the preceding paragraph, provided that he adopts the electronic means of security to entrust the external trade operations to the customs agent which, by means of rules, Secretariat.

IV.         Be registered in the Register of Importers and, where appropriate, in the Register of Importers Of Specific Sectors or in the Register of Sectoral Exporters that are in charge of the Tax Administration Service, for which they will have to to be aware of their tax obligations, as well as to prove to the customs authorities that they are registered in the federal taxpayer register and to comply with the other requirements laid down by the Regulations and those set by the Tax Administration Service by rules.

The provisions of this Article shall not apply to imports by passengers, courier and parcel delivery companies and by post, when the (a) release of the same in accordance with the procedure laid down in Article 88 of this Law.

ARTICLE 59-A. Those who introduce or extract goods from the national territory for customs purposes are obliged to transmit to the customs authorities the information relating to their value and, where appropriate, other data relating to their placing on the market, before their customs clearance, in the terms and conditions laid down by the Tax Administration Service by means of rules, which shall be understood as transmitted once the acknowledgement is generated corresponding to the issuing of the electronic customs system. The acknowledgement shall be declared in the order for the purposes of Article 36 of this Law and other applicable provisions.

ARTICLE 59-B. Those who promote the dispatch of the goods without the intervention of a customs agent, must comply, without prejudice to the other obligations provided for by this Law and their Regulations, with the following:

I.           To apply to the Tax Administration Service, in compliance with the terms and conditions laid down in the Regulation, an authorization number is assigned to them in order to be able to transmit pediments through the customs electronic system.

II.         Transmit to the electronic customs system in the form and periodicity that the Tax Administration Service determines in rules, the statistical information of the pediments.

III.        Carry out the acts that correspond to it in accordance with this Law in the office of the goods, using the electronic customs system and its advanced electronic signature or digital seal.

IV.         Have the necessary equipment to promote electronic fulfillment, in accordance with the rules issued by the Secretariat.

V.          Use the official or electronic locks in the vehicles and containers carrying the goods of the customs offices they carry out, in accordance with what is established by the Tax Administration Service by means of rules, as well as to prevent the tax locks acquired by authorised manufacturers from being used in containers or vehicles carrying goods for which the goods have not been dispatched. As well as manifest in the order or in the consolidated notice, the number of official or electronic padlock used in vehicles or means of transport containing the goods for which the dispatch takes place.

VI.         In the case of goods subject to non-tariff regulations and restrictions the fulfilment of which is carried out by electronic or digital document, the corresponding acknowledgement shall be recorded in the order.

VII.       Declare, in protest of the nature and characteristics of the goods and the other data relating to the operation of foreign trade in which it intervenes, in the official forms and documents in which they are required or, where appropriate, in the electronic customs system.

VIII.      Accept the visits that the customs authorities order, to verify that it complies with its tax and customs obligations, or for certain investigations.

CHAPTER II

Affecting goods and exemptions

SECTION FIRST

Affecting the goods

ARTICLE 60. The goods are directly and preferably affected by the fulfilment of the obligations and tax credits generated by their entry or exit from the national territory.

In the cases provided for by this Law, the customs authorities will proceed to retain or seize them, as long as these obligations and credits have been satisfied.

The means of transport are affected to the payment of the contributions caused by the entry or exit of the national territory, and of the compensatory quotas caused by the entry into national territory, of the goods they carry, if their owners, employers or drivers do not comply with the provisions referred to in Article 1. of this Law.

SECTION SECOND

Extentions

ARTICLE 61. No taxes on foreign trade shall be paid for entry into or out of the national territory of the following goods:

l.             Exempt under the laws of general import and export taxes and international treaties, as well as goods imported for the purpose of national defence or security purposes public.

Il.           The metals, alloys, coins and other raw materials required for the exercise by the competent authorities of the constitutional powers of issue of coins and banknotes.

IIl.          Vehicles intended for international services for the transport of cargo or persons, as well as their own and indispensable equipment.

No vehicles falling within the previous paragraph shall be covered by commercial exploitation, which shall be the subject of commercial exploitation. purchase for use or consumption in the country, or for use or consumption abroad.

The Regulation shall establish the requirements to be met, as well as the period and the maximum distance in which they may be interned within the strip or border region, the vehicles to which this fraction refers.

IV. The nationals who are indispensable, in the opinion of the customs authorities, for the supply of means of transport that carry out services international, as well as those of ranch for crew and passengers, except for fuels taken by foreign-registered vessels.

V. Those intended for the maintenance of aircraft of national aviation undertakings providing international services and consisting of: in accordance with the respective laws.

VI. Passenger baggage on international travel.

VII. Home menages belonging to permanent residents and repatriated or deported nationals who have used them during their residence in the In the case of a foreign national, as well as scientific instruments and tools when they are professionals and workers 'and artisans' tools, provided that the deadlines and formalities laid down in the Regulation are met. The goods which the persons concerned have had abroad for commercial or industrial activities, or vehicles, are not covered by this exemption.

VIII. Those that matter to the inhabitants of the border strip for consumption, provided that they are of the class, value and quantity established by the Secretariat by rules.

IX. Those that are donated for cultural, teaching, research, public health or social service purposes, that matter public, as well as non-taxpayer moral persons authorized to receive deductible donations in income tax, provided that they meet the following requirements:

a) That they are part of their heritage.

b) The donor is foreign.

c) To be authorized by the Secretariat.

d) Which, if any, is met with the other obligations regarding non-tariff regulations and restrictions.

X. The teaching material that is received by students enrolled in foreign plants, except for equipment and equipment of any kind, whether armed or Unarmed.

XI. Those referred by heads of state or foreign governments to the Federation, states and municipalities, as well as to charity or education.

XIl. The articles of personal use of foreign nationals deceased in the country and of Mexicans whose death has occurred abroad.

XIIl. Works of art to be part of the permanent collections of museums open to the public, provided they obtain authorization from the Secretariat.

XIV. Those intended for public health institutions, except for vehicles, provided that they can only be used for this purpose, as well as those intended for to non-taxpayer moral persons authorized to receive deductible donations in income tax. In such cases, they must be part of their assets and comply with the other obligations relating to non-tariff restrictions and regulations. The Secretariat shall, after the opinion of the Secretariat of the Economy, identify the tariff fractions meeting the requirements referred to in this section.

XV. Special or adapted vehicles and other goods that matter to persons with disabilities that are for their personal use, as well as those that import non-taxable persons authorised to receive deductible donations in the income tax which have as their activity the attention of those persons, provided that they are goods which, by virtue of their characteristics, or reduce your disability; allow these people to develop physical, educational, professional or social; they are used exclusively and permanently for those purposes, and have the authorization of the Secretariat.

For the purposes of this fraction, a person with a disability shall be considered to be the person with disabilities due to the loss or abnormality of a psychological, physiological or physiological structure or function. anatomic, suffers the restriction or absence of the ability to perform an activity in the form or within the margin that is considered normal for a human being, and accredit that circumstance with a constancy issued by some health institution with official authorisation.

Dealing with special or adapted vehicles, people with disabilities will be able to import only one vehicle for their personal use every four years. The moral persons referred to in the first paragraph of this fraction may import up to three vehicles every four years. In both cases, the importer may not dispose of such vehicles but after four years of imported them.

XVI.       The obsolete machinery and equipment which has a minimum age of three years from the date of the temporary importation, as well as the waste, provided that they are donated by the maquiladora companies or with export programs authorized by the Secretariat of the Economy to public bodies or to non-taxpayer-authorized moral persons to receive deductible donations for income tax purposes. In addition, the donataries must have authorization from the Secretariat and, where appropriate, comply with the non-tariff regulations and restrictions.

XVII.      The donated to the Federal Tax Office for the purpose of being destined for the Federation, Federal District, states, municipalities, or moral persons for non-profit purposes authorized to receive deductible donations in the terms of the Law of the Income tax, as expressly stated by the donor, for the attention of basic subsistence requirements for food, clothing, housing, education, and civil or health protection of persons, sectors or regions of scarce resources.

In cases where the goods are donated to the Federal Fishery, it must be used the way in which the Tax Administration Service is to be known.

If the import of the goods in question requires compliance with the non-tariff restrictions or regulations, or official Mexican rules, the customs authorities shall immediately inform the competent authority, who shall have a period of three days to determine whether it exempts them from their compliance. After that period of time without the relevant decision being communicated, it shall be understood that the said dependency has resolved positively and the customs authorities shall make the goods available to the person concerned at the customs office concerned.

For the purposes of fractions XV, for vehicles specially adapted for persons with disabilities, as well as for the XVII, in the case of donations in food and clothing in the event of a natural disaster or conditions of extreme poverty, may only be carried out in terms of the general rules that the Tax Administration Service may issue.

ARTICLE 62.- Dealing with the import of vehicles, without prejudice to Articles 137 a 1 to 137 bis 9, Secretariat may:

I. Authorize, in cases where there is reciprocity, duty-free import when they belong to:

a) Foreign governments, with whom the Mexican Government has diplomatic relations.

b) Foreign ambassadors accredited to the country.

c) Members of foreign diplomatic and consular staff, who are not nationals.

The import duty may also be granted to Mexican foreign service officials and employees who have stayed abroad for at least two years in the country. performance of an official commission, of a vehicle of their property that they have used during their residence abroad, provided that the requirements and conditions specified by the Secretariat are met by means of rules. The Mexican officials accredited to the international organizations in which the Mexican Government participates are included in this assumption.

II. Determine, prior to agreement with other competent authorities, by means of rules that will have the effect of:

a) The nature, quantity and category of vehicles that may be imported into relief, as well as the requirements for their free disposal general import tax when the corresponding time limits have elapsed.

(b) The requirements for the importation of vehicles free of duty, intended to remain permanently in the border region or region.

In the cases referred to in this paragraph, the Secretariat itself may authorize the temporary admission of the vehicle in question to the rest of the country, by a the maximum period of up to 180 calendar days with multiple inputs and outputs, within a period of 12 months, counted from the first temporary admission, provided that the requirements laid down in the Regulation are met. Temporary boarding vehicles may not provide the service of self-transport of cargo, passengers or tourism and must be taken on national territory by the owner, his spouse, his children, parents or siblings, or by any other person, provided that in the latter case the importer is in the vehicle; when the owner of the vehicle is a moral person, it must be conducted by a person who has a working relationship with the owner.

ARTICLE 63. The goods imported under a franchise, exemption or fiscal stimulus may not be used for purposes other than those of the which motivated the benefit. Their disposal shall only proceed when such purposes are not distorted.

Where the disposal of the goods proceeds, the acquirer shall be subrogated to the obligations of the importer.

The customs authorities shall collect the general import tax and the countervailing charges from the date on which the goods were brought into the national territory, updating the said tax in accordance with Article 17-A of the Tax Code of the Federation, when they are used or intended for a variety of purposes from which the benefit referred to in this Article has been motivated, imposition of the appropriate penalties.

SECTION THIRD

Restrictions on the return or exemption of the general import tax, as provided for in the Free Trade Agreements

ARTICLE 63-A.- Those who enter goods into the national territory under a deferral or return program duties, will be obligated to pay taxes on foreign trade that corresponds, in accordance with the provisions of the Treaties that Mexico is a party, in the form that the Secretariat establishes by means of rules.

Chapter III

Taxable base

First Section

The General Import Tax

ARTICLE 64. The taxable base of the general import tax is the customs value of the goods, except where the law of the matter establishes another taxable base.

The customs value of the goods shall be the transaction value of the goods, except as provided for in Article 71 of this Law.

It is understood by transaction value of the goods to be imported, the price paid for them, provided that all the circumstances referred to in Article 67 of this Law are met, and that these are sold to be exported to the national territory by purchase made by the importer, which would be adjusted, where appropriate, in the terms of the provisions of Article 65 of this Law.

It is understood by paid price the total payment that the imported goods have made or will carry out the importer in a direct or indirect way to the seller or to the benefit of this one.

ARTICLE 65. The transaction value of the imported goods shall comprise, in addition to the price paid, the amount of the following charges:

l. The items listed below, to the extent that they are run by the importer and are not included in the price paid by the importer goods:

a) Commissions and brokerage expenses, except for purchase fees.

b) The cost of packaging or packaging that, for customs purposes, is considered to form a whole with the goods in question.

c) Packaging expenses, both by labor and material concept.

d) Transport, insurance and related expenses such as handling, loading and unloading incurred in connection with the carriage of goods up to the cases referred to in Article 56 (I) of this Law are given.

II. The value, duly distributed, of the following goods and services, provided that the importer, directly or indirectly, has supplied them free or at reduced prices, for use in the production and sale for the export of the imported goods and to the extent that such value is not included in the price paid:

a) The materials, parts, and elements, parts, and analog items incorporated into the imported goods.

b) The tools, matrices, moulds, and analog elements used for the production of the imported goods.

c) The materials consumed in the production of the imported goods.

d) The works of engineering, creating and perfecting, artistic works, designs, drawings and sketches performed outside the national territory necessary for the production of the imported goods.

III. The royalties and licensing rights related to the goods subject to valuation that the importer has to pay directly or indirectly as condition of sale of such goods, in so far as such royalties and rights are not included in the price paid.

IV. The value of any part of the product of the subsequent disposal, disposal or subsequent use of the imported goods which are directly reversed or indirectly to the seller.

For the determination of the transaction value of the goods, the price paid shall only be increased in accordance with the provisions of this Article, on the basis of objective data and quantifiable.

ARTICLE 66. The transaction value of the imported goods shall not include the following concepts, provided that they are broken down or specified separately of the price paid:

I. The expenses incurred by the importer, even if it can be estimated that they benefit the seller, except those for which he or she must an adjustment in accordance with the provisions of Article 65 of this Law.

lI.           The following expenses, provided they are distinguished from the price paid for the imported goods:

a) The construction, installation, assembly, assembly, maintenance or technical assistance expenses incurred after importation in connection with the imported goods.

b) Transport, insurance and related expenses such as handling, loading and unloading incurred in connection with the carriage of goods, which are (a) to be held after the cases referred to in Article 56 (1) of this Law are given.

(c) The contributions and countervailing charges applicable on national territory, as a result of the importation or disposal of the goods.

III. The importer's payments to the seller for dividends and those other concepts that do not directly relate to the imported goods.

For the purposes of this article, it is considered that they are distinguished from the price paid for the quantities mentioned, detailed or specified separately from the price paid on the commercial invoice or in other commercial documents.

ARTICLE 67. For the purposes of Article 64 of this Law, the transaction shall be deemed to be the customs value of the transaction, provided that the Following circumstances:

l. There are no restrictions on the disposal or use of the goods by the importer, with the exception of the following:

a) Those that impose or require the legal provisions in force on national territory.

(b) Those that limit the geographical territory where the goods may be subsequently sold.

c) Those that do not affect the value of the goods.

Il. That the sale for export to the national territory or the price of the goods does not depend on any condition or consideration whose value cannot be determined in relation to the goods to be valued.

III. Which does not directly or indirectly reverse any of the proceeds of the subsequent disposal or any subsequent disposal or use of the product the goods made by the importer, except in the amount in which the adjustment indicated in Article 65 (IV) of this Law has been made.

IV. That there is no linkage between the importer and the seller, or that in case it exists, the same has not influenced the transaction value.

If any of the circumstances set out in the above fractions are not met, in order to determine the taxable amount of the general import tax, the provisions of the Article 71 of this Act.

ARTICLE 68. It is considered that there is linkage between persons for the purposes of this Law, in the following cases:

I. If one of them holds address or liability charges at one company in the other.

II. If they are legally recognized as associated in business.

III. If they have a pattern and worker relationship.

IV. If a person has direct or indirect ownership, control or possession of 5% or more of the shares, social parties, contributions or securities in circulation and with the right to vote in both.

V. If one of them directly or indirectly controls the other.

VI. If both people are directly or indirectly controlled by a third person.

VII. If together they directly or indirectly control a third person.

VIll.        If they are from the same family.

ARTICLE 69. In a sale between related persons, the circumstances of the sale will be examined and the transaction value will be accepted when the connection is not influenced in price.

For the purposes of this article, the linkage shall be deemed not to have influenced the price, when it is shown that:

I. The price was adjusted in accordance with normal pricing practices followed by the production branch in question or with the manner in which the seller adjusts sales prices to buyers not linked to it.

II. The price is reached to recover all costs and a profit is achieved in line with the overall profits made by the company in a representative period in the sales of goods of the same species or class.

ARTICLE 70. A transaction value will be accepted when the importer demonstrates that the value of the transaction is very close to any of the the criterion values set out below, in force at the same time or at an approximate time and expressed in the declaration referred to in Article 81 of this Law, that there is a link with the seller of the goods and that the goods did not influence their price:

I. The transaction value in the sales of identical or similar goods made to importers not related to the seller, to be exported with destination for national territory.

II. The customs value of identical or similar goods, as determined in the terms of Article 74 of this Law.

III. The customs value of identical or similar goods, determined in accordance with the provisions of Article 77 of this Law.

In the application of the above criteria, account should be taken of the demonstrated differences in the commercial and quantity level, the elements listed in Article 65 of this Law and the costs that The seller supports sales to unrelated importers, and does not support sales to importers with which it is bound.

The Secretariat will establish by rules, the criteria according to which a value will be determined to be close to another.

ARTICLE 71. Where the taxable base of the general import tax cannot be determined in accordance with the transaction value of the goods imported into the Article 64 of this Law, or does not derive from a sale for export to a national territory, shall be determined in accordance with the following methods, which shall be applied in the following order and by exclusion:

I. The transaction value of identical goods, as determined in the terms set out in Article 72 of this Act.

II. Similar goods transaction value, determined as set out in Article 73 of this Act.

III. Unit of sale price determined as set out in Article 74 of this Act.

IV. Rebuilt value of the imported goods, determined in accordance with Article 77 of this Law.

V. Value determined as set out in Article 78 of this Act.

By way of derogation from the provisions of the first paragraph of this Article, the order for the application of the methods for determining the customs value of the goods provided for in the lll and lV fractions of This Article may be invested at the choice of the importer.

ARTICLE 72. The value referred to in Article 71 (I) of this Law shall be the transaction value of the identical goods to which they are the subject of valuation, provided that such goods have been sold for export to national territory and imported at the same time as the latter or at an approximate time, sold at the same level of trade and in similar quantities the goods to be assessed.

When there is no sale in such conditions, the transaction value of identical goods sold at a different commercial level or in different quantities, adjusted, to be taken into account shall be used. differences attributable to the commercial level or quantity, provided that these adjustments are made on the basis of proven data demonstrating that they are reasonable and accurate, whether they represent an increase, or a decrease in value.

If more than one identical merchandise transaction value is available when applying this item, the lowest transaction value will be used.

When applying the transaction value of identical goods to which they are the subject of valuation, an adjustment to that value must be made to take into account the appreciable differences in costs and expenses. referred to in Article 65 (d) (d) of this Law, between the imported goods and the identical goods considered, resulting from differences in distance and form of transport.

It is understood by identical goods, those produced in the same country as the goods being valued, that they are the same in everything, including their physical characteristics, quality, brand and prestige commercial. Small differences in appearance shall not prevent the same goods from being regarded as identical as in all other goods in accordance with the provisions of this paragraph.

Not to be considered as identical goods, which are incorporated or contain, as the case may be, any of the elements referred to in Article 65 (II) (d) of this Law, by the which have not been made the adjustments indicated, as such elements have been carried out on national territory.

Not to be considered the same value of goods of imports in respect of which value modifications have been made by the importer or by the customs authorities, unless they are included also such modifications.

ARTICLE 73. The value referred to in Article 71 of this Law shall be the transaction value of goods similar to those that are the subject of valuation, provided that such goods have been sold for export to the national territory and imported at the same time as the latter or at an approximate time, sold at the same level of trade and in quantities similar to the goods to be assessed.

When there is no sale in such conditions, the transaction value of similar goods sold at a different commercial level or in different quantities, adjusted, to be taken into account shall be used. differences attributable to the level of trade or quantity, provided that these adjustments are made on the basis of proven data which clearly show that they are reasonable and accurate, whether they represent an increase, or a decrease in value.

If applying the provisions of this article, more than one similar merchandise transaction value is available, the lowest transaction value will be used.

When applying the transaction value of similar goods to which they are the subject of valuation, an adjustment to that value shall be made to take into account the appreciable differences in costs and expenses. referred to in Article 65 (d) (d) of this Law, between the imported goods and the like goods considered, resulting from differences in distance and form of transport.

It is understood by similar goods, those produced in the same country as the goods being valued, that even if they are not the same in all, they have similar characteristics and composition, which enables them to perform the same functions and to be commercially interchangeable. In order to determine whether the goods are similar, they shall be considered among other factors, their quality, commercial prestige and the existence of a trade mark.

Not to be considered as similar goods, which are incorporated or contain, as the case may be, any of the elements mentioned in point (d), section II of Article 65 of this Law, for which the adjustments to be made have not been made as such elements have been carried out on national territory.

Not to be considered as the values of similar import goods for which value modifications have been made by the importer or by the customs authorities, unless they are included also such modifications.

ARTICLE 74. It is understood by unit price value of sale, which is determined in the following terms:

l. If the imported goods subject to valuation, or other imported goods, identical or similar to them, are sold on national territory in the the same state in which they are imported, the value determined in accordance with this Article shall be based on the unit price at which the greatest total quantity of the imported goods or other identical or similar imported goods is sold under those conditions they, at the time of importation of the goods subject to valuation, or in a approximate time, to persons who are not related to the sellers of the goods, with the deductions referred to in Article 75 of this Law.

II. If the imported goods are not sold, or other goods imported identical or similar to them, in the country, in the same state in which they are imported, at the choice of the importer, the value may be determined on the basis of the unit price to which the largest total quantity of the goods imported, after processing, is sold to persons from the national territory, who do not have linking with the sellers of the goods, taking into account the added value in the processing and deductions provided for in Article 75 of this Law, provided that such sale takes place within 90 days of the date of import.

For the purposes of this article, it is understood by unit price of sale, the price at which the largest number of units in sales is sold to persons who are not related to the sellers of the goods, at the first level of trade, after importation, for such sales to be made.

No sale on national territory, in which the buyer has directly or indirectly supplied, free or at a reduced price, any element of the sale, shall be taken into consideration. referred to in Article 65 (II) of this Law, which would have been used in the production of the imported goods or was related to its sale for export.

ARTICLE 75. For the purposes of article 74 of this Law, the following concepts are subtracted:

l. Paid or agreed fees usually, or supplements for direct or indirect direct or indirect benefits and expenses, in relationship to sales on national territory, of goods imported from the same species or class.

II. The usual transport, insurance and related expenses such as handling, loading and unloading incurred in connection with the transport of the goods, which are carried out after the assumptions referred to in Article 56 (I) of this Law are given, not included in the concept of overheads of the previous fraction.

IlI. Compensatory contributions and contributions paid on national territory, for the import or sale of the goods.

ARTICLE 76. For the purposes of Articles 70, 72, 73, and 74 of this Law, the approximate time expression comprises a period of no greater than ninety previous days. or after the importation of the goods subject to valuation.

ARTICLE 77. The value that results from the sum of the following items is understood by value:

l. The cost or value of materials and manufacturing or other operations performed to produce the imported goods, determined on the basis of the the commercial accounting of the producer, provided that such accounting is maintained in accordance with generally accepted accounting principles applicable in the country of production.

The cost or value referred to in this fraction will include the following:

a) The cost and expenses referred to in points (b) and (c) of section I of Article 65 of this Act.

b) The value duly distributed, of the goods and services referred to in points (a) to (c) of section II, of Article 65 of this Law, provided that the importer has, directly or indirectly, supplied them for use in the production of the imported goods.

c) The value duly distributed, of the works referred to in point (d), section II of Article 65 of this Law, to the extent that they are in charge from the producer.

ll. A global amount for general profit and expense, equal to the amount normally added to the merchandise sales of the same species or class of goods subject to valuation, carried out by producers in the country of export in export operations to national territory.

The general expenses referred to in this section shall include the direct and indirect costs of the production and sale of the goods for export, other than the indicated in the previous fraction.

III. The expenses referred to in point (d), section I of article 65 of this Act.

For the purposes of this Article, goods of the same kind or class are defined as goods belonging to a group or range of goods produced by a given production branch or by a sector of the same.

ARTICLE 78. When the value of the imported goods cannot be determined according to the methods to which the Articles 64 and 71, fractions I, II, III and IV of this Law, that value shall be determined by applying the methods set out in those Articles, in the following order and by exclusion, with greater flexibility, or according to reasonable and compatible criteria principles and legal provisions, on the basis of the available data on national territory or the proof of the operations carried out on foreign territory.

Where the proof of the value is false or altered or the goods are used, the customs authority may reject the declared value and determine the commercial value of the goods on the basis of the quotation and the guarantee that the customs authority practices.

As an exception to the foregoing paragraphs, for the purposes of the provisions of Article 64 of this Law, the taxable base shall be used for the purposes of this Law. be the quantity to be applied to the value of a new vehicle, of equivalent characteristics, of the model year corresponding to the tax year in which the import is carried out, a 30% decrease for the first immediate year preceding, adding a decrease of 10% for each subsequent year, without in any case exceeds 80%.

ARTICLE 78-A. The customs authority in the final resolution to be issued in the terms of the procedures provided for in Articles 150 to 153 of this Law may reject the declared value and determine the customs value of the imported goods based on the valuation methods referred to in this Section, in the following cases:

I.      When you detect that the importer has incurred any of the following irregularities:

a) Do not keep accounting, do not retain or make available to the authority the accounting or part of the accounting, or the documentation that protects the operations of foreign trade.

(b) Oppose the exercise of the powers of verification of the customs authorities.

c) Omit or alter the records of foreign trade operations.

(d) Omita to present the statement of the exercise of any contribution until the moment the exercise of the powers of verification is initiated provided that more than one month has elapsed since the date of the expiry of the deadline for the submission of the declaration in question.

e) Other irregularities in your accounting that make it impossible to know your foreign trade operations are noticed.

f) Do not comply with the requirements of the customs authorities to present the documentation and information, which accredit that the declared value was determined in accordance with the legal provisions within the time limit given in the requirement.

II.    When the information or documentation submitted is false or contains false or inaccurate data or when it is determined that the declared value was not determined in accordance with the provisions of this Section. style = 'mso-bidi-font-weight:normal' >

III.   On imports between related persons, where the importer is required to prove that the connection did not affect the price and does not demonstrate such a circumstance.

ARTICLE 78-B. Importers may make consultation with the customs authorities on the valuation method or on the elements for determining the customs value of the goods.

The consultation must be submitted prior to the importation of the goods, comply with the requirements laid down in the Fiscal Code of the Federation and contain all the information and documentation enabling the customs authority to issue the resolution.

Where the above requirements are not met or the submission of additional information or documentation is required, the authority may require the within a period of 30 days, comply with the requirement omitted or present the additional information or documentation. In the event of failure to comply with the requirement within the prescribed period, the promotion shall be unfiled.

Resolutions must be issued within a period of no more than four months, after that time limit without notification of the decision, the person concerned may consider that the (a) the authority shall have a negative decision and shall bring the means of defence within any time after that period, until the decision has been made, or wait for the decision to be made. In the event that the advocate is required to meet the omitted requirements or provide the necessary elements to resolve, the term will begin to run since the requirement has been met.

The resolution to be issued shall apply to imports which are effected after notification in the course of the fiscal year concerned as long as they are not change the grounds of fact and of the right in which it is based, is not revoked or amended and provided that the person to whom it has been issued has not falsely stated or omitted facts or circumstances on which the resolution.

By way of derogation from the preceding subparagraph, the method or elements determined in the resolution may be applied to imports carried out before notification, during the financial year in which the decision has been issued, in the terms and conditions referred to therein, provided that no verification powers have been initiated in respect of those operations. style = 'mso-bidi-font-weight:normal' >

ARTICLE 78-C. The facts to be known for the exercise of the powers of verification of the customs authorities, the information available on the national territory of the customs value of identical goods, similar or of the same kind or class, as well as those of the same species or class, as recorded in the files or documents bearing or holding them in their possession provided by other authorities, by third parties or by authorities foreign, may be used to justify the decisions in which the customs value of the imported goods is determined, as well as to proceed to the precautionary embargo of the goods in the terms of Article 151 fraction VII of the Law.

Information relating to the identity of third parties importing or having imported identical or similar goods or of the same kind or class, the customs value of which is use to determine the value of the goods under resolution, as well as the confidential information of such imports which is used to justify the decision, it may only be disclosed to the courts before which, where appropriate, it is contested the act of authority.

By way of derogation from the preceding subparagraph, the person concerned may designate a maximum of two representatives in order to have access to confidential information provided or obtained from third parties in respect of the customs value on imports of identical goods, similar or of the same kind or class, as provided for in Articles 46 and 48 of the Tax Code of the Federation. style = 'mso-bidi-font-weight:normal' >

Section Second

From the General Export Tax

ARTICLE 79. The taxable base of the general export tax is the commercial value of the goods at the place of sale, and must be entered on the invoice or in any other commercial document, without inclusion of freight and insurance.

Where the customs authorities have elements to assume that the securities entered in invoices or documents, including electronic or digital, shall be Articles 36-A, fractions I, point (a) and II (a) and 59-A of this Law do not constitute the commercial values of the goods, they shall make the necessary verification for the imposition of the penalties that they have taken.

Chapter IV

Determination and Payment

ARTICLE 80. Foreign trade taxes shall be determined by applying to the taxable base determined in the terms of Sections 1 and 2 of the Chapter lll of this Title, respectively, the quota corresponding to the tariff classification of the goods.

ARTICLE 81. Importers and exporters or customs agents, when acting on behalf of those, shall determine the contributions and, where appropriate, the compensatory quotas, for which they shall demonstrate in the customs document or document concerned, in protest of the truth in respect of the goods:

I. Their description, status, and origin.

II. Your customs value, as well as the method of valuation used and, where appropriate, the existence of links referred to in Article 68 of this Law in the case of import, or the commercial value for export.

III. Your tariff classification.

IV. The amount of contributions caused by the reason for their import or export and, where appropriate, the compensatory quotas.

ARTICLE 82. The customs authority shall determine the import and export contributions and, where appropriate, the compensatory payments when they are made by post.

The person concerned may request that the determination of the contributions and the compensatory contributions be made by the person concerned or through a customs agent.

ARTICLE 83. The contributions will be paid by the importers and exporters when submitting the request for processing in the authorised offices, before the automated selection mechanism is activated. Such payments shall be made in any of the means established by the Secretariat by means of rules. The payment in no case exempts from the fulfillment of the obligations in terms of regulations and non-tariff restrictions.

When the goods are deposited with the customs office, in tax or tax offices, the payment must be made when the order is presented, no later than the month following their deposit or within the Two months after the customs of maritime traffic, otherwise surcharges shall be caused in the terms of the Fiscal Code of the Federation, from the day following that in which the period indicated in this paragraph expires, the tax on foreign trade will be updated in the terms of Article 17-A of the Tax Code of the Federation, as of the date referred to in Article 56 of this Law and until they are paid.

In the case of imports or exports, the payment may be made at a date prior to that indicated in Article 56 of this Law, in the understanding that if they are intended The amount of the compensatory contributions and contributions to be paid may be determined in the preceding terms. In this case, the fees, taxable bases, currency exchange rates, compensatory fees, other non-tariff regulations and restrictions, estimated prices and applicable prohibitions shall be those governing the date of payment or determination, only when the goods are presented to the customs office and the automated selection mechanism is activated within three days of the date on which the payment is made. If imports and exports are carried out by rail, the time limit shall be 20 days.

ARTICLE 84. Those who import or export goods through pipes or cables must transmit through the system 'customs electronic' means the order at the latest on the sixth day of the calendar month following that in question, in accordance with Article 36 of this Law.

ARTICLE 84-A. The guarantee customs accounts will serve to guarantee through deposits in the institutions of the system (a) the payment of the compensatory contributions and quotas which may be caused by the foreign trade operations referred to in Article 86-A of this Law, as well as by the tax authorities of the Member States of the European Union, tax credits determined by the customs authority.

ARTICLE 85.- (Repeals).

ARTICLE 86.- Importers may choose to pay the general import tax, the value added tax and, where applicable, the compensatory payments, making the corresponding deposit in the customs accounts of the credit institutions or exchange houses authorized by the Secretariat, provided that the goods are are to be exported in the same state within a period not exceeding of one year from the day following the day on which the deposit was made, which may be extended for two more years, after notice of the person concerned to the credit institution or house of exchange, before the expiry of the one-year period.

The taxpayers who exercise this option, when exporting the goods for which the taxes referred to in the preceding paragraph have been paid and, where applicable, the compensatory quotas in the terms of this Article shall be entitled to recover the deposits made in the customs accounts and the yields generated, with the exception of the proportion which represents the number of days in which the goods are of the case remained in the national territory in respect of the number of days in Those who have been said to have been told, in accordance with Articles 34 and 35 of the Income Tax Act. In the case of goods which do not have a maximum of hundreds authorised in the said articles, the number of days in which the goods are deducted shall be deemed to be 3,650.

In the event that the taxpayer does not export the goods imported under this article, it may give notice to the credit institution or the exchange house. authorised, to transfer to the account of the Federation's Treasury the amount of the contributions and, where appropriate, the compensatory quotas corresponding to the goods which are not to be exported, plus their yields.

ARTICLE 86-A. They shall be required to guarantee by deposits in the customs security accounts or by any of the forms referred to in Article 141, fraction II and VI of the Tax Code of the Federation, who:

I.     Make the definitive importation of goods and declare in the order a value lower than the estimated price to be known to the Secretariat, for the compensatory contributions and quotas corresponding to the difference between the value declared and the estimated price.

The security shall be cancelled within six months of the importation, unless the customs authorities have commenced the exercise of their powers. verification, in which case the time limit shall be extended until final decision is given, as well as when any compensatory contributions or quotas are determined, which shall be made effective against the guarantee granted, or the cancellation ordered by the customs authorities in the terms specified by the Service Tax administration, by means of general rules.

II.    Make the internal or international transit of goods, in the amount corresponding to the compensatory contributions and quotas that are provisionally determined in the order or those corresponding taking into account the value of the transaction of identical or similar goods in accordance with Articles 72 and 73 of this Law, in the cases indicated by the Tax Administration Service, by means of general rules. The provisions of this section shall not apply to temporary imports by maquiladoras and undertakings with export programmes approved by the Secretariat of the Economy, provided that the goods are provided for in the respective programmes.

The security shall be cancelled when the corresponding order is processed at the office of dispatch or exit, in the case of internal or international transit and compensatory contributions and quotas are paid.

Where the security is cancelled, the importer may recover the amounts deposited, with the yields that have been generated from the date on which the has made its deposit and until its cancellation is authorized.

ARTICLE 87. Credit institutions or exchange houses authorized to operate customs accounts shall have the following obligations:

I. Submit a semi-annual declaration in which the name and Federal Register of Contributors of the users of the the customs accounts, as well as the quantities transferred to the importer's account and the Federation's Treasury. The declaration referred to in this section shall be submitted during the months of July of the calendar year concerned and January of the following year, for the preceding six months, in the means specified by the Secretariat by means of rules.

II.    Transfer the amount of the deposited securities, plus their returns to the Federation's Treasury account, the day after the one in which the importer had given notice that the goods will not return abroad or within of the five working days following that in which the time limits referred to in Articles 85 and 86 of this Law are due, if any.

III.   Transfer the amount of the deposited securities and their returns to the Federation's Treasury account, when requested by the competent authority, up to the amount of the given tax credit, in the cases referred to in the Article 86-A of this Act.

In the event of non-compliance with the obligations laid down in fractions II or III of this Article, the credit institution or approved stock exchange house shall cover the compensation, an amount equal to the amount resulting from the updating of the amount of the securities deposited plus the returns generated, in the terms of Article 17-A of the Fiscal Code of the Federation, added with an amount equivalent to the surcharges which would be paid in the terms of Article 21 of the Tax Code of the Federation, from the date on which the transfer was made and until the transfer is made. The above, without prejudice to applicable penalties.

ARTICLE 88. Passengers may choose to determine and pay contributions for the import or export of goods other than their luggage, by means of the simplified procedure, where applicable the factor published by the Secretariat, on the customs value of the goods or on the commercial value, as appropriate, using the official form approved by that unit. This factor shall be calculated on the basis of the rate provided for in Article 1. of the Law of Value Added Tax; the corresponding to the customs processing rights and the largest of the fees of the tariffs of the laws of the general taxes of import or export, in question, on the taxable bases of the contributions mentioned.

The option referred to in the preceding paragraph may not be exercised, in the case of goods which are subject to non-tariff regulations and restrictions, with the exception of of which the Secretariat points out by means of rules or which, in addition to the abovementioned contributions, are caused by their import or export. The passenger will pay the corresponding contributions before triggering the automated selection mechanism.

Persons who make exports or imports of goods the non-rebase value of which is referred to in Article 160 (IX) of this Law may be eligible for determine and pay the contributions in the terms referred to in the first paragraph of this Article, where such goods are not subject to non-tariff regulations and restrictions or where they are not caused by their import or export in addition to the above mentioned contributions, other than present the relevant order. In the case referred to in this paragraph, it shall not be necessary to classify the goods in question.

The imports or exports of the passengers referred to in Article 50 of this Law shall not be deductible for the purposes of the Income Tax Law, where they enjoy the relief referred to in Article 61, fraction VI of this Law or where the simplified procedure referred to in the first paragraph of this Article is chosen. Nor shall the imports and exports carried out by the courier companies be deductible in those orders using the simplified procedure laid down by the Secretariat.

ARTICLE 89. The data contained in the order may be modified by rectification to that order.

Taxpayers will be able to rectify the data contained in the order the number of times it is necessary, provided they do so before activating the automated selection.

Once the automated selection mechanism is activated, the order correction may be made, except in those cases that require authorization from the Tax Administration Service, set by rules.

If the automated selection mechanism determines that the customs recognition should be performed, or, when the exercise of the powers of the verification, the rectification of the order will not proceed, but until such acts are concluded, or where appropriate, when the Tax Administration Service establishes it in rules.

No fines shall be imposed when the rectification is made spontaneously. The rectification does not prejudge the veracity of the declared or limits the powers of verification of the authorities.

Title Fourth

Customs regimes

Chapter I

Common Provisions

ARTICLE 90. Goods entering or extracting from the national territory may be intended for any of the customs procedures following:

A. Definitive.

I. Import.

II. Export.

B. Temporary.

I. Import.

a) To return abroad in the same state.

b) For processing, processing, or repair in maquila or export programs.

II. Export.

a) To return to the country in the same state.

b) For elaboration, transformation, or repair.

C. Tax Deposit.

D. Freight Transit.

I. Internal.

II. International.

E. Elaboration, transformation, or repair in audited enclosure.

F. Strategic audited enclosure.

ARTICLE 91. Those who introduce or extract goods from the national territory shall indicate in the order the regime The customs authorities of the Member States of the European Union are required to apply for the goods and to state in protest the fulfilment of the obligations and formalities inherent in the goods, including the payment of the compensatory quotas.

ARTICLE 92. The return abroad of goods in deposit to the customs office until before activating the mechanism of automated selection provided you are not in any of the following assumptions:

I. This is prohibited import goods.

II. Weapons or harmful substances to health.

III. Exist insolute tax credits.

ARTICLE 93. The withdrawal of a customs procedure will proceed until before the selection mechanism is activated automated and in the cases referred to in section III of Article 120 of this Law.

Dealing with exports to customs of air or sea traffic, the withdrawal referred to in this article, will proceed even after the has activated the automated selection mechanism. In this case, the goods may be allowed to transit to a different customs office or to a warehouse for their tax warehouse.

The change of customs procedure will proceed whenever the corresponding contributions are paid and the obligations of compensatory quotas are met, and other non-tariff regulations and restrictions, and estimated prices payable, for the new regime requested at the date of change of regime.

ARTICLE 94.- If by accident goods are destroyed under any of the temporary import or export regimes, tax warehouse or transit, the payment of taxes shall not be required. (a) to foreign trade, or to compensatory payments, but the remains shall remain for the initial arrangements, unless the customs authorities authorise their destruction or change of regime. Also, persons who have temporarily imported goods which cannot return abroad for having suffered any damage, may consider such goods to be returned, provided that they comply with the requirements of the set the Secretariat by rules.

The taxpayers referred to in Articles 85 and 109 of this Law shall submit the notice indicated in the Regulation, stating the waste of the corresponding goods to be destroyed.

Chapter II

Import and Export Definitive

ARTICLE 95. The definitive regimes will be subject to the payment of taxes on foreign trade and, where appropriate, quotas compensatory measures, as well as compliance with other obligations in respect of non-tariff regulations and restrictions.

First Section

Import

ARTICLE 96. The entry of goods of foreign origin to stay in the national territory for a period of time is understood by means of definitive importation unlimited.

ARTICLE 97. Realized the definitive import of the goods, it will be possible to return abroad without payment of the tax general export, within the maximum period of three months from the day following that in which the dispatch was made for final importation, or six months in the case of machinery and equipment, provided that the the customs authorities which were defective or specifications other than those agreed.

The return will result in the replacement of the goods by others of the same class, which will remedy the above situations.

The substitute goods must arrive in the country within six months from the return of the substituted ones and only pay the differences when they cause a general import tax greater than the one of the returnees. If they arrive after the authorised time limits or are found not to be equivalent to those, they will cause the general import tax in full and the penalties laid down by this Law will be imposed.

The return of imported goods may be authorised in cases exceptionally similar to those provided for or the extension of the time limits laid down by this provision, where there are duly justified.

ARTICLE 98. Companies will be able to import goods through the review procedure at source. This procedure consists of the following:

I.            The importer verifies and assumes as certain, under his responsibility, the data on the goods to be provided by his supplier, necessary to produce the corresponding order, which must manifest the customs agent perform the dispatch.

II.          The customs agent who carries out the goods is released from any liability, including from those arising from the omission of compensatory contributions and quotas or from the non-compliance with other regulations and non-tariff restrictions, when it would have faithfully established in the order the data that was provided to it by the importer and kept at the disposal of the customs authorities the document through which they were manifested data.

III.         Where, for the purposes of customs recognition, the verification of goods by transport or home visits, the customs authorities shall determine omissions in the payment of the compensatory contributions and quotas which are reason for the importation of goods, the payment of the goods and their accessories shall be required. In this case, other sanctions that are provided for in this Law or in the Fiscal Code of the Federation, to which the importer or the customs agent may be subject, shall not apply.

IV. The importer will also have to pay the compensatory contributions and quotas that, if any, result in his or her in accordance with Article 99 of this Law.

V. The importer will be able to pay spontaneously the compensatory contributions and contributions that he has omitted to pay arising from the importation of goods imported under the procedure provided for in this Article. Such updated contributions shall cause surcharges to the applicable rate for the case of the extension of the tax credits for the month in question, provided that such payment is made within 30 calendar days following that in which the payment was made. the import concerned. If the payment is made after that period, the surcharges on the updated contributions shall be caused at the appropriate rate in accordance with Article 21 of the Tax Code of the Federation. In both cases the contributions shall be updated for the period between the last month preceding the month in which the contribution was omitted and the immediate month preceding the month in which the payment is made.

VI.          The importer must register with the Tax Administration Service to the designated customs agents and carriers who will operate under this scheme.

Compensatory fees will cause surcharges against the fees provided for in the two assumptions of the previous paragraph, as the case may be.

ARTICLE 99. The importers who carry out operations under the review procedure at source will calculate, during the month of January, the compensatory contributions and quotas that in the terms of this article will have to pay for the imports performed during the previous immediate exercise, according to the following:

I. The margin of error will be determined in the imports to which each importer will be entitled, by dividing the total amount of the compensatory contributions and quotas paid by the importer by means of a spontaneous payment which is made after the goods have been dispatched during the immediate exercise, between the amount resulting from adding to the said contributions and compensatory contributions the total which for these concepts was declared in the import orders made during the same period and which were not subject to customs recognition, verification of goods in transport or visits addresses.

where

ME

= Error margin.

CE

= Total amount of compensatory contributions and contributions paid by the importer of spontaneous manner, in accordance with Article 98 (V) of this Law, in the previous immediate exercise.

CDV

= Total amount of compensatory contributions and quotas declared by the importer in the pediments that were not subject to customs recognition, verification of goods in transport or home visits, in the previous immediate exercise.

II. The percentage of contributions will be determined and compensatory quotas, by dividing the total amount of the compensatory contributions and compensatory payments detected on the basis of the customs recognition, verification of goods in transport or home visits, carried out in the previous immediate exercise, between the amount you obtain from those contributions and compensatory contributions the total which, by such concepts, would have been declared in the import orders which were the subject of customs recognition, verification of goods in transport or visits addresses.

where

PCO

= Percentage of contributions and compensatory quotas omitted.

CO

= Total amount of compensation contributions and compensatory payments detected with the reason for the customs recognition, verification of goods in transport or home visits, in the previous immediate exercise.

CDR

= Total amount of compensatory contributions and quotas declared by the importer in the pediments that were the subject of customs recognition, verification of goods in transport or home visits, in the previous immediate exercise.

The quantities resulting from the operations referred to in the fractions The above will be expressed in porhundreds.

III. If the percentage obtained from the calculation of the Part II is greater than the margin of error obtained in accordance with section I of this Article, the surplus percentage shall be applied to the total of compensatory contributions and contributions paid on the basis of the importation of goods carried out in the previous immediate exercise that were not subject to recognition customs, verification of goods in transport or home visits, including contributions and compensation payments spontaneously paid.

The result will be the total of contributions and compensatory payments as in the terms of this Article shall pay the undertakings referred to in Article 98 of this Law. That is if PCO > ME, then the total amount by concept of compensatory contributions and quotas to be paid by the importer will be equal to.

The payment to be made in accordance with this fraction shall be deemed to be effected by taxes and duties on foreign trade, the value added, special on production and services, and new cars, as well as compensatory quotas, in the same proportion as these contributions and quotas compensation for the total amount of the amounts paid by the the importer concerned for each of the same, in the year in which the calculation referred to in this Article is carried out.

The total amount of compensatory contributions and quotas resulting from the terms of this fraction shall be paid no later than the 17th of the month of February of the year following the year in which it is determined.

IV. In case the percentage of contributions and compensatory quotas, equal to or less than the margin of error, calculated respectively in the terms of the first two fractions of this article, there will be no payment of contributions or compensatory payments in the terms of the for the financial year in question.

ARTICLE 100. To carry out the importation of goods by means of the procedure of review at origin referred to in Article 98 of this Law, importers shall request their registration in the registration of the office of goods of the companies, the which will be in charge of the Tax Administration Service, provided that they meet the following requirements:

I. (Repeals).

II. That are companies that in the calendar year prior to the one in which they request their registration in the mentioned record, would have had income or imports in excess of the amounts specified in the Regulation; this amount may vary according to the type of activity carried out by the undertakings or depending on the type of goods to be imported.

III. The others to set the Regulation.

The registration of the goods office of the companies must be renewed annually by the importers, through the presentation of a notice within the 30 days prior to the expiration of the validity of their registration, provided that they continue to comply with the requirements set forth in this article.

The maquiladoras or companies with export programs authorized by the Ministry of Economy, will be able to request their registration in the registration of the office of the goods of the undertakings, without it being necessary to comply with the above requirements.

The customs authorities may suspend for up to six months the entry in the register referred to in this Article, when, for the exercise of their powers of verification, they detect any manoeuvring to avoid compliance with tax obligations.

In no case will the renewal of the registration or the authorization of a new registration proceed, when the importer has been suspended prior to the registration of companies for the review procedure in the origin of goods on three occasions.

Companies that provide courier services will not be able to apply for registration in the register referred to in this article.

ARTICULO 100-A. Tax administration may authorise the registration of certified companies, companies that comply with the following requirements:

I.      That they are constituted under Mexican law;

II.    That they are aware of their tax obligations;

III. (Repeals).

IV.    To demonstrate the level of compliance with their customs duties in terms determined by the Tax Administration Service by means of rules;

V.    (Repeals).

VI.    To designate the carriers authorized to carry out the shipment of the goods of foreign trade, indicating their name, key of the Federal Register of Taxpayers and tax domicile.

VII. The others that the Tax Administration Service sets by rules.

To obtain the authorization provided for in the preceding paragraph, the interested parties must submit a request to the Tax Administration Service, accompanying the documentation that is set to rules, with which compliance with the requirements for obtaining it is accredited.

The Tax Administration Service shall authorize registration in the register of certified companies, in the form of authorised economic operator, when In addition to complying with the above, companies comply with the minimum safety standards and specific requirements that such an unconcentrated organ establishes by means of rules.

Registration in the register of certified companies must be renewed by the companies, within the time limits and conditions established by the Administration Service Tax by rules, provided that they are accredited that meet the requirements outlined for their registration. The resolution shall be issued no later than 180 calendar days from the date of receipt of the request. After that period of time without notification of the appropriate resolution, the same shall be understood to be favourable.

In no case will the renewal of the registration or the authorization of a new registration proceed, when the company has been cancelled its authorization to be registered in the register of certified companies, within the previous five years.

ARTICULO 100-B. Businesses enrolled in the registration referred to in Article 100-A of this Law shall be entitled to the following facilities:

I.      Choose to promote the customs clearance of goods at any customs office, except in the case of goods subject to regulations and non-tariff restrictions on the environment, national security, public health or health animal and plant;

II.   (Repeals).

III. The home office for export in accordance with the guidelines issued by the Administration Service Tax by rules;

IV.   (Repeals).

V. Consider as waste materials already manufactured in the country are rejected for quality control, as well as those deemed obsolete by technological advances;

VI.   Those relating to the reduction of fines and the spontaneous fulfilment of their obligations arising from customs clearance, in the terms and conditions laid down by the Tax Administration Service by means of rules;

VII. Other measures of simplification and strengthening of the legal certainty provided for in this Law or that it establishes by means of rules the Tax Administration Service.

ARTICULO 100-C. The Tax Administration Service shall cancel the authorization referred to in Article 100-A of this Law, in accordance with the procedure referred to in Article 144-A, in the following cases:

a) When the requirements are no longer met provided for the granting of the authorisation or its extension.

b) When you breach obligations provided for in this Act or in the authorization.

c) When they incur any causal cancellation set in this Act or in the authorization.

The authorization may be cancelled at the request of the authorized company, without it being necessary to carry out the procedure provided for in Article 144-A of this Law.

ARTICULO 101. People who have in its power by any title, goods of foreign origin, which would have been introduced into the country without having undergone the formalities of the dispatch which this Law determines for any of the customs procedures, or in the case of those goods that would have exceeded the return period in case of temporary imports, may regularise them by importing them definitively on the basis of payment of the contributions, compensatory quotas corresponding to and prior to the fulfilment of the other obligations in respect of regulations and restrictions without prejudice to any infringements and penalties provided for when the authorities have already commenced the exercise of the powers of verification and without applying the regularisation when the goods have passed to the property of the tax authorities. Federal.

The companies referred to in Article 98 of this Law may regularise their goods in accordance with the provisions of this Article.

ARTICLE 101-A. The goods which have been temporarily imported by the certified undertakings referred to in Article 100-A of this Law may be regulated when the time limit for temporary importation has elapsed, and they shall be definitively imported, upon payment of the compensatory contributions and quotas corresponding to the updates and surcharges calculated in the terms of Articles 17-A and 21 of the Tax Code of the Federation, from the month in which the goods were imported temporarily and until the payment is made, as well as making the payment of the planned fine in Article 183, Part II, first paragraph of the Law and prior to the other obligations in respect of non-tariff regulations and restrictions.

The goods cannot be regulated in the following cases:

I. When dealing with goods to be determined by the Tax Administration Service by rules.

II. When the omission is discovered by the tax authorities or the omission is intended to be corrected by the taxpayer after the customs authorities have notified a home visit order, or have provided for a request or any other management notified by them, to verify compliance with the provisions of the provisions of this Regulation; fiscal.

Section Second

Export

ARTICLE 102. The definitive export regime consists in the departure of goods from the national territory to stay abroad for time unlimited.

ARTICLE 103.- The definitive export of domestic or nationalized goods may be returned to the country without the payment of the general import tax, provided they have not been the subject of amendments abroad or more than one year after departure from the national territory. The customs authorities may authorise the extension of that period where there are duly justified reasons and upon request by the person concerned before the expiry of the period.

When the return is due to the goods being rejected by some authority of the country of destination or by the foreign buyer in consideration to the fact that they were defective or of specifications other than those agreed, the general export tax which he would have paid shall be returned to the person concerned.

In both cases, before the delivery of the returned goods is authorized, the refund of the tax benefits that would have been received for the export will be credited.

The temporary exports which become final in accordance with the second paragraph of Article 114 shall not be subject to the provisions of this Article. this Act.

The maquiladoras or companies with an export program authorized by the Secretariat of Economy that would have returned the products resulting from the processing, processing or repair processes may return such products to the national territory where they have been rejected for the reasons set out in this Article under their programme. In this case, only the general import tax corresponding to the value of the foreign raw materials or goods which were originally imported temporarily under the programme shall be paid in accordance with the percentages of incorporation into the product that was returned, when the change of regime is made to the definitive importation. The Tax Administration Service shall establish by rules the goods that may be subject to the provisions of this paragraph and the control requirements.

Chapter III

Import and Export Temporary

First Section

Temporary imports

I

General provisions

ARTICLE 104. Temporary imports of foreign goods will be subject to the following:

l. Non-payment of foreign trade taxes or compensatory fees.

The provisions of this fraction shall not apply in the cases provided for in Articles 63-A, 105, 108, fraction III, 110 and 112 of this Law.

II. The other obligations in terms of non-tariff restrictions and regulations shall be met.

ARTICLE 105. The ownership or use of the goods for the temporary importation procedure shall not be the subject of transfer or disposal, except between maquiladoras, undertakings with export programmes approved by the Secretariat of the Economy and foreign trade companies that have registered this same dependency, when they comply with the conditions laid down in the Regulation.

ll

To return abroad in the same state

ARTICLE 106. It is understood by means of temporary importation, the entry into the country of goods to remain in it for a limited time and with a purpose specifies, provided that they return abroad in the same state, for the following periods:

l. For one month, trailers and semi-trailers, including platforms adapted to the means of transport designed and used exclusively for the transport of containers, provided that they transport goods on national territory which have been introduced into the country or which are intended for export.

ll. For up to six months, in the following cases:

a) Those who are resident abroad, provided that they are used directly by them or by persons with whom they have a working relationship, except for vehicles.

(b) The packaging of goods, provided that they contain the goods in national territory which have been introduced into the country.

c) The vehicles of foreign diplomatic and consular missions and offices of headquarters or representation of international bodies, as well as of officials and employees of the Mexican foreign service, for importation into a diplomatic franchise, provided that they comply with the requirements laid down by the Secretariat by means of rules.

d) Samples or samples intended for the release of goods, as long as they meet the requirements of the Secretariat through rules.

e) The vehicles, provided that the import is made by Mexicans with residence abroad or that they prove to be working abroad for one year or more, verify by official documentation of their migratory quality that they are authorised for that purpose and are a single vehicle in each twelve-month period. In such cases, the six months shall be computed in multiple entries and outputs carried out within the twelve-month period from the first entry. Vehicles may be driven on national territory by the importer, his spouse, his ascendants, descendants or siblings as long as they are permanent residents abroad, or by a foreigner with migratory qualities. referred to in point (a) of section IV of this Article. Where it is conducted by a person other than those authorised, the importer of the vehicle shall invariably travel on board. The vehicles referred to in this paragraph shall comply with the requirements laid down in the Regulation.

lll. Until for one year, when this is not the case in fractions I and IV of this article, and provided that the conditions of control are met. set the Regulation, in the following cases:

a) Those destined for international conventions and congresses.

b) Those intended for cultural or sporting events, sponsored by public, national or foreign entities, as well as by universities or entities private, authorized to receive deductible donations in the terms of the Income Tax Act.

c) Those of beings, utileria and other equipment necessary for the filming, provided they are used in the film industry and their hospitalization is carried out by residents abroad. In this case, the deadline may be extended for one more year.

d) Test vehicles, provided that the import is carried out by an authorized manufacturer, resident in Mexico.

e) The goods provided by the international conventions of which Mexico is a party, as well as those for official use of foreign diplomatic and consular missions where there is reciprocity.

IV. For the duration of your stay, including your renewals, in the terms and conditions set forth by the Administration Service Tax by rules, in the following cases:

a) The vehicles owned by foreigners entering the country, with the condition of stay of visitor and temporary resident, provided that it is a single vehicle.

Vehicles may be driven on national territory by the importer, his spouse, his ascendants, descendants or siblings, even if they are not foreigners, by a foreigner who has one of the conditions of stay referred to in this paragraph, or by a national, provided that in the latter case, travel on board of the same one of the persons authorized to drive the vehicle and may carry out multiple inputs and outputs.

The vehicles referred to in this paragraph must comply with the requirements laid down in the Regulation.

b) Used merchandise house menages owned by temporary resident and student temporary resident, as long as they comply with the requirements to be set by the Regulations and the Tax Administration Service by rules.

V. For ten years, in the following cases:

a) Containers.

b) Aircraft, planes and helicopters, intended to be used on the airlines with concession or permission to operate in the country, as well as those of public passenger transport provided that, in the latter case, they provide, in February of each year and in electronic means, the information that the Tax Administration Service points to by rules.

c) Embarations dedicated to the transport of passengers, cargo and commercial fishing, special vessels and naval vessels, as well as recreational and sports boats, boats, yachts or tourist sailboats of more than four and a half meters in length, including trailers for their transport, provided that they comply with the requirements laid down by the Regulation.

The boats, yachts or tourist sailboats referred to in this paragraph may be the subject of of commercial exploitation, provided that they are registered with a tourist marina.

d) The bearing houses temporarily imported by permanent residents abroad, as long as they meet the requirements and conditions that establish the Regulation. Mobile homes may be driven or transported on national territory by the importer, his spouse, his ancestors, descendants or siblings, provided that they are permanent residents abroad or by any other person when travelling on board the importer.

e) Locomotives, railcars and specialized equipment related to the railway industry establishing the Tax Administration Service by rules.

The official form used to make temporary imports of the goods marked in this fraction will cover their stay in the national territory for the authorized period, thus as the multiple inputs and outputs carried out during that period. The time limits referred to in this section may be extended by authorisation where duly justified reasons exist.

Temporary importation of goods intended for the maintenance and repair of goods imported temporarily in accordance with this Article may be permitted, provided they are incorporated into them and are not for cars or trucks, in accordance with the provisions of the Regulation.

The Regulation will lay down the cases and conditions under which the payment of the penalties to be imposed should be guaranteed if the goods are not returned to the foreign country within the maximum time limits authorised by this Article.

Goods that have been temporarily imported in accordance with this Article must return abroad within the prescribed time limits, otherwise they will be understood to be illegally in the country, for having concluded the temporary importation procedure to which they were intended.

ARTICLE 107. With regard to temporary imports as referred to in points (a), (b) and (d) of Part II, the fraction III, the (b) of section IV and points (a), (b), (c) and (e) of Article 106 (V) of this Law, the purpose for which the goods are to be used and, where applicable, the place where they shall meet the said purpose and shall maintain the goods themselves. Those who import the goods referred to in points (a), (c) and (e) of Article 106 (V) above shall not be obliged to deal with the respective order, provided that they provide the information provided by the Service of Tax administration by rules.

In other cases, no request for temporary importation of goods or return will be required, but the official form must be presented by means of rules establish the Tax Administration Service.

Nor will the presentation of the request be necessary when another document is presented for the same purpose as in some international treaty of which Mexico is a party. The Tax Administration Service shall establish by means of rules, the cases and conditions in which the use of this document shall proceed, in accordance with the provisions of that international treaty.

III

For processing, transformation, or repair in maquila or export programs

ARTICLE 108. The maquiladoras and the companies with export programs authorized by the Ministry of Economy, will be able to carry out the temporary importation of goods to return abroad after having been destined for a process of elaboration, transformation or repair, as well as the goods to return in the same state, in the terms of the authorized program, provided that they meet the control requirements that the Tax Administration Service establishes by means of rules.

The temporary importation of the goods referred to in (a), (b) and (c) of this Article shall be subject to the payment of the general import tax in the cases provided for in Article 63-A of this Law and, where appropriate, of the applicable countervailing charges.

Goods temporarily imported by maquiladoras or companies with export programs authorized by the Ministry of Economy, under their respective programmes, may remain in the national territory for the following periods.

I.      For up to eighteen months, in the following cases:

a) Fuels, lubricants and other materials to be consumed during the production process of the export commodity.

b) Raw materials, parts, and components to be fully used to integrate export goods.

c) Packaging and packaging.

d) Tags and brochures.

II.    For up to two years, dealing with containers and trailers.

III.   For the validity of the maquila or export program, in the following cases:

a) Machinery, equipment, tools, instruments, moulds and refactions for the production process.

b) Equipment and apparatus for the control of pollution; for research or training, industrial safety, telecommunications and computer, laboratory, measurement, product testing and quality control; as well as those involved in the handling of materials directly related to the export goods and other related to the production process.

c) Team for administrative development.

In cases where residents in the country have products to the maquiladoras and companies that have export programs authorized by the Secretariat of The economy, as well as the foreign trade companies that have registration of the Secretariat of Economy, will be considered to be made in temporary importation and perfected the definitive export of the goods of the enajenante, provided that count with export constancy.

Goods that have been temporarily imported in accordance with this Article shall return abroad or be placed under another customs procedure within the time limits. intended. Otherwise, they shall be deemed to be in the country illegally, for having concluded the temporary importation procedure to which they were intended.

ARTICLE 109. The maquiladoras and companies with export programs authorized by the Economy Ministry will have to submit to the customs authorities a declaration providing information on the goods to be returned, the proportion of the goods temporarily imported, the goods and waste not being returned, as well as which are destined for the domestic market, in accordance with establish the Regulation.

The taxpayers referred to in this article will be able to convert the temporary importation into definitive, provided that they pay the compensatory quotas in force at the moment of the change of regime, the general import tax updated in the terms of Article 17-A of the Tax Code of the Federation, from the month in which the goods were temporarily imported and until the regime change is effected.

They shall not be considered to be definitively imported, the mermas and the waste of the goods temporarily imported, provided that the waste is destroyed and comply with the control provisions set by the Regulation.

For the purposes of the preceding paragraph, undertakings with maquila or export programmes may transfer the waste of the goods which they have imported temporarily, to other maquiladoras or companies with export programmes, to carry out the processing, processing or repair processes, or to make the return of such goods, provided that they process an export order for waste or obsolete material in the name of the person making the transfer, and together a temporary import order is processed in the name of the company receiving the goods, complying with the requirements of the Tax Administration Service.

ARTICLE 110.- The maquiladoras and companies with export programs must pay the general import tax that is cause in the terms of Articles 56 and 104 of this Law, the rights and, where applicable, the applicable countervailing charges, by making the temporary importation of the machinery and equipment referred to in Article 108 (III) of this Law; and may change to the definitive import arrangements such goods, within of the time limits referred to in Article 108 of this Law, making the payment of the corresponding contributions.

ARTICLE 111. Products resulting from processing, processing or repair processes, which return abroad will result in the payment of the tax general export corresponding to the national or national raw materials or goods which have been incorporated in accordance with the tariff classification of the finished product.

For the calculation of the general export tax the percentage of the weight and value of the finished product shall be determined for those raw materials or goods which have been incorporated.

Where the projected processing, processing or repair of the imported goods is not carried out, the return of the goods shall be permitted without the payment of the general import tax, provided that the maquiladoras, as well as the companies with export programmes approved by the Secretariat of the Economy, check the reasons that have led to the return of the goods in the cases the authority so requires.

ARTICLE 112. The maquiladoras or companies with export programs authorized by the Secretariat of Economy, may to transfer the goods which they have temporarily imported, to other maquiladoras or undertakings with export programmes approved by the Secretariat of the Economy, to carry out the processing, processing or repair; or make the return of these goods, provided that they deal with for export in the name of the person making the transfer, in which the determination and payment of the general import tax for goods of foreign origin in accordance with their classification is made. in the terms of Article 56 of this Law, considering the value of the goods, at the exchange rate prevailing on the date on which the payment is made, and together a temporary import order is processed in the name of the company which receives the goods, complying with the requirements specified by the Secretariat by means of rules.

Where the undertaking receiving the goods in question together with the import request referred to in the preceding paragraph, a document in which it takes up the liability for the payment of the general import tax for goods of foreign origin temporarily imported by the person making the transfer and his suppliers, the payment of the general tax of import caused by the transferred merchandise will differ in terms Article 63-A of this Law. Where the person receiving the goods in turn transfers them to another maquiladora or undertakings with export programmes approved by the Secretariat of the Economy, he shall pay the tax in respect of which he has been responsible in solidarity, except that the person to whom the goods are transferred in turn assumes the joint and several liability for the goods and their suppliers.

The processing, processing or repair of the goods may be carried out by a person other than those mentioned in the first paragraph of this Article, when they comply with the conditions of control to be established by the Regulation.

Section Second

Temporary exports

I

General provisions

ARTICLE 113. The temporary export of national or nationalized goods shall be subject to the following:

l. Tax on foreign trade will not be paid.

II. obligations in respect of non-tariff regulations and restrictions and formalities for the dispatch of goods destined for This scheme.

ARTICLE 114.- Taxpayers may change the temporary export regime to final compliance with the requirements set forth by this Law and the Secretariat by means of rules.

When goods temporarily exported do not return to national territory within the time limit, the export shall be deemed to be definitively converted from the date on which the (a) the time limit and the updated general export tax shall be paid from the time the temporary export was made and until the temporary export is paid.

II

To return to the country in the same state

ARTICLE 115. It is understood by temporary export regime to return to the country in the same state, the departure of the national or nationalized goods for to remain abroad for limited time and for a specific purpose, provided that they return from abroad without modification.

ARTICLE 116. The departure of the national territory of the goods under the regime referred to in Article 115 of this Law is authorized by the following deadlines:

l. For up to three months, trailers and semi-trailers, including those designed and used exclusively for container transport.

ll. For up to six months, in the following cases:

a) The goods packaging.

b) Those who are resident in Mexico without permanent establishment abroad.

c) Samples and samples intended for the release of goods.

d) Those of beings, utileria, and other equipment necessary for the filming, provided they are used in the film industry and their export is made by residents in the country.

lll. For one year, those for exhibitions, conventions, international congresses, or cultural or sporting events.

IV. For the period determined by the rules by the Secretariat and by the goods listed therein, when the economic circumstances so determine. ameriten, after the opinion of the Economy Ministry. In such cases, the Secretariat may authorise the return obligation to be complied with with the introduction to the country of goods which were not those which were temporarily exported, provided that they are consumable goods, which are not susceptible to identify individually and comply with the control conditions that establish that dependency.

The time limits referred to in fractions I to IV of this Article may be extended for up to a period equal to that provided for in the fraction in question, by means of correction to the temporary export request, before the expiry of the respective period. Where an additional period is required, authorisation shall be requested in accordance with the requirements laid down by the Secretariat by means of rules. In the case of section IV, the period established may be extended, after the opinion of the Secretariat of the Economy.

In the case of fractions II, III and IV of this article in the order, the purpose for which the goods are to be used and, where applicable, the place where the goods are shall comply with that purpose and maintain the goods themselves.

In all other cases, no request will be required, but the official form must be presented by the rules of the Tax Administration Service.

Nor will it be necessary to submit the request for temporary export, when another document is presented for the same purpose in some treaty of which Mexico is a party. The Tax Administration Service shall establish by means of rules, the cases and conditions in which the use of this document shall proceed, in accordance with the provisions of that international treaty.

III

For processing, transformation, or repair

ARTICLE 117. The departure of the national territory of goods is authorized to undergo a processing process, preparation or repair for up to two years. This period may be extended for up to an equal period, by rectification to the request submitted by the exporter, or by customs agent when the dispatch is carried out through his/her conduit, or after authorization where a longer period is required, compliance with the requirements laid down in the Regulation.

The return of the goods shall be paid for the general import tax corresponding to the value of the raw materials or foreign goods incorporated, as well as the price of the services provided in the foreign national for processing, processing or repair, in accordance with the tariff classification of the returned goods.

ARTICLE 118. For those resulting from the processing, processing or repair processes, the general export tax will not be caused. In respect of waste, the payment of such tax shall be required in accordance with the tariff classification corresponding to the exported goods, unless it is demonstrated that they have been destroyed or returned to the country.

Mermas and waste will not enjoy fiscal stimulus.

Chapter IV

Tax Deposit

ARTICLE 119. The tax warehouse scheme consists of the storage of foreign or domestic goods in general warehouse warehouses which can provide this service in the terms of the General Law of Credit Organizations and Activities of the Credit and are also authorized by the customs authorities. The tax deposit scheme is made once certain taxes on foreign trade, as well as compensatory payments, are made.

General storage warehouses with the authorization referred to in the preceding paragraph must comply with each premises where the goods are kept in the tax warehouse, with the following: requirements:

I. You must use, inside the warehouse, facilities that meet the specifications that the Secretariat points out to keep the goods isolated intended for the tax warehouse scheme, for domestic or foreign goods found in that warehouse.

Il. You must have computer and data transmission equipment that allows you to link to the Secretariat, as well as to keep a permanent record and at the same time as the operations of goods in the tax warehouse, at the time they are received or withdrawn, the same to be linked electronically with the said unit. For the purposes of this fraction, the Secretariat shall establish the conditions to be observed for the installation of the equipment, as well as for the recording of the operations carried out and the link of the storage media General deposit with the Secretariat.

Failure to comply with the provisions of Sections I and II of this Article shall result in the Secretariat, after hearing, temporarily suspending the authorization to the local concerned until they are complied with. the relevant requirements. In the event of recidivism, the Secretariat shall cancel the authorization referred to in this Article.

To allocate the goods to the tax warehouse regime it will be necessary to comply in the customs office with the applicable non-tariff regulations and restrictions to this regime, as well as accompany the request with the cover letter. Such a letter shall be issued by the general warehouse of deposit or by the holder of the premises for international exposures referred to in Article 121 (III) of this Act, as appropriate, and shall be entered in the importer, exporter or customs agent, who will promote the dispatch.

Goods shall be deemed to be in the custody, preservation and responsibility of the general warehouse of deposit in which they are stored under the the tax warehouse scheme, from the moment when the tax warehouse is issued by the quota card by which it accepts to store the goods. You must transmit the quota card through your electronic system to the Tax Administration Service, informing the data of the importer, exporter or customs agent, who will promote the dispatch.

Goods that are in the tax warehouse, provided that they do not alter or modify their nature or the taxable bases for customs purposes, may be grounds for acts of conservation, exhibition, placement of signs of commercial identification, packaging, examination, demonstration and sampling. In the latter case, the compensatory contributions and quotas corresponding to the samples shall be paid.

The general warehouse of deposit or the holder of the premises for international exposures which has issued the quota letter shall inform the Secretariat within 20 days of the date of the issue of that letter, the excess or missing of the goods shown in the order in respect of the goods actually received at their premises from the customs office of the office. Where such goods do not arrive within the prescribed period, it shall be reported no later than the following day that the goods are due to expire. If no such notice is given, the goods described in the respective order shall be understood to have been received.

Any natural or moral persons resident abroad may promote the tax filing regime through the customs agent, in accordance with the requirements of the filling the order that the Tax Administration Service sets by rules.

In the event of cancellation of the quota card, it must be made by the general warehouse of deposit or by the holder of the premises destined for international exhibitions that would have issued it, shall communicate it to the customs authority within five days of the date of its cancellation.

From the date on which the national goods are placed in the tax warehouse for export, they will be definitively exported.

ARTICLE 120. The goods in the tax warehouse may be removed from the place of storage for:

l.             To be definitively imported, if they are from foreign origin.

II.           To be definitively exported, if they are of national origin.

IlI.          Return to the foreign country from that source or return to the market of the national origin, when the beneficiaries are removed from this regime.

IV. To be temporarily imported by maquiladoras or by companies with export programs authorized by the Economy Ministry.

The goods may be withdrawn in whole or in part for import or export by paying previously the taxes on foreign trade and the right of processing customs, for which they will have to choose at the time of the entry of the goods to the tax warehouse, if the determination of the amount to be paid will be updated in the terms of the article 17-A of the Fiscal Code of the Federation or according to the change of currency which has weighed against the dollar of the United States of America, during the period between the entry of the goods into the national territory in accordance with Article 56 of this Law, or the warehouse in the case of exports, and the withdrawal thereof; as well as the payment of the other Compensatory contributions and quotas that, if any, correspond.

The general warehouse stores will receive the compensatory contributions and quotas that are caused by the import and definitive export of the goods they have in the tax warehouse and will be required to enter them in the approved offices, the day after they receive them.

In the cases referred to in Sections I and II of this Article, the withdrawal shall also satisfy the requirements laid down by the Secretariat by means of rules. In the case of fraction III, the return abroad may be carried out by the customs office chosen by the person concerned without payment of the taxes on foreign trade and compensatory payments. The movement of the goods from the warehouse to the customs office shall be carried out by means of the internal transit procedure.

ARTICLE 121. The Secretariat, as an exception to the provisions of Article 119 of this Law and provided that the control requirements set out in the Regulation are met, may authorise the establishment of tax deposits in accordance with the following:

I. For the exhibition and sale of goods Foreign and domestic air ports, border and sea ports of height. In this case, the goods will not be subject to the payment of foreign trade and compensatory quotas, provided that the sales are made to passengers who leave the country directly abroad and the delivery of these goods is carried out in the exit points of the national territory, and must be taken abroad.

When the sale is made to passengers arriving in the country directly from abroad in ports international air carriers and such sale as well as the delivery of the goods is carried out in the establishments authorized by the Tax Administration Service, complying with the control requirements that are established by means of rules, the goods shall not be subject to the payment of taxes on foreign trade and compensatory payments, in so far as they cover passenger baggage on international voyages, in accordance with the provisions of Article 61 (VI) of the Law and other applicable provisions.

The customs authorities shall control the establishments referred to in the preceding two subparagraphs, its facilities, access routes and offices.

The authorization referred to in this section shall be granted only to moral persons who are compliance with Mexican law, provided that they grant the guarantees and comply with the other requirements established by the Tax Administration Service by means of rules. The authorized persons shall be directly liable to the Federal Fiscus for the amount of the tax credits payable for the missing goods in their inventories, which they have delivered without complying with the requirements laid down in this Regulation. the Law.

In the case of airports, establishments will be required to be located in areas following the access control of international passengers and in the case of sea and border ports, they must be located in or adjacent to the fiscal precinct. In the case of establishments referred to in the second paragraph of this fraction, establishments shall be required to be located in the area reserved for international passengers. Inside the international airport concerned before the area of declaration and customs review concerned. The approval of the establishments shall be carried out provided that they are within the fiscal area or, in the case of seaports and borders, adjacent to it.

The authorisation may be granted for up to 10 years, which may be extended for a period of time the same if the person concerned so requests during the validity of the authorization, provided that the requirements established by the Tax Administration Service are met by means of rules and the interested parties are aware of the his tax obligations.

Individuals who obtain the authorization referred to in this section shall be obliged to:

a) Pay at the authorized offices, no later than the seventeenth day of the month a 5% use is made of the gross proceeds from the sale of the goods in the preceding month.

b) Contar with computer equipment and data transmission linked to that of the SAT.

c) Take a daily record of the operations performed, using a system automated inventory control, and must grant the customs authority online electronic access on a permanent and uninterrupted basis.

d) Install and keep a closed circuit system to permanent through which the customs authority has access to the points of sale and delivery of the goods, as well as the exit points of the national territory making available to the SAT monitoring terminals.

e) Transmitting the electronic system in charge of the customs authority, within the ten calendar days the following month, the information relating to the sale of the goods made in the preceding month, in terms to be established by means of rules, specifying quantities, description and code of the product, fraction the tariff and value of the sale of the goods.

f) Submit to the General Administration of Customs the documentation to credit the payment of 5% of the gross proceeds of the sale of goods carried out on a monthly basis and to the credit that the payment of the right has been made for the granting of the authorization of the establishment in accordance with Article 40 (k) of the Federal Law of Rights.

g) Meet the sales and delivery control mechanisms that you know set by rules.

h) Meet the other conditions and guidelines set by the SAT.

The cancellation of the authorisation shall be carried out in accordance with the procedure laid down in Article 144-A of this Act, where the premises subject to the authorisation cease to be in the established areas or any other cause of cancellation established in this Law or in the authorisation is incurred.

II. (Repeals).

III. Temporarily, for premises intended for international merchandise exposures.

IV.- To undergo the process of assembling and manufacturing vehicles, to companies in the terminal automotive industry, meeting the requirements and formalities for such effects to be set by the Secretariat by rules.

Individuals who obtain the authorization to which this fraction refers You must maintain the controls that the Secretariat sets by using rules.

.............. Where the products resulting from the processes of assembly and manufacture of vehicles are extracted for return abroad, in the cases provided for in Article 63-A of this Law, the general import tax shall be paid and, where applicable, Countervailing quotas applicable.

ARTICLE 122. Goods intended for the tax warehouse regime, which are in authorized general warehouse warehouses, may be purchased by third parties and residents abroad, provided that the warehouse manifests its conformity. The acquirer shall be subrogated to the relevant rights and obligations.

ARTICLE 123. The Secretariat shall state by means of rules, the goods which may not be the subject of this regime and the control measures which the general stores of deposit must be observed in order to maintain a complete material separation of the premises intended for the deposit, handling and custody of the goods under this scheme.

Chapter V

Freight Transit

ARTICLE 124. The transit procedure consists of moving goods, under fiscal control, from one national customs office to another.

First Section

Internal merchandise transit

ARTICLE 125. The transit of goods shall be deemed to be internal when performed in accordance with any of the following assumptions:

I. The customs office of entry shall send the goods from foreign origin to the customs office which will be responsible for the import.

II. The office of dispatch shall send the national or nationalized goods to the customs office of exit for export.

III. The office of dispatch shall send the goods temporarily imported into maquila or export programs to the customs office of exit for return to the customs office. foreign.

ARTICLE 126. The internal transit for the import of final consumer goods shall only proceed on the terms and conditions laid down in the Regulation.

ARTICLE 127. The internal transit procedure shall be promoted by importers, exporters or by agent customs.

I. Dealing with internal transit to the the export request shall be made, the payment of the corresponding contributions made and the non-tariff restrictions and restrictions applicable to the export regime at the customs office of dispatch.

II. To perform internal transit to the import must comply with the following requirements:

a) Formulate the internal transit request.

b) provisionally determine the contributions, applying the maximum rate indicated in the tariff rate of the Import and Export Tax Law and the rate corresponding to the other contributions that are caused, as well as the compensatory quotas.

c) Anexar to the requested documentation compliance with non-tariff regulations and restrictions applicable to the import arrangements and, where appropriate, the document in which the deposit made in the guarantee customs account referred to in Article 84-A of this Law is lodged; except in cases set by the Service Tax administration by rules.

Dealing with non-tariff regulations and restrictions the compliance of which is demonstrated to The electronic signature shall not be required to be printed by electronic means which demonstrates its total or partial discharge in the internal transit order.

d) Pay the updated contributions from the the entry of the goods into the country and until such payment is made, as well as the compensatory quotas, before activating the automated selection mechanism at the customs office of dispatch.

e) Carry out the movement of the goods using the services of undertakings registered in the register of carriers referred to in Article 170 of the Regulation.

Internal transit for the return of goods temporarily imported into maquila or export programmes shall be carried out in accordance with the procedure which set the Tax Administration Service by rules.

ARTICLE 128. The internal transit of goods shall be carried out within the maximum time of shipment established by the Tax Administration Service by rules.

If the goods in internal transit to the import do not arrive at the customs office of dispatch within the prescribed period, the provisional determination of contributions and quotas Compensation shall be considered as definitive. If the goods in internal transit for export or return abroad do not arrive at the customs office of departure within the prescribed period, they shall not be considered to be exported or returned and the tax benefits that would have been obtained must be reintegrated on the occasion of the export.

Where for reasons of fortuitous case or force majeure the goods cannot arrive within the periods referred to in the preceding paragraph, the customs agent or the The carrier shall, without distinction, give written notice to the customs authorities in accordance with the provisions of the Regulation, stating the reasons for the timely arrival of the goods. In this case, the extemporaneous arrival of the goods may be allowed for a period equal to the maximum time of the transfer established.

ARTICLE 129. They will be responsible to the Federal Prosecutor for the payment of the compensatory contributions and quotas, of their accessories and the offences committed during the movement of the goods of any of the following persons:

I. Who performs the internal transit of goods.

II.         The customs agent in the following cases:

a) When I pointed to the name, address tax or the key of the federal taxpayer registry of any person who has not requested the operation, or where such data is false or non-existent.

b) When you cannot be located at your address noted to hear and receive notifications.

The carrier registered in the register that establishes the Regulation that carries out the shipment of the goods, will be responsible in solidarity with the Federal Fiscus the payment of the compensatory contributions and quotas, of their accessories and of the offences committed during the movement of the goods. The registration of the company will be cancelled by the Tax Administration Service, proceeding to the provisional suspension of the registration until as long as there is no firm resolution to determine such cancellation, when for the exercise of the powers of verification, the customs authorities shall detect any manoeuvring to avoid compliance with the tax obligations, in accordance with the provisions of Article 144-A of this Law.

Carrier companies must maintain the control and security means that the Tax Administration Service points to through rules and must provide the information and documentation required by the customs authorities.

Regardless of the provisions of this article, the customs agent that promotes the office will have the responsibility foreseen in this Law for the irregularities that they are derived from the formulation of the request and which are detected in the exercise of the customs authority's powers of verification.

Section Second

International freight transit

ARTICLE 130. The transit of goods shall be deemed to be international when performed in accordance with any of the following assumptions:

I. The customs office of entry shall send to the customs office of departure the goods of foreign origin arriving in the national territory with destination abroad.

II. National or nationalized goods will be moved through foreign territory for re-entry into the national territory.

ARTICULO 131. International transit goods on a national territory shall be promoted by natural or moral persons, or by customs agent, provided that the following requirements are met:

l. Formulate the international transit order and annex, where appropriate, the document on which the deposit made in the customs account of the security referred to in Article 84-A of this Law.

II. provisionally determine the contributions, applying the maximum rate indicated in the rate of the General Import Tax Act, and the one that corresponds to the other contributions that are caused, as well as the compensatory contributions.

III. To be carried out by authorized customs and by tax routes to establish the Secretariat by means of rules. The movement of the goods shall be carried out using the services of the undertakings registered in the Register of the carriers referred to in Article 170 of the Regulation.

Only the international transit of goods shall proceed through national territory in the cases and under the conditions specified by the Secretariat by means of rules.

ARTICLE 132. The international transit of goods shall be carried out within the maximum time of shipment established by the Secretariat by means of rules.

If the goods in international transit through national territory do not arrive at the customs office of departure within the prescribed period, the provisional determination of contributions and compensatory quotas consider as definitive.

When for reasons of fortuitous case or force majeure the goods cannot arrive within the periods referred to in the preceding paragraph, the customs agent, the carrier or the natural or moral person who carry out the international transit of goods, shall provide written notice to the customs authorities in accordance with the provisions of the Regulation, stating the reasons for the timely arrival of the goods. In this case, the temporary arrival of the goods may be permitted at the customs office of departure for a period equal to the maximum period of transfer established or, where the withdrawal is effected at the customs office of entry, provided that the customs office of entry is the goods are physically presented to the customs authority at that customs office.

ARTICLE 133. The natural or moral person who carries out the international transit of goods by national territory shall be liable to the Federal Tax Office for the payment of the tax credits.

They shall be jointly and severally liable to the Federal Fiscus for the payment of the compensatory contributions and quotas, their accessories and the offences committed during the movement of the goods, any of the following people:

I. The customs agent, when you expressly accept that responsibility.

II. The carrier company entered in the register that establishes the Regulation when it carries out the shipment of the goods. Such registration may be cancelled by the Secretariat, where, for the exercise of the powers of verification, the customs authorities detect any manoeuvring to avoid compliance with the tax obligations.

Regardless of the provisions of this article, the customs agent that promotes the dispatch will have the responsibility provided for in this Law, for the irregularities that arise from the formulation of the requested and to be detected during dispatch at the customs office of entry.

ARTICULO 134. (Repeals).

Chapter VI

Making, transforming, or repairing in audited enclosure

ARTICLE 135. The system of processing, processing or repair in a controlled enclosure consists in the introduction of foreign or domestic goods, such enclosures for processing, processing or repair, to be returned abroad or to be exported, respectively.

The introduction of foreign goods under this regime will be subject to the payment of the general import tax in the cases provided for in Article 63-A of this Law and of the countervailing quotas applicable to this scheme. The general import tax shall be determined by the allocation of the goods to this scheme.

In no case will the goods destined for this regime be removed from the audited enclosure, if it is not for their return abroad or export.

The customs authorities may authorise the goods stored in them to be processed, processed or repaired within the control of the premises of the customs office. Article.

Domestic goods shall be deemed to be exported for the relevant legal purposes, at the time of the scheme provided for in this Article.

The resulting reduction in the processing, processing or repair process will not cause the general import tax. Non-returnee waste shall not cause such tax provided it is proven that it has been destroyed in compliance with the control provisions laid down in the Regulation for such purposes.

When products resulting from processing, processing or repair are returned abroad, in the cases provided for in Article 63-A of the Law, the general import tax will be paid.

For the missing goods for the regime provided for in this article, the corresponding foreign trade taxes will be caused.

May be introduced into the country through the arrangements provided for in this article, the machinery and equipment required for the manufacture, processing or repair of goods in the audited enclosure, provided that the general import tax is paid and the non-tariff regulations and restrictions applicable to this scheme are complied with.

Chapter VII

Strategic Audit Enclosure

ARTICLE 135-A. People who have the use or enjoyment of properties located within the strategic fiscalized enclosure enabled under the terms of Article 14-D of this Law, they may apply for authorization to assign goods to the system of strategic control. They may not obtain the authorization referred to in this article, the persons who have the authorization to administer the strategic control room.

They may also obtain the authorization referred to in this Article, the persons who have the concession or the authorization to provide the handling services, storage and custody of foreign trade goods. The Tax Administration Service shall indicate in the respective authorization the control measures to distinguish the goods subject to this regime from which they are placed in deposit with the customs office.

To proceed with the authorization referred to in this article, it must be credited to be a moral person constituted in accordance with Mexican law, its solvency economic, technical, administrative and financial capacity, as well as that of its shareholders, to be current in the performance of its fiscal obligations, and to comply with the requirements of the Tax Administration Service by means of rules.

The authorisation may be granted for up to 20 years, which may be extended at the request of the person concerned for up to a period of time, provided that the is submitted during the last two years of the authorisation and the requirements for its granting, as well as the obligations arising therefrom, are still fulfilled. In no case shall the original period of validity or the extension of the authorization be greater than that for which the authorized person has the legal use or enjoyment of the property.

Persons who obtain the authorization referred to in this Article must take the necessary measures and comply with the guidelines determined by the Service Tax administration by means of rules, for the control, surveillance and security of the audited premises and foreign trade goods, and must have the systems that allow for the binding and automated transmission of the information on the goods. The transmission of the information must be carried out in the terms that the Tax Administration Service points out by means of rules.

Those who obtain the authorization referred to in this article must comply with the obligations and have the same responsibilities as those provided for in the Articles 15, 26 and other relative of this Law for those with authorization or concession for the handling, storage and custody of goods in deposit with the customs office. The Tax Administration Service by means of rules may grant the necessary facilities.

The Tax Administration Service shall cancel the authorization referred to in this Article in accordance with the procedure laid down in the Article 144-A of this Law, to those who cease to comply with the requirements for the granting of authorization, do not comply with the obligations provided for in this Law or the authorization or incur any causal cancellation established in this Law or in the authorization.

ARTICLE 135-B. The strategic control enclosure system consists of the introduction, for limited time, of goods foreign, national or nationalized, to the strategic control centers, to be the object of management, storage, custody, exhibition, sale, distribution, elaboration, transformation or repair and will be subject to the following:

I. Non-payment of foreign trade taxes or compensatory fees, except for foreign goods, in the cases provided for in Article 63-A of this Law.

II.    They shall not be subject to compliance with regulations and non-tariff restrictions and official Mexican standards, except for animal and plant health, public health, environmental, and national security.

III.   The resulting products resulting from the processes of processing, processing or repair will not cause any contribution or compensation.

IV.    Non-returned waste shall not cause any contribution provided that it is demonstrated that it has been destroyed in compliance with the control provisions for such purposes as set out by the Tax Administration Service by means of rules.

In order to allocate the goods to the strategic control room regime, the respective order must be processed or the registration made through electronic means. to point out the Tax Administration Service by means of rules, determining the corresponding compensatory contributions and quotas.

From the date on which the national or nationalized goods are placed under this regime, they will be definitively exported.

ARTICLE 135-C. Foreign goods entering this regime may remain in the enclosures audited by a limited time of up to two years, except in the following cases where the time limit shall be no longer than that provided for in the Income Tax Act for depreciation:

I. Machinery, equipment, tools, tools, moulds and spare parts for the production process;

II. Equipment and apparatus for pollution control; for research or training, industrial safety, telecommunication and computer, laboratory, measurement, product testing and quality control; as well as those involved in the handling of materials directly related to the goods being processed, processed or repaired and others linked to the production process.

III. Team for administrative development.

ARTICLE 135-D. Goods that are introduced into the system of the strategic control enclosure may be removed from that enclosure for:

I. To be definitively imported, if they are from foreign origin.

II. To be definitively exported, if they are of national origin.

III. returning to foreign countries from that source or rejoining the market of national origin, when the beneficiaries are removed from this scheme.

IV. To be temporarily imported by maquiladoras or by companies with export programs authorized by the Secretariat of Economics.

V. Destination to the tax warehouse regime.

During the period of validity of the scheme, the goods may be withdrawn for importation in compliance with the provisions laid down by the Management Service. Tax by rules.

Goods subject to this regime may be transferred from a building located within the audited enclosure to another located within the same enclosure, or to another enclosure. audited enabled in the terms of article 14-D of this Law, provided that the formalities for such effects are met by the Service of Tax Administration by means of rules.

Products resulting from the processing, transformation or repair processes that return abroad will result in the payment of the general export tax.

The persons who have obtained the authorization referred to in Article 135-A of this Law shall be directly responsible to the Federal Prosecutor for the amount of the appropriations (a) tax payable for goods which are removed from the audited premises without complying with the obligations and formalities which are required for such goods or when they incur offences or offences related to the introduction; removal, handling, storage or custody of the goods. Such liability shall include the payment of taxes on foreign trade and other contributions, as well as of the compensatory contributions to be caused, and their accessories, as well as the fines applicable. Persons who have obtained the authorization referred to in Article 14-D of this Law shall be jointly and severally liable on the same terms and conditions.

Title V

Strip and border region

Single Chapter

ARTICLE 136. For the purposes of this Law, it is considered as a border strip to the territory between the international dividing line and the parallel line located a distance of twenty kilometers inland from the country.

By border region, the territory to be determined by the Federal Executive is understood.

ARTICLE 137. Regardless of the provisions of the following articles, the Secretariat of the Economy, after the opinion of the The Secretariat shall determine, by means of general provisions, the goods which shall be wholly or partly reduced from taxes on foreign trade in the border region or region. The Economy Secretariat itself, based on the Foreign Trade Law, will determine the goods whose import or export to that strip or region will be subject to non-tariff regulations and restrictions.

Alcoholic beverages, beer, tobacco-worked in cigarettes or cigars and race horses imported into the border region or region, will cause the general import tax without reduction some.

ARTICLE 137 bis 1.- The natural persons who credit their residence in the Northern Border Strip, as well as in the States of Baja California and Baja California Sur, in the partial region of the State of Sonora and in the municipality Fronterizo de Cananea, State of Sonora, will be able to make the definitive importation of used motor vehicles, provided they are destined for remain in these places.

ARTICLE 137 bis 2.- For the purpose of the preceding article and the following, it is understood by:

I.- Physical Person: The citizen to whom the Law has provided rights and obligations.

II.- Northern Border Strip: The one between the International Divisional Line with the United States of America and the parallel line at a distance of 20 km inland, in the stretch between the limit of the partial region of the State of Sonora and the Gulf of Mexico.

III.- Partial Region of the State of Sonora: The one between the following limits to the north, the international dividing line, from the riverbed of the Colorado River to the point located on that line 10 kilometers from the Oeste de Sonora, from that point, a straight line to reach the coast to a point located 10 kilometers east of Puerto Peñasco, from there following the course of that river, to the north, until find the international dividing line.

IV.- Model Year: The period between 1o. from November one year to 31 October of the following year.

V.- Automobile: The vehicle for transport up to ten people, including the vans and the vans called "VAN", which have installed factory catalytic converter.

VI.- Commercial vehicle: To the vehicle with or without chassis for the transport of goods or more than ten persons, with gross vehicle weight of more than 2,727, but not greater than 7,272 kilograms.

VII.- Medium Truck: To the vehicle with or without chassis for the transport of goods or more than ten persons, with gross vehicle weight of more than 2,272 kilograms, but not more than 8,864 kilograms.

VIII.- Used vehicle: To the vehicle of five or more model years prior to the date the import is performed.

ARTICLE 137 bis 3.- The import referred to in the previous Article may be paid only 50% of the General Import Tax corresponding to the vehicles to be imported, according to their tariff classification.

The tariff fractions applicable according to the tariff of the General Import Tax Law, will be those corresponding to the value of the purchase-sale in dollars of the United States of America, of used motor vehicles.

Likewise, the requirement of prior permission, by the Ministry of Economy, the importation of used motor vehicles referred to in the articles, is waived above.

ARTICLE 137 bis 4.- The vehicles that may be imported under the above legal provisions are the following:

I.- Cars whose value does not exceed twelve thousand dollars of the United States of America, excluding sports, luxury and convertible vehicles.

II.- Light and medium commercial trucks powered by gasoline engine.

The vehicles referred to in this Article shall be similar to those of the national manufacturing trade marks, in accordance with the list published by the Secretariat. of the competent Ramo in the Official Journal the Federation, in the third quarter of each year, with the prior opinion of the Intersecretarial Commission of Automotive Industry.

ARTICLE 137 bis 5.- The natural persons intending to carry out the importation of the vehicles in the terms of the articles they must comply with the following:

I.- Credit as a Mexican citizen with the corresponding Birth or Naturalization Act.

II.- Check your residence in the border strip and regions referred to, six months prior to the date of the vehicle's import, by any of the official documents issued in the name of the person concerned, where the address is located in the border region or region concerned.

III.- Submit the corresponding import request, which must contain the characteristics, mark, type, line, model, and serial number, with the that once the import has been carried out, you can check your legal stay in the country.

IV.- Present at the time of the customs clearance in conjunction with the respective customs documents, the proof that the vehicle to be imported complies with the technical standards for maximum permissible emission of pollutants in their country of origin.

ARTICLE 137 bis 6.- The importation of used motor vehicles to be carried out in the terms of the above articles limit to one unit per person.

Also, the natural person who affects the import of a used vehicle unit, will not be able to reimport another vehicle unit, in the terms of the preceding articles, but after one year of the first importation, the restrictions resulting from the customs provisions in force being applicable to their placing on the market.

ARTICLE 137 bis 7.- The hospitalization to the rest of the national territory of the vehicles imported under the provisions The laws of the Customs Law, in particular the final paragraph of Article 62, shall be governed by the rules contained in the Customs Law Regulations and other applicable regulations.

ARTICLE 137 bis 8.- As of 2009, the importation of used cars into the border regions and regions to which they refer the above articles shall be made in accordance with the provisions of Appendix 300-A. 2 of the North American Free Trade Agreement.

ARTICLE 137 bis 9.- On the conductive, they shall be applicable to the imports of used vehicles, as referred to in the Articles the provisions contained in the Customs Act, its Rules of Procedure and so on.

ARTICLE 138. It is understood by reissue, the hospitalization to the rest of the country of goods of foreign origin imported to the strip or border region. Such re-dispatch may be carried out in the following cases:

I. When dealing with goods imported temporarily or definitively into the border region or region, and in the latter case the goods would have been covered contributions applicable to the rest of the country.

II. In the case of imported goods that have been the subject of processing or processing in the border region or region.

III. When imported goods are temporarily internalized to the rest of the country for processing, processing, or repair.

ARTICLE 139. To carry out the reissue of goods, the taxpayers must comply, in addition to the requirements mentioned in article 36-A of this Law, with the following:

I. Cover, where appropriate, any differences that correspond to the general import tax and other contributions that are caused in accordance with the respective orders.

II. Meet the requirements for non-tariff import regulations and restrictions applicable to the rest of the national territory.

ARTICLE 140. The Secretariat will set up checkpoints in locations that will be set, near the borders of the border region or region, for passengers to and goods from those areas may be introduced to the rest of the national territory.

The goods destined for the interior of the country and whose importation is effected through a border region or region, to transit through them, must use the same boxes and trailers in which they are presented to his office, preserving the seals, seals, marks and other means of control which are required for this purpose. The above shall not be applicable in the case of manoeuvres for consolidation or deconsolidation of goods, as well as for other cases established by the Secretariat by means of rules.

ARTICLE 141. The supply of vessels with foreign goods legalized in the border region will be allowed without payment of the taxes on foreign trade in the terms of Article 61, section IV of this Law, but if they are directed to other national ports outside the border region, they will be inspected by the customs authorities, with the aim of supply only include the elements needed to reach the next port of call.

ARTICLE 142. The goods referred to in Article 61, fraction VIII of this Law, may be consumed by the inhabitants of the populations located in the border strip.

Customs authorities will be able to authorize residents in the border region or region to change their house to populations in the rest of the country, the hospitalization of their household goods used without payment. of the general import tax, provided that they have been resident in that border region or region for more than one year and that the goods have been acquired at least six months before they intend to enter them.

Title Sixth

Powers of the Federal Executive Branch and the tax authorities

Single Chapter

ARTICLE 143. In addition to those granted to him by other laws, they are the powers of the Federal Executive Branch in customs matters:

l. Set or delete border, internal, and air traffic and maritime customs, as well as designate their location and functions.

II. To suspend the services of the customs offices for the time it deems appropriate, when the interest of the nation so requires.

III. (Repeals).

IV. Set or delete border regions.

ARTICLE 144. The Secretariat will have, in addition to those conferred by the Federation's Fiscal Code and other laws, the following powers:

I. Point out the territorial constituency of customs and customs sections.

The Secretariat itself shall indicate, within the tax areas, the place where the administrative offices of the customs office and its complementary facilities are located and shall establish the coordination with other agencies and bodies carrying out their duties at airports, seaports and border crossings approved for international traffic, in relation to the security and control measures to be applied in the customs authorities for which the dispatch is to be carried out. of certain types of goods which, in effect, determine the said dependency by means of rules.

II. Check that the import and export of goods, the accuracy of the data contained in the pediments, statements or manifestations, the payment correct of the contributions and the use and compliance of the regulations and non-tariff restrictions, are carried out in accordance with the provisions of this Law.

III.         Require the taxpayer, severally and third parties, the information and documentation relating to the obligations and requirements laid down by the tax and customs provisions, using, where appropriate, the system The electronic system is available.

IV. To collect from public officials, fedorates and foreign authorities the data and documents they hold for their functions or activities related to the import, export or use of goods.

V.            Ensure that in the customs clearance the importers, exporters and customs agents, comply with the requirements established by this Law and by the rules that the Tax Administration Service dictates, regarding the equipment to promote electronic fulfillment.

VI.          Practice the customs recognition of the goods in the tax and tax areas or, at the request of the taxpayer, at their home or in the premises, warehouses, facilities or establishments that they indicate, when they are satisfied the requirements laid down in the Regulation, as well as the customs opinion referred to in Article 43 of this Law, and review the opinions delivered by the customs rules in accordance with Article 175.

VIl. Verify that the goods for which import was granted some fiscal stimulus, relief, exemption or tax relief or have been exempted from the compliance with a non-tariff regulation or restriction, intended for the purpose for which it was granted, are located in the places indicated for the purpose and are used by the persons to whom it was granted, in cases where the benefit is has been granted by reason of such requirements or any of them.

VIII. Set the guidelines for cargo, unloading, handling of foreign trade goods and for the circulation of vehicles within the tax and tax facilities and to indicate within these enclosures the restricted areas for the use of cell phone devices, or any other means of communication; as well as to exercise exclusively the control and surveillance of the entrance and departure of goods and persons in such places, at airports and ports maritime authorities authorised for international traffic and border customs.

IX.          Inspect and permanently monitor, exclusively, the handling, transportation, or tenure of the goods in the fiscal and tax precincts, for which it may be supported by systems, technological equipment, or any other means or the service provided, including the customs opinion referred to in Article 43 of this Law.

X. Pursue and practice the precautionary seizure of the goods and the means in which they are transported in the cases referred to in Article 151 of the Law.

XI.          Verify exclusively during its transport, the legal import or possession of foreign goods in the entire national territory, for which it can rely on systems, technological equipment, any other the average or service to be counted, including in the customs opinion referred to in Article 43 of this Law.

XII. Correct and determine the customs value of the goods declared in the order, or another document that for such purposes authorizes the Secretariat, using the appropriate valuation method in the terms of Section 1 of Chapter III of Title III of this Law, where the importer does not correctly determine the value in terms of the section mentioned above, or where there is no provided, upon request, the elements which it has taken into consideration to determine that value, or have determined it based on false or inaccurate documentation or information.

XIII.       Set estimated prices for goods that are imported and retained until the warranty referred to in Article 36-A, fraction I, (e) of this Act is filed.

XIV. Set the nature, characteristics, tariff classification, origin, and value of the import and export goods.

To exercise the powers referred to in the preceding paragraph, the Tax Administration Service may request the opinion it requires, the customs agent or any other expert.

XV. Determine the contributions and availments omitted by the contributors or severally responsible.

XVI. Check the commission of violations and impose the appropriate penalties.

XVII. Demand the payment of compensatory fees and apply the administrative execution procedure to make these quotas effective, taxes on external trade and the rights caused.

XVIII. Custody and transfer to the Service of Administration and Disposal of Goods the goods that have become the property of the Federal Fishery, or of which can be legally available. In the case of goods that cannot be transferred to the Service of Administration and Disposal of Goods, the Tax Administration Service shall maintain the custody of the goods, and may proceed to the assignment, donation or destruction of the same in terms of the applicable provisions.

XIX. Dictate, in a fortuitous case or force majeure, shipwreck, or any other cause that prevents the fulfillment of any of the preventions of this Law, administrative measures that are required to remedy the situation.

XX. Establish special stamps or stamps for the goods or their packaging, intended for the border region or region, to be determined by the Secretariat itself, provided that they have been taxed at a general import tax lower than that of the rest of the country, as well as establishing stamps for the purpose of determining the origin of the goods.

XXI. Grant, suspend and cancel the patents of the customs agents, as well as grant, suspend, cancel and revoke the authorizations of the proxies customs.

XXII.       (Repeals).

XXIII. Exorder, after the opinion of the Secretariat of Economy, rules for the application of the customs provisions of the treaties or agreements of which Mexico is a party.

XXIV.      Cancel the guarantees referred to in Article 36-A, part I, point (e) and the other guarantees that are set out in the terms of this Law.

XXV. Those conferred on you in international treaties or agreements to which Mexico is a party.

XXVl.       To make known the information contained in the pediments, to the Chambers and Industrial Associations grouped by the Confederation, in terms of the Law of Business Chambers and its Confederations, which participate with the Service of Tax administration in the Customs Control and Taxation Program by Industrial Sector. It may also provide the taxpayer with information on the requests for the operations they have carried out.

XXVII.     Establish, for the purposes of the information to be expressed by the importers or exporters in the corresponding order, units of measure other than those indicated in the laws of general import and export taxes.

XXVIII.   Suspend the free movement of goods from foreign origin within the fiscal enclosure, after the automatic selection mechanism is activated, after a decision issued by the competent administrative or judicial authority in the field of intellectual property, and to put it immediately at its disposal at the place that the cited authorities point out.

XXIX.      Microfilm, record on optical discs or any other means authorized by the Secretariat itself by means of rules, documents that have been provided to it in compliance with the provisions of this Law.

XXX. Order and practice the precautionary embargo in the terms of the Federation Tax Code, cash amounts, national checks or foreign, payment orders or any other document receivable or a combination of them, in excess of the equivalent in the currency or currencies in question, to ten thousand dollars of the United States of America, when it is omitted to declare them customs authorities, when entering or leaving the national territory, in accordance with the provisions of the Article 9o. of this Law.

XXXI. (Repeals).

XXXII. Verify and monitor authorized services that facilitate customs recognition using non-intrusive technology.

XXXIII. Authorize that the dispatch of goods by the national customs, can be done jointly with the customs offices of other countries.

XXXIV. Authorize and cancel authorization to customs rules.

XXXV. Others that are necessary to make effective the powers that this precept refers to.

ARTICLE 144-A. The Tax Administration Service will be able to revoke the concessions or cancel the authorizations granted in the terms of this Law, for any of the following reasons:

I.      Where the holder does not cover or report to the Secretariat the corresponding contributions or benefits, it is not aware of the performance of its tax obligations or does not grant the guarantee to be obligated.

II. When the holder does not maintain records, inventories, or control means to which he is obliged.

III When taxed, partially or fully transferred or transmitted the rights derived from the grant or authorization.

IV. When the bankruptcy or suspension of payments by the holder of the concession or authorization is declared by competent authority.

V.     The others that set this Act and those that are flagged in the grant or authorization.

For such purposes, the customs authority shall issue a decision determining the initiation of the procedure, stating the reasons for the procedure, order the suspension of the operations of the concessionaire or the authorised person and give him a period of 10 days to provide the evidence and arguments which he or she convinces. The customs authorities shall make the appropriate decision within a period not exceeding four months after notification of the initiation of the procedure. On the expiry of that period without notification of the decision, the person concerned may consider that the customs authority terminated the procedure in order to revoke the grant or cancel the authorization and may bring the means of defence in any time after that period or wait for the resolution to be delivered.

The customs authority may provisionally lift the suspension referred to in the preceding paragraph, where the suspension concerns the customs or trade operation the country's external relations, until such time as the necessary measures are taken to resolve the situation.

For the duration of the suspension, the holder of the concession or authorization may only terminate the operations which it has initiated to date to have the suspend order notified to you, without you being able to start new operations.

When the concession is revoked or the authorization is cancelled, the customs authorities shall notify the owners or consignees of the goods they are located in the audited premises or in the general warehouse of deposit, so that within 15 days they transfer the goods to another audited enclosure or general warehouse of deposit or to use them for a customs procedure. If the transfer is not to be carried out or not to be allocated to any scheme within the prescribed period, the goods shall be abandoned in favour of the Federal Tax Office in the first case and in the second case they shall be deemed to be in the country illegally. style = 'mso-bidi-font-weight:normal' >

In cases where the authorization referred to in Article 121 of this Law is cancelled, the authorized person must import definitively or return abroad goods from foreign origin and to export definitively or to reinstate domestic ones of national origin.

ARTICLE 144-B. The Secretariat may cancel the registration in the register of carriers referred to in Articles 119, 127, 129 and 133 of the Customs Law, when any of the following cases are presented:

I.     The non-arrival of the goods to the customs office or warehouse general store.

II.    Where, for the exercise of the powers of verification, the customs authority finds that the carrier does not carry the accounts or records of its foreign trade operations, nor does it retain the documentation certifying the , or alter data entered in the external trade documentation.

III.   When it does not comply with the requirements of documentation relating to foreign trade formulated by the customs authority.

IV.    When you present irregularities or inconsistencies in the Federal Taxpayer Registry.

V.     Where the registered carrier is not located in the addresses identified for the purpose.

VI.    When it does not cover the tax credits which would have been fixed when the administrative procedure for its recovery had been followed.

VII. When using means of transport that do not have the control requirements or when it does not have the control mechanisms determined by the Secretariat by means of rules.

VIII.            When you are not aware of your tax obligations.

ARTICLE 144-C. When the authorities carry out audits in the field of foreign trade, they shall carry out the audits with the electronic files of the obliged subjects, except in cases where they consider it appropriate to do so with the documentation provided for such purposes. effect are required to preserve in terms of the provisions of this Law and the Fiscal Code of the Federation.

ARTICLE 145. The Tax Administration Service will have an Advisory Board that will issue its position on the determination of the policies, procedures and criteria for the destination of goods from foreign trade. The Federal Law for the Administration and the Disposal of Goods in the Public Sector

be transferred to the Federal Tax Office and from which it can be disposed of, which are not transferable to the Administration and Property Service.

The Advisory Board shall have only advisory and opinion functions; it shall be composed of at least one representative of each of the central administrative units of the Tax Administration service with powers related to the precautionary embargo and destination of goods, and will have representation of philanthropic and private sector institutions, interested in the production and marketing of goods identical or similar to those. The integration, operation and functioning of the Advisory Board shall be in accordance with the provisions of the Regulation.

The customs authority when indicating the destination for non-transferable foreign trade goods shall observe the following:

I.           Your action must preserve national security, public health and the environment.

II.         For the purpose of allocating or donating the goods, it shall have an opinion issued by a competent authority which establishes that they are fit for human or animal use or use, medicinal, surgical, agricultural or livestock.

III.        In the event that the goods are ruled as unfit, in accordance with the previous fraction, or the state of decomposition is manifest which prevents their use or exploitation, their destruction shall be carried out.

The Tax Administration Service may assign the goods referred to in this Article for use, or for other dependencies of the Federal Government, parastate entities, federal entities, Federal District and municipalities, as well as the legislative and judicial branches. In this case, the Council's prior opinion will not be required. The Tax Administration Service must send a monthly report of the allocations to the Council and the Chamber of Deputies of the Honorable Congress of the Union and in a recess to the Permanent Commission. You may also donate to moral persons for non-profit purposes authorized to receive deductible donations in the terms of the Income Tax Act, upon the advice of the Council established in this article.

Dealing with goods that have passed over to the Federal Fishery as a result of surplus detected to maquiladoras or companies with export programs authorised by the Secretariat of the Economy, the customs authority may immediately transfer it to the Service of Administration and Transfer of Goods, which may, where appropriate, dispose of these goods to the undertaking itself subject to the embargo, provided that are included within your authorized program. In this case, the Council's prior opinion will not be required either.

ARTICLE 146. The holding, transportation or handling of foreign goods, except for personal use, shall be protected at all times, with any of the following documents:

I.            A customs documentation that accredits its legal import, or the electronic or digital documents, that according to the applicable legal provisions and the rules that the Service of Tax Administration issues to the effect, credit your legal tenure, transportation, or handling.

Trying to dispose of imported vehicles in short, the importer must deliver the import order to the acquirer. In subsequent cases, the acquirer shall require such a request and keep it to prove the legal stay of the vehicle in the country.

II. Note of sale issued by a federal tax authority or institution authorized by it, or the documentation certifying the delivery of the goods by part of the Secretariat.

III. Invoice issued by an employer established and registered in the federal taxpayer register, or, where applicable, the digital tax voucher, which must meet the requirements of the Federation's Fiscal Code.

Legally authorized carrier companies, when transporting goods from foreign sources outside the border region or region, will be able to verify their legal tenure with the letter. of the port and documents to be established by the Secretariat by rules.

ARTICLE 147. Domestic goods transported within the border region or region of the country shall be to be covered as follows:

I. Export prohibited or restricted that are directed to the littoral or borders, with orders, invoices, contracts, and other documents (a) to the extent that they are intended for such areas, or with the relevant export permits.

II. The confounding with foreign nationals who are transported to the interior of the country, with the trademarks in Mexico that they have or with the invoices or referral notes issued by employers registered in the Federal Taxpayer Register, if they meet the requirements laid down by the tax provisions.

The origin of the agricultural commodities produced in the areas referred to in this precept may be credited with the constances of the ejido commissariat, of the representative of the settlers or community members, of the agricultural or livestock association to which the small owner or of the Secretariat of Agriculture, Livestock, Rural Development, Fisheries and Food belongs in any of the previous cases, when the the customs authorities so require, without the documentation having to accompany to the goods.

ARTICLE 148. Dealing with goods of foreign origin subject to a resolution of suspension of free movement issued by the administrative authority or The customs authorities shall retain the said goods and make them available to the competent authority in the warehouse which the authority points out for such purposes.

At the time of the retention referred to in the preceding paragraph, the customs authorities shall take up the circumstantial act in which the following shall be stated:

I. The identification of the authority that practices diligence.

II. The resolution ordering the suspension of free movement of foreign goods that motivates diligence and the notification that is made to the data subject.

III. The description, nature and other characteristics of the goods.

IV. The place where the goods are deposited, at the disposal of the competent authority.

The person with whom the diligence is understood should be required to appoint two witnesses of assistance. If the witnesses are not appointed or the appointees do not accept to serve as such, the authority that practices the diligence shall appoint them.

A copy of the minutes shall be given to the person with whom the diligence and copy of the suspension of free movement of goods issued by the administrative authority or the person concerned have been understood. competent judicial authorities, in order to continue the administrative or judicial procedure in accordance with the law of the matter.

ARTICLE 149. The provisions of Article 148 of this Law shall only be applicable where the decision in which the competent administrative or judicial authority order the suspension of the free movement of goods of foreign origin, containing the following information:

I. The name of the importer.

II. The detailed description of the goods.

III. The customs office you are aware of that will enter the goods.

IV. The estimated period for the entry of the goods, which shall not exceed 15 days.

V. The warehouse in which the goods must be placed at the disposal of the competent authority, which must be located within the the territorial division of the customs office concerned.

VI. The express designation or acceptance of the depositary charge.

ARTICLE 150. The customs authorities shall lift the act of initiation of the administrative procedure in customs matters, where, for the purposes of customs recognition, the verification of goods by transport or the exercise of the powers of verification, goods are placed in a precautionary manner in accordance with the terms laid down in this Law.

In such minutes, it must be stated:

I. The identification of the authority that practice diligence.

II. The facts and circumstances that motivate the start of the procedure.

III. The description, nature and other characteristics of the goods.

IV. The taking of samples of the goods, in their case, and other evidence necessary to dictate the relevant decision.

The person concerned shall be required to designate two witnesses and to indicate his address to hear and receive notifications within the territorial division of the authority competent to deal with and resolve the relevant procedure, except in the case of passengers, in which case they may indicate an address outside that constituency.

The person concerned shall be informed that if the witnesses are not appointed or the appointees do not accept to serve as such, whoever practices the diligence shall appoint them; to indicate the address, to indicate one that does not correspond to him or his representative, to vacate the registered address without notice to the competent authority or to indicate a new address that does not correspond to him or his representative, to disappear after the powers of verification have been initiated or to oppose the proceedings of notification of the acts related to the procedure, refusing to sign the minutes which the effect is to be lifted, the notifications which will be made on a personal basis, provided that in the latter case and in the case of recognition customs, or the verification of goods in transport, is provided with a good view of the customs administrator.

Such minutes shall indicate that the person concerned has a period of 10 working days, counted from the day following that in which the notification takes effect, to the purpose of providing the evidence and to make the pleadings as appropriate.

Where the precautionary embargo is generated by reason of an inaccurate tariff classification, the conclusion of a meeting may be offered within the prescribed period a consultative technique to define whether or not the tariff classification expressed in the order is correct; the said meeting must be carried out within three working days of its offer. If the tariff classification expressed in the order is correct the customs authority that initiated the procedure will agree to the lifting of the embargo and the delivery of the goods, leaving without effects the same, otherwise, the procedure will continue its legal course. The provisions of this paragraph do not constitute an instance.

The authority that lifts the respective minutes shall deliver the person concerned, copy of the minutes of initiation of the procedure, at which time it shall be deemed to be notified.

ARTICLE 151. The customs authorities shall proceed to the precautionary seizure of the goods and the means in which they are transported, in the following cases:

l. When goods are entered into national territory by unauthorized place or when foreign goods in international transit are they are diverted from tax routes or transported by means other than those authorised for internal transit.

II.- In the case of goods of import or export prohibited or subject to the non-tariff regulations and restrictions referred to in the Article 176 of this Law and the fact that it does not prove its compliance with or without accrediting compliance with Mexican official rules or, where appropriate, the payment of compensatory payments. In the case of official Mexican trade information rules, only the embargo shall be made where the non-compliance is detected in the exercise of home visits or verification of goods in transport.

III.- When the corresponding customs documentation is not credited, the goods were subject to the formalities provided for in this Law for their introduction to the national territory or to its internation of the border region or region to the rest of the country, and where its legal stay or tenure is not established, or are vehicles driven by unauthorized persons. In the case of passengers, the precautionary embargo shall be carried out only in respect of the goods not declared, as well as the means of transport, in so far as it is a special service vehicle, or if it is a public service, where it is intended for exclusive use of the passenger or do not provide the normal route service.

IV. When for the purpose of customs recognition, or for the verification of goods in transport, undeclared or surplus merchandise is detected in more 10% of the total value declared in the customs documentation to cover the goods.

V. Where cargo vehicles carrying import goods are introduced into the fiscal enclosure without the appropriate order for them perform the dispatch of the same.

VI.          Where the name, name or social name or address of the supplier abroad or the tax domicile of the importer, indicated in the order, or in the electronic transmission or in the consolidated notice referred to in the Article 37-A, fraction I of this Law, considering, if any, the corresponding acknowledgement declared, whether false or non-existent or when at the registered office, the supplier cannot be located abroad.

VII.         Where the value declared in the order is less than 50% or more of the transaction value of identical or similar goods determined in accordance with Articles 72 and 73 of this Law, unless the guarantee has been granted refers to article 86-A fraction I of this Act.

In cases referred to in fractions VI and VII, an order issued by the competent customs authority in terms of the Internal Service Regulation shall be required. Tax authorities, in order to carry out the precautionary embargo during customs recognition, or verification of goods in transport.

In the cases referred to in fractions I, II, III, IV, VI and VII, the means of transport shall be the guarantee of the tax interest, unless the requirements and the conditions set by the Regulation.

With regard to fractions III and IV, the rest of the shipment will be as a guarantee of the tax interest, except in the case of maquiladoras or companies with export programmes authorized by the Secretariat of the Economy, in this case, only the embargo of the entire surplus will be carried out, immediately allowing the outlet of the means of transport and the rest of the goods correctly declared.

ARTICLE 152. In cases where, on the occasion of the customs recognition, the verification of goods in transport, review of the documents submitted during the dispatch or the exercise of the powers of verification, in which the determination of the contributions omitted, the use and, where appropriate, the imposition of penalties and the application of the Article 151 of this Law, the customs authorities shall proceed to their determination, without the need to substantiate the procedure laid down in Article 150 of this Law.

Dealing with difficult identification goods, requiring the taking of samples in order to identify their qualitative or quantitative composition, use, process of obtaining or physical characteristics shall be made in accordance with the procedure provided for in the Regulation, for its analysis and opinion.

Once the relevant opinion has been obtained, result of the analysis carried out on the samples of the difficult identification goods, they shall be notified to the person concerned by written or circumstantial act, the facts or omissions warned, within a period of six months from the corresponding sampling record, and the procedure shall be continued in accordance with the provisions of the present Article.

Where the sampling is not required for identification, the customs authority shall make known by written or circumstantial act, the facts or omissions which involve the omission of contributions, compensatory payments and, where appropriate, the imposition of penalties.

Within the written or circumstantial act raised in the terms of the third and fourth paragraphs of this article, it shall be noted that the person concerned has a 10 working days from the day following the day on which the notification of the written or written notification takes effect, in order to provide the evidence and to make the pleadings as appropriate.

The offering, deahlogue and assessment of the evidence shall be made in accordance with the provisions of Articles 123 and 130 of the Tax Code of the Federation.

The customs authorities shall issue a decision within a period not exceeding four months from the day following that in which they are duly established. integrated the dossier. If you do not issue it, you must immediately make the goods of your property available to the person concerned.

It is understood that the file is properly integrated when the time limits for the submission of all evidence and pleadings have expired or, in If appropriate, the authority responsible for issuing the resolution has carried out the necessary measures for the proof of the evidence offered by the proffers.

In other cases the determination of the tax credit shall be made by the customs authority.

The person concerned must be required to indicate his address to hear and receive notifications in the written or minutes of initiation of the procedure, which is not to be noted. the address, to indicate one which does not correspond to him or his representative, to vacate the registered office without notice to the competent authority or to indicate a new address which does not correspond to him or his representative, to disappear after the powers of verification or to oppose the proceedings of the Court of notification of the acts related to the procedure, refusing to sign the minutes which the effect is to be lifted, the notifications which will be made on a personal basis, provided that in the latter case and in the case of recognition the customs office, or the verification of goods by means of the customs office. Where penalties are imposed, without the determination of compensatory contributions or quotas or the precautionary seizure of goods, the customs authority shall determine the tax credit, without the need to substantiate the procedure. established in this article and in article 150 of the Law, with the exception of the rights of the taxpayer through the appeal of revocation established in the Fiscal Code of the Federation.

ARTICULO 153. The data subject must provide in writing, the evidence and pleadings which, at the right of the customs authority, may be appropriate to the customs authority which has issued the minutes referred to in Article 150 of this Law, within 10 days of the date of notification of the said Act. minutes. The offer, proof and assessment of the evidence shall be made in accordance with the provisions of Articles 123 and 130 of the Fiscal Code of the Federation. In the case of the assessment of the documents intended to verify the legal stay or possession of the goods, where the information contained therein is to be transmitted in the electronic customs system provided for in Articles 36 and 36-A of this Law for dispatch, full probative value will be given to the transmitted information.

When the person concerned presents documentary evidence to prove the legal stay or possession of the goods in the country; the object of the precautionary embargo or accredit that the declared value was determined in accordance with Title III, Chapter III, Section First of this Law in the cases referred to in Article 151, fraction VII of this Law, the authority that lifted The minutes referred to in Article 150 of this Law shall immediately be issued by the The Council of the European Union is a Member of the European Parliament and the European Parliament. Where the person concerned does not present the evidence or does not distort the circumstances under which the goods are placed on the market, the customs authorities shall, within a period of not exceeding four months, give final judgment. from the day following that in which the file is duly integrated. It is understood that the file is properly integrated when the time limits for the submission of all the evidence and pleadings have expired or, if appropriate, the authority responsible for issuing the resolution carried out the necessary steps for the proof of proof offered by the proffers. If the final resolution is not issued in the term of reference, the actions of the authority that initiated the procedure shall be without effect.

Dealing with surplus or undeclared goods shipped to maquiladoras and companies with export programs authorized by the Secretariat of Economy, when within 10 days of the notification of the minutes referred to in this Article, the person concerned in writing, in which he expresses his consent with the contents of the minutes, the customs authority which initiated the proceedings may issue a provisional resolution determining the (i) contributions and compensatory payments and the penalties provided for. Where the person concerned within a period of five days from the effect of the notification of the provisional decision provides proof of payment of the corresponding contributions, accessories and fines and, where appropriate, compliance with the regulations and non-tariff restrictions, the customs authority shall order the return of the goods.

ARTICLE 154. The precautionary seizure of the goods may be replaced by the guarantees provided by the Fiscal Code of the Federation, except in the cases mentioned in article 183-A of this Law.

In the cases referred to in Article 151, section VII of this Law, the precautionary embargo can only be replaced by deposit made in the accounts Guarantee customs in the terms of Article 86-A, fraction I of this Law. When the goods shipped are not subject to prices estimated by the Secretariat of Finance and Public Credit, the precautionary embargo may be replaced by deposit made in the guarantee customs accounts, in an amount equal to the compensatory contributions and quotas which would be caused by the difference between the declared value and the transaction value of the identical or similar goods determined in accordance with Articles 72 and 73 of this Law, which has been considered for practice the precautionary embargo.

In cases where the infringer complies with the non-tariff regulations and restrictions within thirty days of the notification of the commencement act of the Administrative procedure in customs matters, the replacement of the precautionary embargo of the seized goods may be authorised, as referred to in the first paragraph of this Article.

ARTICULO 155. Yes during practice a home visit is found foreign merchandise whose legal stay in the country is not credited, the visitors will proceed to carry out the precautionary embargo in the cases provided for in article 151 and complying with the formalities refers to Article 150 of this Law. The act of embargo, in these cases, will make the times of the final act in the part of the visit that is related to the taxes to the foreign trade and the compensatory quotas of the shipped goods. In this case, the visited will have a period of ten days following the one in which the notification of the said act takes effect, in order to prove the legal stay in the country of the goods embargoed and will offer the tests within this period. The offer, de-ahogo and assessment of the tests shall be done in accordance with Articles 123 and 130 of the Fiscal Code of the Federation. The evidence shall be given the decision determining, where appropriate, the compensatory contributions and quotas omitted and imposing the penalties provided for, within a period not exceeding four months from the day following that of the the person in which the file is duly integrated. It is understood that the file is duly integrated when the time limits for the submission of all the evidence and pleadings have expired or, if it is obtained, the authority responsible for issuing the decision carried out the necessary steps for the proof of proof offered by the proffers. If the final resolution is not issued in the term of reference, the actions of the authority that initiated the procedure shall be without effect.

In the case of a home visit, the provisions of Articles 152 and 153 of this Law shall not apply.

ARTICLE 156. Goods whose importation is prohibited or which are the subject of illicit goods, shall be delivered to the authorities concerned. laws other than prosecutors.

ARTICLE 157. For perishable goods, easily decomposed or damaged, of live animals, which are the object of a precautionary embargo and within 10 days of their seizure, their legal residence or tenure has not been verified. country, the Tax Administration Service may proceed to its destruction, donation or allocation. In the case of motor vehicles, aircraft and vessels shall be transferred for sale to the Service of Administration and Disposal of Goods within forty-five days following their seizure provided that it has not been verified their legal stay or tenure in the country.

Regarding the goods shipped under Article 151, fractions VI and VII of this Law, if within ten days of their seizure, they would not have been (a) in the case of a precautionary measure, the Commission shall, in accordance with the provisions of the first paragraph of Article 4 (3) of the Treaty, be required to take the necessary steps to ensure that the safety of the safety and security of the person concerned is not destruction, donation, allocation or transfer for sale.

When a final decision orders the return of the goods and the customs authority has communicated to the particular that there is impossibility to return the goods The Commission shall, in accordance with Article 1 (1) of Regulation (EEC), of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council, goods referred to in Article 151, fractions VI and VII of this Act; or value of the good, updated as set out in the following paragraph.

In the event that the Tax Administration has proceeded to the destruction, donation, allocation or transfer for sale of the goods, the resolution (a) to order the return of the same, to consider the value determined in the tariff classification, listing and approval of the customs authority responsible for the administrative procedure in customs matters, updating it in the terms set out in the article 17-A of the Tax Code of the Federation until the resolution authorizing the payment is issued.

The particular person obtaining a firm administrative or judicial decision, ordering the return or payment of the value of the goods or, if applicable, declaring the nullity of the judgment that determined that the goods passed to the property of the Federal Fiscus, and accredit by way of the ideal document to have a legitimately recognized subjective right on the goods, will be able to request to the Service of Tax Administration the return of the goods, or where appropriate, the payment of the value of the goods, within two years, counted from the fact that the judgment or judgment has been enforceable.

When the person who obtains a firm administrative or judicial decision, exceptionally, is different from the person who has the right to have the right recognized on the goods, both of them must apply for the compensation in a joint way, designating one of them by common agreement as the holder of the right.

Dealing with the goods referred to in Article 151, fractions VI and VII of this Law, the final decision ordering the return of the value of the goods goods, shall consider the value declared in the order, added with the utility coefficient referred to in Article 58 of the Tax Code of the Federation, corresponding to the turn of activities of the person concerned.

ARTICLE 158. The customs authorities, for the exercise of their powers of verification, shall proceed to the retention of the goods or means of transport, in the following cases:

I. When for recognition customs, or verification of goods in transport, does not present the document in which the deposit made in the guarantee customs account is recorded in the event that the declared value is lower than the estimated price.

II. When for Customs Recognition the compliance with official Mexican trade information standards is not proven.

Likewise, the retention of the means of transport of the goods that would have caused damages in the fiscal enclosures, in this case the goods will not be will be the object of retention.

The customs authorities in the holding act which for that purpose shall be lifted shall state the grounds and reasons giving rise to the retention of the goods or of the means of transport, it must be pointed out to the person concerned that it has a period of 15 days, to present the guarantee referred to the article 36-A, fraction I, paragraph e) of this Law, or of thirty days in order to comply with the rules Mexican commercial information officers or guarantee or pay damages (a) the goods or the means of transport, as appropriate, will be transferred to the Federal Tax Office, without the need for any notification of a decision. The time limits referred to in this paragraph shall be computed from the day following that in which the notification of the retention act takes effect.

Title Seventh

Customs Agents, Customs Proxies and Customs Rulers

Single Chapter

First Section

Customs agents

ARTICLE 159. Customs agent is the natural person authorized by the Tax Administration Service, through a patent, in order to promote the release of the goods in the different customs procedures provided for in this Law.

To obtain the patent of customs agent the interested parties must comply with the guidelines indicated in the Convocation that the effect is published in the Official Journal of the Federation, as well as the following requirements:

l. Being Mexican by birth in full exercise of your rights.

II.           Not having been convicted of an enforceable sentence for a criminal offence and in the case of being an agent or a customs agent, its patent has not been cancelled or extinguished.

III. (Repeals).

IV. Not to be a public servant, except for popular, military, and active-service charges.

V. Do not have kinship for in-line consanguinity without limitation of grade and collateral up to the fourth grade, or affinity, with the administrator of the customs office of entry of the patent.

VI. Having a professional title or its equivalent in the terms of the law of the matter.

VII. Having experience in customs matters, over five years.

VIII. Be enrolled in the federal taxpayer register, and prove to be aware of your tax obligations.

IX. Approve the examination of knowledge that practices the customs authority and a psychotechnical examination.

Covered the requirements, the Secretariat will grant the patent to the person concerned within a period of not more than four months. The patent is personal and non-transferable.

ARTICLE 160. The customs agent must cover the following requirements to operate:

I. Be aware of your tax obligations.

II. Transmitting the customs electronic system into the form and periodicity that the Tax Administration Service determines in rules, the information statistics of the pediments.

III.         Reside in the national territory, and maintain the main office of its business at the place of the office of attachment for the attention of the affairs of its activity.

IV. Manifest to the customs authorities the address of your office to hear and receive notifications in the customs office in which you exercise the patent. Those that are carried out in that place will have their effects in the legal terms; likewise, giving notice to the same of the change of domicile, even in the case of voluntary suspension of activities.

V. Occupy personal and habitually personal activities of your function and not to suspend them in any case, except where the Tax Administration Service orders it or when it has obtained the authorization referred to in the following paragraph.

The customs authorities may authorise the voluntary suspension of activities of a customs agent, upon request which is present in writing and in which he points out the reasons for the suspension. The customs agent will be able to resume its activities at any time, for which it must present the corresponding notice in writing.

VI.          Make known to the customs office in which it acts, the names of the employees or dependents authorized to assist it in the formalities of all the acts of the office, as well as the names of the presidents who represent it when promoting and processing the dispatch. The customs agent shall be solely responsible for the acts of his authorized employees or dependents and their leaders.

To be customs agent authorized customs agent requires counting on power of attorney and demonstrate customs experience greater than three years, pass the examination and meet other requirements as determined by the Tax Administration Service by means of rules. Each customs agent shall promote only the dispatch on behalf of a customs agent and before a single customs office, except one of the presidents, who may act without distinction in any of the authorized customs offices.

The customs agent shall be understood to be personally notified when the notification of acts resulting from the customs recognition, as well as of the inspection or verification of the goods, during their stay in the fiscal precinct by virtue of their dispatch, is carried out with any of its employees, dependents authorised or its authorised representatives.

You must also use the personal identification card in the tax precincts in which it acts; an obligation that must also be fulfilled by its authorised employees or dependents and their representatives.

Acts to be performed by customs officers on the occasion of dispatch and customs recognition, as well as the acts deriving from those, shall be imputable to the customs agent.

VII. Perform the acts that correspond to it in accordance with this Law in the dispatch of the goods, using the system electronic and the advanced electronic signature assigned to you by the Tax Administration Service.

VIII. Contar with the necessary equipment to promote electronic dispatch, in accordance with the rules issued by the Secretariat and use it in the activities of its function.

IX.         Take care of at least 15% of the import and export operations at the customs office of adage with value that does not exceed that which, by means of rules, determines the Tax Administration Service.

When customs agents are authorized to dispatch customs other than their own, the obligation referred to in this section shall be applicable for each customs office. in which they operate.

The Secretariat itself may change the obligation referred to in the first paragraph of this section, authorizing, at the request of the customs agents of a given place, that the service be provides on a rotating or permanent basis for the total of the operations referred to in this fraction by one or more agents.

In cases referred to this fraction, the customs agent will be entitled to a consideration of $290.00 for each operation.

X.          Use official or electronic locks in vehicles and containers carrying the goods for which the office promotes, in accordance with what is established by the Tax Administration Service by means of rules; prevent the tax locks acquired by authorised importers or manufacturers from being used in containers or vehicles carrying goods for which the dispatch has not been promoted.

XI.         Comply with the requirement set out in section V of article 159 of this Law. This requirement extends to the sub-administrators of any of the customs offices in which the patent is exercised. Otherwise, you must cease operations at the customs office where you are connected to the public servants while you continue to be in office.

The non-compliance with the provisions of the fractions I, V, IX and X of this article disables the customs agent to operate for up to one month.

The non-compliance with the provisions of the fractions II, III, IV, VI, VII, VIII and XI of this article disables the customs agent to operate, from the beginning of the procedure until the corresponding requirement is not met.

Once the customs authorities have known the facts or omissions that set them up, they will make them known in a circumstantial way to the customs agent and shall grant a period of 10 working days from the next day on which the notification takes effect, in order to express what is appropriate and to provide evidence. The customs authorities shall issue the appropriate resolution within a period not exceeding three months from the notification of the initiation of the procedure. After the period referred to above without the authority issuing a decision, the respective procedure shall be deemed to be expired, without prejudice to the subsequent exercise of the powers of the customs authorities.

ARTICLE 161. The customs agent patent entitles the holder to act to a customs office of attachment; however, the Customs agent may apply for authorization from the Tax Administration Service to act at an additional customs office to the one for which the patent was granted. The customs authorities shall grant the authorization within a period not longer than two months, provided that the customs agent demonstrates that he is aware of the compliance with his tax obligations.

In no case can a customs agent be authorized to carry out dispatches in more than three additional customs to that of its membership. Where the customs agent expressly renounces a customs office which would have been authorized to him in accordance with the preceding paragraph of this Article, he may submit a request for authorization to act at another customs office.

In cases of removal of customs, customs agents to it attached or authorized, may request their readability to the Tax Administration Service.

The customs agent may act in customs other than those of his or her attachment or to which he has been authorized, when he promotes the dispatch for the internal transit of goods which are to be or have been destined for another customs procedure at the customs office of his or her attachment or to the other customs authorities authorized.

ARTICLE 162. They are duties of the customs agent:

l. In customs formalities or procedures, always act with your character as a customs agent.

II. In the case of goods subject to non-tariff regulations and restrictions the fulfilment of which is carried out by electronic document or digital, note the corresponding acknowledgement in the order.

III. Please give the technical advice when requested by the competent authority.

IV. Fulfill the order you have been given, so you will not be able to transfer or endorse documents that are in your favor or your name, without the express and written authorization of who granted it.

V. (Repeals).

VI. Declare, under protest of truth, the name and address of the recipient or the sender of the goods, the key of the Federal Register of Taxpayers of those and the nature and characteristics of the goods and the other data relating to the foreign trade operation in which it intervenes, in the official forms and documents where they are required or, where appropriate, in the mechanised system.

VII. Forming an electronic file of each of the pediments with the information transmitted and presented in electronic or digital message or document as part of its Annexes in accordance with Articles 6, 36 and 36 A of this Law and other applicable provisions.

Additionally, you must keep the original of the manifestation of value referred to in article 59, fraction III of this Law, as well as copy of the document presented by the importer to the The General Administration of Customs shall verify the order given to it to carry out the customs clearance of the goods and if the goods were granted electronically, they shall retain the corresponding charge.

Regardless of other tax obligations, the electronic file shall be kept for the time limits set forth in the Federation's Fiscal Code.

The electronic files that are generated in terms of this fraction, must be provided to the customers who correspond to them, without additional charge, who will have the obligation to keep them in accordance with the provisions laid down in the third paragraph of Article 6o. of this Law.

VIII. Submit the guarantee on behalf of the importers of the possible difference of contributions and their accessories, as provided for in this Law, to which may give rise to a lower value than the estimated price established by the Secretariat for goods which are the subject of a sub-valuation in the order.

IX. Accept the visits you order the customs authorities, to check that you meet your obligations or for certain investigations.

X. Request the authorization of the customs authorities to be able to suspend their activities, in the cases provided for in this Law.

XI.          Manifest in the order or in the consolidated notice, the number of official padlock used in the vehicles or means of transport containing the goods whose dispatch they promote.

XII.         Submit a notice to the Tax Administration Department within 15 days of the date of the service in which it constitutes a company in accordance with Article 163 of this Law.

XIII.      Accredit, where appropriate, to each customs office where the patent is exercised at least to a representative authorised by the customs authority.

XIV.       Undergo the examinations to which the Tax Administration Service may convene annually. This must publish the general rules in which the guidelines for the application of the examinations that will be carried out by academic institutions or specialized in evaluation and which are due and previously accredited to the Tax Administration Service. All costs incurred in connection with the application of the examinations shall be borne by the customs agents.

ARTICLE 163. They are customs agent rights:

l. Exercise the patent.

II. Constituting societies integrated by Mexicans to facilitate the delivery of their services. The company and its partners, with the exception of the customs agents themselves, shall not acquire any rights in the patent, nor shall they enjoy those which the law confers on the latter.

III. Request the change of different customs entry, provided that the authorization granted to you to act at your office of attachment, has an age of more than two years, and verify that the procedure of the initiated dispatches has been completed.

It will not be necessary to verify the completion of the started dispatches, when the customs agent is authorized to the customs office of attachment as additional.

IV. Designate up to five presidents.

V. Charge fees you agree with your customer for the services provided, including in the case referred to in the second paragraph of the XIV Article 144 of this Law.

Vl. voluntarily suspend your activities, subject to authorization from the customs authorities.

VII.         (Repeals).

ARTICLE 163-A. (Repeals).

ARTICLE 164. The customs agent shall be suspended in the performance of its duties for up to 90 days, or for the period specified in the results in the terms of fractions I and V of this article, for the following reasons:

l.             Be subject to a criminal procedure for having participated in the commission of tax or private crimes of your freedom when you are subject to criminal proceedings by the commission of another offence that warrants corporal punishment. The suspension will last the time the customs agent is subject to the criminal procedure by the commission of tax or private crimes of his freedom.

II. Stop complying with the order given to you, as well as transfer or endorse documents to your entry, without written authorization from your mandante, except in the case of reciprocating between customs agents.

III. Intercoming in some customs clearance without authorization from who can legitimately grant it.

IV. (Repeals).

V. Assume the charges referred to in Article 159, fraction IV, unless you have previously obtained the authorization to suspend activities. In this case, the suspension will be for the time that subsidizes the cause that the motive.

VI. Declare inaccuracy in the order, provided that the tax interest is injured and the cancellation causes established in the Section II of Article 165 of this Law. The customs agent shall not be suspended for the first error it commits during each calendar year, provided that the error does not exceed the amount and percentage referred to in paragraph (a) of Article 165 (II).

The suspension of this fraction will not be carried out, when the omission of compensatory contributions and quotas, if any, is due to the inaccurate tariff classification by way of criteria in the interpretation of the tariffs contained in the laws of general import or export taxes, provided that the description, nature and other characteristics necessary for the classification of the goods have been correctly manifested to the authority.

VII. Dealing with temporary customs, tax warehousing and transit of goods, stating with inaccuracy any of the data to which refers to the first paragraph of Article 165 of this Law, provided that the information provided, excluding the provisional liquidation referred to in Article 127, section II and 131, section II of this Law, has been allocated to the the goods in question to the definitive import arrangements, the omission does not exceed $159,800.00.

VIII. (Repeals).

In any case of suspension, the affected person will not be able to initiate new operations, but only to conclude those already initiated to the date on which the respective agreement is notified.

ARTICLE 165. The customs agent patent will be cancelled, regardless of the penalties for the violations committed, for the following reasons: causes:

l. Contravenir the provisions of article 163, fraction II.

II.           Declare with inaccuracy any data in the order, its attachments, or in the consolidated notice, dealing with operations with consolidated order, provided that any of the following assumptions are made:

a) The omission in the payment of foreign trade taxes, rights and compensatory fees, if any, exceeds $228,290.00 and this default represents more than 10% of the total that should have been paid.

(b) Carry out customs clearance formalities without the permission of the competent authorities or without the allocation of the quota of the same, when requires, or without performing the full or partial download on the permission or quota before activating the automated selection mechanism.

c) This is prohibited import or export merchandise.

The cancellation of this fraction will not proceed, when the omission of compensatory contributions and quotas, if any, is due to the inaccurate tariff classification by difference criteria in the interpretation of the tariffs contained in the laws of general import or export taxes, provided that the description, nature and other characteristics necessary for the classification of the goods have been correctly manifested to the authority.

llI. Point in the order for the name, tax address or the key of the federal taxpayer registry of any person who has not requested the operation to the customs agent, or when these data are false or non-existent.

IV. (Repeals).

V. Be convicted of a final sentence for having participated in the commission of tax crimes or other intentional crimes that warrant punishment body.

VI. Allow the use, by any third party, of any of the rights entered in the patent or patent itself, and that with such use obtain a profit or exploitation of the patent.

Vll. Dealing with temporary customs, tax warehouse and freight transit regimes, stating with inaccuracy any of the data to be refers to the first paragraph of the Il fraction of this Article, provided that the data provided, excluding the provisional liquidation referred to in Article 127, section II and 131, section II of this Law, have been used for the purpose of in the case of the definitive import arrangements, any of the following cases shall be taken:

a) Default exceeds $228,290.00 and 10% of foreign trade taxes, rights, and, if applicable, quotas Compensation caused.

(b) Carry out the formalities of the dispatch without the permission or without the allocation of the quota of the competent authorities, where required, or without perform the full or partial download on the permission or quota before activating the automated selection mechanism.

c) This is prohibited import or export merchandise.

VIII. Carage for the third time of sufficient goods to cover tax credits that have been firm and that for its recovery the administrative procedure for implementation in the previous five years.

IX. Transmit under any title, use or enjoyment of the patent or the rights entered therein.

x. Carry out the customs clearance formalities, to an importer or exporter, who is not registered in the Register of Importers and, where applicable, in the Register of Importers of Specific Sectors or in the Sector of Sectoral Exporters, where such registration is required.

XI. Declare the order, its attachments, or the consolidated notice for transactions with consolidated order, a customs value that is different from the provided by the importer or exporter.

As of the date on which customers are notified of unfinished business the cancellation of the patent will be interrupted for thirty days by the legal deadlines that they are running.

ARTICLE 166. The right to exercise the customs agent patent shall be extinguished when:

a) Do not meet any of the requirements referred to in Article 159 of this Law, for more than ninety working days, without justified cause, counted from the authority having knowledge of the facts or omissions that set it up.

b) The customs agent stops exercising the patent for more than one year, except in the case of suspension of activities authorised by the customs authority.

For the purposes of the foregoing, the competent authority shall be subject to the procedure referred to in Article 167 of this Law, as well as to the provisions of its Articles 167-A, 167-B, and 167-C.

In the event of the death of the customs agent, the president referred to in Article 163, fraction IV of this Law that notices to the customs authority within the five days following death and accompanied by a copy of the death certificate, you may take the necessary steps to complete the operations covered by the orders which have been validated and paid before the date of death, in a No longer than two months.

ARTICLE 167. In the cases of fractions I and V of Article 164 of this Law, the customs authorities , after having verified the facts established in those fractions, shall order the provisional suspension by the time to subsidize the cause that motivated it. The customs agent may, at any time, distort the cause of suspension or prove that the same no longer exists, exhibiting to the authority that ordered his suspension the documentary evidence. which it considers to be relevant and in writing, in writing, as appropriate; the authority shall, within a period of no more than 15 days after the submission of the evidence and the written evidence, decide.

When the causes of suspension are different from those mentioned in sections I and V of article 164 of this Law, or those relating to cancellation or extinction of the patent, the competent customs authority, shall have a period of two years after the date of knowledge of the realization of the facts or omissions that set them up, in order to make them known in a circumstantial form to the customs agent and shall grant a period of 10 working days from the date on which it takes place. the notification of the minutes of initiation of the procedure for the suspension, cancellation or termination of the patent, in order to express what is appropriate and to provide evidence. For no reason shall the authority be able to initiate a procedure of those referred to in this paragraph, where the facts constituting one of the causes of suspension, cancellation or extinction of the right to exercise the patent have occurred with more than five years of seniority, unless the offending conduct of the customs agent, by its nature, is not instantaneous and is prolonged in time, in which case the five years shall be computed from the fact that such conduct has ceased.

In the case of cause of cancellation, the customs authorities shall order from the beginning of the procedure the provisional suspension as long as the decision is made. corresponding.

Where only statistical information is altered, the competent customs authority shall not initiate the procedures for the cancellation or suspension of the patent, by facts or omissions that configure the causals provided for in Articles 164 and 165 of the Law.

ARTICLE 167-A. In the procedures of suspension, cancellation or extinction of patent, as well as of disablement of customs agent, all kinds of tests will be admitted, except the confessional of the authorities. The request for reports to the administrative authorities shall not be deemed to be included in this prohibition, in respect of facts found in their files or documents added to them.

The documentary evidence may be presented in a simple photocopy, provided that the original is held by the customs agent. If the authority has indications that they do not exist or are false, it may require the taxpayer to submit the original or certified copy.

Where documentary evidence is not held by the customs agent, if the customs agent has not been able to obtain them, in spite of the fact that they are legally present (a) their provision must indicate the file or place where they are so that the customs authority may require their referral where it is legally possible. For this purpose, the documents must be accurately identified and, in the case of those which may be available to them, it is sufficient for them to accompany the sealed copy of the application. It is understood that the customs agent has at his disposal the documents, when legally he can obtain authorized copy of the originals or the constances of these.

Where no evidence is provided, the customs authority shall require the customs agent to present it within the five-day period, from the next day on which the notification of the respective order takes effect, if it does not present them within that term, the same shall not be offered.

The customs authority may be entitled to the means of proof it deems necessary, and shall agree on the admission of the evidence offered, within 10 days The following shall be the case in which they were received. It may only discard the evidence where it is not offered in accordance with the law, have no relation to the substance of the case, are unnecessary or contrary to morality and law. The agreement to be accepted or disposed of shall be duly substantiated and reasoned.

ARTICLE 167-B. The proof of the evidence offered and accepted shall be made within a period of not less than five days and not more than 15 days from the date of admission. If evidence is offered which merits further proof, the person concerned shall be granted a period of not less than eight days or more than 15 days for that purpose.

Supervenlient tests may be submitted whenever the final resolution has not been issued.

ARTICLE 167-C. The customs authorities shall issue the appropriate resolution within a period not exceeding three months, in the case of the suspension procedure, and of four months in the case of extinction and cancellation, both of which are time-limits. notification of the start of the procedure.

Dealing with the procedures for extinguishing and cancelling the patent, after the period of four months without the notification of the decision, the person concerned may consider that the customs authority terminated such a procedure by resolving in the sense of cancelling or, where appropriate, extinguishing the respective patent and may institute the means of defence in any time after that period, or, to have the resolution dictate.

In the case of the suspension procedure, after three months without express resolution, the respective procedure shall be deemed to be expired, without prejudice to the Subsequent exercise of the powers of the customs authorities subject to the provisions of the second paragraph of Article 167 of this Law.

Both the initiating act and the resolution terminating the procedures for the suspension, cancellation or termination of the customs patent, as well as for disablement of Customs agent, shall be notified to the person concerned through the customs office of attached, which shall give it compliance, or by the competent authority.

Section Second

Customs Proxies

(Repeals)

ARTICLE 168. (Repeals).

ARTICLE 169. (Repeals).

ARTICLE 170. (Repeals).

ARTICLE 171. (Repeals).

ARTICLE 172. (Repeals).

ARTICLE 173. (Repeals).

Section Third

Customs Rules

ARTICLE 174. The Secretariat shall grant authorization of a customs ruling to persons who meet the following requirements:

l. Being a Mexican citizen.

ll. Not having been convicted of executed sentence for intentional offense that deserves corporal punishment.

lll. Gozar of good personal reputation and be of recognized probity and honesty.

lV. Do not be a public or military servant on active duty, nor have you served in the General Administration of Customs.

V. Do not have kinship for in-line consanguinity without limitation of degree, and in collateral up to the fourth degree, nor for affinity with the administrator of the customs office where it provides its services.

VI. Submit and approve the psychotechnical examination that the customs authorities practice.

The above authorization shall be valid for two years.

Failure to comply with any of the requirements outlined in the above fractions will cause cancellation of the authorization to exercise as a customs rule.

The authorization referred to in this article shall not be granted to persons who have previously been cancelled a customs-ruling authorization.

The authorized persons shall, during the validity of the authorization, be subject to the reliability assessments in accordance with the guidelines that the Service of Tax administration point to rules.

ARTICLE 175. The opinions shall be responsible for any irregularities in the opinion they draw up.

In the event that a penalty is applied as a result of an irregularity whose responsibility is exclusive to the Customs Ruler, no additional liability will be imposed or imposed. the company for which it provides its services to the company for which it provides its services.

The Tax Administration Service may cancel the authorizations to the customs authorities for any of the following reasons, applying the the procedure laid down in Article 144-A of this Law:

I.           When they omit to comply with the obligations inherent in the authorization, that is, to carry out the analysis and interpretation of the images generated by the non-intrusive technology or, if necessary, to issue the customs opinion corresponding.

II.         When you omit to subject to the reliability assessments determined by the Tax Administration Service or the outcome of any evaluation is adverse.

III.        The others that set this Act and those that are flagged in the authorization.

ARTICULO 175-A. The Tax Administration Service may cancel the authorizations granted to individuals to provide services to facilitate the customs recognition of the goods by any of the following causes, applying the the procedure laid down in the Article 144-A of this Law:

I.           When it is omitted to obtain and maintain applicable permits and certificates in the field of radiological security.

II. When the maintenance is omitted preventive and corrective of the infrastructure or any device allowing the continuity of the authorised services, in accordance with the applicable legal provisions and instruments.

III.        The others that set this Act and those that are flagged in the authorization.

Title Eighth

Violations and penalties

Single Chapter

ARTICLE 176. Comet the violations related to the import or export, who enter the country or extract from the goods, in any of the Following cases:

I. Ignoring the full or partial payment of foreign trade taxes and, where appropriate, compensatory payments, which are to be covered.

II. Without permission from the competent authorities or without the electronic signature in the order proving the full or partial discharge of the permit before carry out customs clearance formalities or without complying with any other non-tariff regulations or restrictions issued in accordance with the Foreign Trade Law, for reasons of national security, public health, flora or fauna preservation, of the environment, of plant health or those relating to Official Standards Mexican except for the Mexican Official Standards for commercial information, international commitments, public order requirements or any other regulation.

III. When your import or export is prohibited or when the maquiladoras and companies with program authorized by the Secretariat of Economy perform temporary imports in accordance with Article 108 of this Law, of goods not covered by their programme.

IV. Where appropriate acts are executed unequivocally directed to perform the operations referred to in the preceding fractions if they are not consumed for causes other than the will of the agent.

V. When foreign goods from the border region or region are internalized to the rest of the national territory in any of the cases above.

VI. When extracting or attempting to extract goods from tax or tax enclosures without having been legally delivered by the authority or by the persons authorised to do so.

VII.        Where, in the case of the import, export or return of goods, the result of the automated selection mechanism would have determined customs recognition and cannot be carried out, because the goods are not found at the place for this purpose, as well as for other customs clearance operations where the said mechanism is required to be activated and the goods to be presented for recognition.

VIII.       Where foreign goods in international transit are diverted from tax routes or transported in different means than those authorised for internal transit.

IX.          When goods are introduced or extracted from the national territory by unauthorized customs.

X.            When the legal documentation concerning the legal stay or possession of the goods in the country is not credited or that they have undergone the formalities provided for in this Law, for their introduction to the national territory or for their exit from the same. It is considered that the goods presented to the automated selection mechanism without a request, when this is due, or with a request that does not correspond, are considered to be in this case. style = 'mso-bidi-font-weight:normal' >

XI.         Where the name, name or social name or address of the supplier abroad or the tax domicile of the importer, indicated in the order, or in the electronic transmission or in the consolidated notice referred to in the Article 37-A, fraction I of this Law, considering in its case the declared reference, whether false or non-existent; or where the supplier or importer cannot be located at the registered address.

ARTICLE 177. The violations established by Article 176 of this Law are presumed to be committed when:

I. Foreign goods from the means of transport are surreptitiously downloaded, even if they are from ranch or supply.

II. An aircraft with foreign goods lands in place not authorized for international traffic, except for force majeure, as well as when a transhipment between two aircraft with foreign goods, without having complied with the requirements laid down in Article 13 of this Law.

III. During the period referred to in Article 108, fraction I of this Law, the maquiladora or company with an export program authorized by the Secretary of Economy who had made the temporary importation, did not prove that the goods were returned abroad, were destined for another customs procedure or that they are in the domicile in which the process will be carried out its processing, transformation or repair in its programme.

IV. Concealed or artifical goods are introduced or extracted from the country such that their nature may go unnoticed, if their import or export is prohibited or restricted or taxes on foreign trade are to be paid.

V. Goods are introduced into the country or extracted from it by unauthorized place.

VI. Be found in the border strip or region of the country, goods that in the terms of the XX fraction of article 144 of this Law, must be carried Tags or stamps and do not have them.

VII. Be outside the border region or region of the country, goods bearing the markings or stamps referred to in Article 144 (XX) of this Law.

VIII.       For goods liable to be identified individually, the goods or, where appropriate, commercial value, the goods or, where appropriate, commercial value, shall not be entered in the order or in the information transmitted. serial numbers, part, mark, model or, failing that, the technical or commercial specifications required to identify the goods and to distinguish them from similar goods, where such data exist. This presumption shall not apply in the case of export, except in the case of goods temporarily imported from returning in the same state or imported under the terms of Article 86 of this Law.

IX. Foreign goods are displayed for sale without being definitively imported or subject to the tax warehouse regime, with the exception of samples or samples intended for the release of goods which have been temporarily imported.

X. Foreign goods destined for the tax warehouse regime do not arrive within the authorized time limit to the general warehouse or to the premises authorized.

XI.- (Repeals).

ARTICLE 178. The following penalties shall apply to those who commit the violations established by Article 176 of this Law:

I. Multa from 130% to 150% of foreign trade taxes omitted, when you have not covered what it was to pay.

Where the infringement referred to in this fraction is committed by passengers, a fine of 80% to 120% of the commercial value of the goods shall be imposed.

II. Multa from $4,570.00 to $11,410.00 when the was not obtained competent authority, in the case of vehicles.

III. Multa from 70% to 100% of the commercial value of the goods, when their import or export is prohibited or when the maquiladoras and companies with the programme authorised by the Secretariat of the Economy shall carry out the temporary imports referred to in Part III.

IV.          As long as it is not a vehicle, a fine of 70% to 100% of the commercial value of the goods when compliance with the regulations and non-tariff restrictions or corresponding compensatory quotas is not checked, rules Mexican officials, with the exception of Mexican official trade information rules.

V. Multa from 100% to 150% of the commercial value of the declared goods, to that mentioned in section VI of article 176 of this Law.

VI.- Multa equivalent of 5% to 10% of the declared value of the goods in the case of the assumptions referred to in fraction VII.

VII.        Fine of 70% to 100% of the declared value or the commercial value of the goods, whichever is greater, than that mentioned in the VIII.

VIII.       Fine of 10% to 20% of the declared value or of the commercial value of the goods, whichever is greater, than the one indicated in the IX fraction.

IX.          A fine equivalent to that specified in fractions I, II, III or IV of this Article, as the case may be, or 70% to 100% of the commercial value of the goods where they are exempt, to that indicated in the X fraction, unless it is established that the the corresponding payment was made prior to the presentation of the goods, in which case, only the sanction provided for in section V of Article 185 of this Law will be incurred.

X.            Fine of 70% to 100% of the customs value of the goods in the cases referred to in Article 176 of this Law.

ARTICLE 179. The penalties provided for in Article 178 shall apply to the person who enajene, trades, acquires or holds in his possession for any goods foreign, without checking their legal stay in the country.

No penalties shall be applied for the infringement referred to in the preceding paragraph, in respect of the acquisition or possession of goods for the personal use of the infringer. They are considered as such:

I. Food and beverages you consume and clothing with which you are seen.

II. Cosmetics, sanitary and toilet products, lotions, perfumes, and medications you use.

III. Domestic items for your room.

ARTICLE 180. Cometen the infringement of undue circulation within the fiscal precinct who circulate in vehicles within such enclosures without being subjected to Movement guidelines established by the customs authorities and those who, by vehicle or without it, are introduced without being authorised to do so, to areas in the tax areas for which access is restricted.

ARTICLE 180-A. They commit the infringement of improper use of functions within the fiscal precinct, who perform any diligence or action within the fiscal or audit grounds, without the express authorization of the customs authorities.

ARTICLE 181. A fine of $1,000.00 will be imposed at $1,500.00, without update, to which you commit the infringement referred to in Articles 180 and 180-A of this Act.

To the offenders who contribute to the funds referred to in Article 202 of this Law, an amount equal to the fine imposed on them in the terms of this article, shall be granted to them for release from the obligation to pay the fine.

ARTICLE 182. Cometen the violations related to the destination of the goods, who:

I. Without authorization from the customs authority:

a) Destiny the goods for which import was granted some relief, exemption or reduction of contributions or has been exempted from compliance some non-tariff regulation or restriction, to a different purpose than the one that determined its grant.

(b) The goods referred to in the preceding paragraph other than the one indicated when the benefit is granted.

c) Ends them or allow them to be used by different people from the beneficiary.

d) Enajenen or purchase imported or temporary boarding vehicles; as well as facilitate their use to unauthorized third parties.

e) Enajenen or purchase imported vehicles in excess, or the border strip without being resident or established in them.

f) Facilitate unauthorised third parties for use, for vehicles imported into the border region or region, when they are outside those areas.

II. Excedan the time allowed for the return of goods imported or temporarily internalized; no return abroad of the goods temporary imports or the return to the border region or region in the temporary internations of vehicles; they shall transform the goods which must have been kept in the same state or in any other form in violation of the provisions governing the authorised customs procedure as regards the destination of the goods concerned; and the specific purpose of the scheme.

III. temporarily import vehicles without having any of the conditions of stay as set out in Article 106 (IV) (a) of this Law; imported vehicles free of duty intended to remain permanently in the border region or region of the country, or temporarily internalize such vehicles to the rest of the country, without having their residence in that strip or region, or without complying with the requirements which are set out in the decrees authorising the imports concerned.

lV. Withdraw the goods from the audited enclosure authorized to operate the processing, processing or repair regime for a different purpose their export or return abroad.

V.           Do not present the goods within the period granted for their arrival at the office of dispatch or exit, in the case of the internal transit procedure.

VI.         Transmit, present or provide an impression of the internal or international traffic orders in order to conclude such transits at the customs office of dispatch or at the customs office of departure, without the physical presentation of the goods in tax or tax grounds.

VII.         Perform the export, return of goods or the withdrawal of the regime, in the event that it is transmitted, present or provides an impression of the order without the corresponding goods at the customs office of exit.

ARTICLE 183. The following penalties shall apply to the person who commits the offences related to the destination of the goods, as provided for in Article 182 of the this Act:

I. Multa equivalent of 130% to 150% of the benefit obtained with the allowance, exemption or reduction of taxes granted or 70% to 100% of the value trade in goods where it has been exempted from compliance with non-tariff regulations and restrictions in the cases referred to in Part I, points (a), (b), (c) and (f).

Fine equivalent of 30% to 50% of the general import tax which would have had to be covered if the import was final or 15% to 30% of the commercial value of the goods when are exempt, in the cases referred to in Part I, points (d) and (e) and (III). In the case of yachts and tourist sailboats, the fine will be 10% to 15% of the commercial value.

II. If the infringement consisted of exceeding the time limits granted for the return of the goods of import or hospitalization, as the case may be, a fine of $1,840.00 to $2,770.00 if the return is verified spontaneously, for each period of fifteen days or fraction that elapses from the due date of the deadline until the return is performed. The amount of the fine shall not exceed the value of the goods.

The fine referred to in the preceding paragraph shall not apply to persons returning spontaneously to vehicles imported or temporarily boarding.

IIl. Multa equivalent to that referred to in Article 178, fractions I, II, III or IV, as the case may be, or 30% to 50% of the commercial value of the goods where they are exempt, if the failure to return the goods imported or temporarily internalized is discovered by the authority.

IV. Multa equivalent of 30% to 50% of the commercial value of the corresponding goods, in other cases.

V. Multa from $68,490.00 to $91,310.00 in the case referred to Fraction IV.

VI. Multa equivalent of 70% to 100% of the value in the case of the goods in the cases referred to in fractions V, VI and VII.

ARTICLE 183-A. The goods shall become the property of the Federal Fishery, without prejudice to the other applicable penalties, in the Following cases:

I.      Where they are not withdrawn from the general warehouse for deposit, within the time limit laid down in the Article 144-A of this Act.

II.    In the case provided for in Article 151, fraction VI of this Law, as well as when the name, tax domicile or the key of the federal taxpayer registry of any person who had not requested the operation of the foreign trade.

III.   In the cases provided for in Article 176, fractions III, V, VI, VIII and X of this Law, unless in the latter case, it is established that the corresponding payment was made prior to the presentation of the goods, or in the case of surplus or surplus detected to maquiladoras of merchandise registered in its program, as referred to in Article 153, last paragraph of this Law.

IV.    In the case provided for in Article 178, section IV of this Law, except where the infringer complies with the non-tariff regulations and restrictions, within thirty days of the notification of the act of initiation of the administrative procedure in customs matters. For the purposes of this fraction, the interested parties, in terms of Articles 36 and 36-A of this Law, must transmit and submit a correction request, appended in electronic or digital documents, the information to verify the compliance of the non-tariff regulations and restrictions. The derogation shall not apply in the case of non-tariff regulations and restrictions on animal and plant health, public health, the environment or national security.

V.     The vehicles, when the permission of the competent authority has not been obtained.

VI.    In the cases referred to in Article 182, fractions I, points (d) and (e), III, except yachts and tourist sailboats and IV of this Law.

VII. In the case referred to in Article 183, fraction III of this Act.

When there is material impossibility for the goods to pass on to the Federal Tax, the infringer must pay the amount of its commercial value in the national territory at the time of application of the appropriate penalties.

ARTICLE 184. Cometen the violations related to the obligations to transmit and present, information and documentation, as well as statements, who:

I.            omitan to transmit or present to the customs authorities in electronic or digital documents, or to do so in an extemporaneous manner, the information that the goods entering or extracting from the national territory subject to a regime customs, which transport or store, inter alia, data, orders, notices, annexes, declarations, charges, authorizations, as referred to in Articles 36 and 36-A of this Law and other applicable provisions, in cases where the Law impose such obligations.

Il. Omitan to present the documents or reports required by the customs authorities within the time limit stated in the requirement or by this Law.

III.         transmit or submit the reports or documents referred to in the previous two fractions, with inaccurate or false data or by omitting any data.

IV.          omitan to transmit or submit, or to make it extemporaneously, information to verify compliance with the obligations in respect of non-tariff regulations and restrictions, when they have obtained the same prior to the transmission or presentation of the request. The data subjects shall transmit or submit a request for rectification, in accordance with Articles 36 and 36 A of this Law, annexed in electronic or digital documents, the information to verify compliance with the regulations and non-tariff restrictions.

V. Present to the customs authorities the statistical information of the pediments they formulate, recorded in a magnetic medium, with inaccurate information, incomplete or false.

VI.          Transmit in the electronic customs system or in the bar code printed in the order or in any other means of control authorized by the Tax Administration Service, information other than that stated in the document or when these are presented to the automated selection module with the bad printed bar code. The lack of any data in the printing of the barcode shall not be considered as distinct information, provided that the information transmitted to the said system is equal to that reported in the order.

VII.         omit to print on the order or consolidated notice, dealing with consolidated order operations with the bar code.

VIII. Omitan to declare at the customs office of entry to the country or at the exit, that they carry with them amounts in cash, in national or foreign checks, orders payment or any other document receivable or a combination of them, in excess of the equivalent in the currency or coins in question to ten thousand dollars of the United States of America.

IX.          Omit electronically transmit the following information:

a) The relative to each passenger, crew member and half transport referred to in the first paragraph of Article 7o. of this Law.

b) The relative to the goods that for every means of transport to be arrived at the national territory referred to in Article 20 (VII) of this Law.

X. Give the notice referred to in the second paragraph of Article 7o. of this Law.

XI.          Present the order in the automated selection module without the payment of the payment of the banking module or without the advanced electronic signature of the person to sign the order according to the customs provisions.

XII.         omitan to present or do so extemporaneously the half-yearly declaration referred to in Article 87, fraction I of this Act.

XIII.       transmit and, where appropriate, present the order for the goods to be imported, omitting the name, name or social reason or the tax identification code of the supplier or the exporter, taking into account the case of the corresponding.

XIV.       Oomitan or hold inaccurate data regarding compliance with Mexican official trade information standards.

XV.         omitan to express to international transport and securities holding companies or to courier companies, which use to internalize or extract from the national territory the amounts they send in cash, in cheques national or foreign, payment orders or any other document receivable or a combination of them, in excess of the equivalent in the currency or coins in question to ten thousand dollars of the United States of America.

XVI.        omitan to declare to the customs authorities, the amounts in cash, in national or foreign cheques, payment orders or any other documents receivable or a combination thereof, that the persons who use their services have expressed in the terms of the second paragraph of Article 9o. of this Law.

XVII.       omitan to present the notice referred to in Article 162 (XII) of this Law.

XVIII.    (Repeals).

ARTICLE 184-A. These are offences related to the obligation to transmit information concerning the value of the goods and the other data relating to their placing on the market, as well as those relating to their transport, as referred to in Articles 20, Section VII and 59-A of this Law, the following:

I.           Transmit inaccurate or false data concerning the value of the goods or other data relating to their marketing.

II.         Transmit incomplete or inaccurate information regarding the description of the goods and individual identification, considering the goods to be delivered.

III.        To transmit information related to the transportation of the goods, incomplete or with inaccurate data, regarding their description and individual identification and number of container, considering the goods and container presented to dispatch.

ARTICLE 184-B. Regardless of any other penalties, the following fines shall apply to those who commit the offences related to the obligation to transmit the information concerning the value of the goods and the other data relating to their marketing, as well as those relating to their transportation referred to in Article 184-A of the Law:

I.           Fine of $18,000.00 to $30,000.00 to that indicated in fractions I and II.

II.         Fine of $1,420.00 to $2,030.00 to that noted in fraction III.

ARTICLE 185. The following fines shall apply to those who commit the offences related to the obligations to present documentation and declarations, as well as electronic transmission of information, as provided for in Article 184 of this Law:

I.            Fine of $2,930.00 to $4,400.00, in case of omission to those mentioned in fractions I and II. Fines will be reduced to 50% when the filing is extemporaneous.

lI.           Fine from $1,600.00 to $2,280.00 to the one indicated in fraction III, for each document.

Second paragraph (Repeals).

III. Multa from $2,750.00 to $4,600.00 being treated for fraction IV.

IV. Multa from $3,690.00 to $5,520.00 to the indicated in the V fraction, per each magnetic medium containing inaccurate, incomplete or false information.

V. Multa from $3,430.00 to $5,710.00 to the one marked in fraction VI.

VI.          Fine of $3,050.00 to $5,080.00, in the case indicated in fraction VII, for each request or for each consolidated notice.

VII. Multa equivalent 20% to 40% of the amount that exceeds the equivalent in the currency or coins in question to ten thousand dollars from the United States of America America, to the infringements established in fractions VIII, XV and XVI.

VIII. Multa from $65,900.00 to $98,860.00, in the case of transmission (a) by the omission of each passenger, crew member or means of transport arriving on a national territory, referred to in point (a) and by the omission relating to the goods for each means of transport to which he or she is refers to point (b). The fine shall be reduced by 50% if the electronic transmission is either extemporanite, incomplete or contains incorrect information.

IX. Multa from $184,180.00 to $276,270.00, in the cases noted in the X fraction, for each aircraft that arrives in the national territory.

X.            Fine from $2,280.00 to $3,430.00, in the case noted in the XI fraction, for each request.

XI.          Fine from $6,850.00 to $9,130.00 in case of default and $3,430.00 to $5,710.00 for the extemporaneous presentation, in the case noted in the XII fraction.

XII.         Fine from $1,150.00 to $2,280.00, in the case noted in fraction XIII, for each document.

XIII.       Fine equivalent of 2% to 10% of the commercial value of the goods, to that indicated in the XIV fraction.

XIV.        Fine of $14,650.00 to $21,980.00, to the one indicated in the 17th fraction, in case of failure to present the notice within the prescribed period.

ARTICLE 185-A. Comet the violation related to the obligation to carry the inventory control systems, who do not comply with the provisions of section I of Article 59 of this Law.

ARTICLE 185-B. A fine of $16,470.00 will be applied to $32,960.00 to those who commit the breach related to the obligation to carry the inventory control systems provided for in Article 185-A of this Law.

ARTICLE 186. Cometen the violations related to the control, security and handling of foreign trade goods:

l.             Persons authorized to store or transport them, if they do not have in the warehouses, means of transport or packages containing them, the seals, labels, locks, seals and other means of safety required by the Law or the Regulation.

lI.           Those who violate the security means referred to in the previous fraction or tolerate their violation.

III. Senders who do not write in the envelopes of postal items the notice that they contain export goods or when they are goods of foreign origin that they send from the border region or region to the rest of the country.

IV.          Captains, pilots, drivers, owners of means of transport and carrier companies or their representatives who do not comply with the obligation laid down in Article 20 of this Law for fractions I, V and VIII.

V. Captains or pilots who tolerate the sale of foreign goods on ships or aircraft, once they are in the national territory.

VI. General warehousing warehouses that allow the removal of goods subject to the tax warehouse regime without complying with the formalities for their return abroad or without payment of the contributions and, where appropriate, compensatory allowances due to their final import or export.

VII. Persons who have obtained grant or authorization to store goods when they deliver them without complying with the obligations laid down in Sections VI and VII of Article 26 of this Law.

Vlll. The audited enclosures authorized to operate the processing, processing or repair regime, when they have delivered the goods in they are stored and do not have a copy of the order stating that they were returned abroad or exported, as appropriate.

IX. Captains or pilots of vessels and aircraft providing international services and the undertakings to which they belong, when unreasonably arrive or land in an unauthorized place, provided that there is no smuggling violation.

X. (Repeals).

Xl. Customs agents who incur the alleged provision in Article 164 (II) of this Law and who are held as such without the patent respective.

Xll. The Mexican Postal Service when it does not comply with the obligations stated in Article 21 of this Law, except that established in section IV of that same article.

Xill. Companies that provide the international passenger transport service, when they omit to distribute among the same official forms as the Secretariat, for the customs declaration of the passengers.

XIV. Persons who have obtained grant or authorization to provide the handling, storage, and custody services of foreign trade goods, where they do not comply with any of the obligations laid down in the first subparagraph and in fractions I to VI and VIII and the guidelines referred to in the first paragraph of Article 15 and in Article 26 (III) of this Law.

XV. The approved establishments referred to in Article 121 of this Law, which dispose of goods to persons other than passengers departing from the country directly abroad.

XVI. (Repeals).

XVII.       The customs agents, when the official number of the padlock indicated in the order or the consolidated notice does not coincide, with the number of physically-fitted padlock in the vehicle or in the means of transport containing the goods.

XVIII.     Credit institutions or exchange houses authorized to operate customs accounts, when they do not comply with the obligations laid down in Article 87 (II) or (III) of this Law.

XIX.        The establishments which are held as a tax warehouse for the exposure and sale of foreign and domestic goods without the authorization referred to in Article 121, fraction I of this Law.

XX. When people who operate or (a) they shall not comply with any of the obligations referred to in Article 4 (o) in respect of ports of height, international airports or the ancillary services of passenger and freight railway terminals. of this Law.

XXI.        Companies that have obtained authorization to provide the services of cargo, unloading, and maneuvers of foreign trade goods in fiscal enclosures, when they do not comply with the guidelines referred to in the second paragraph of the Article 14-C of this Act.

XXII.       Those who perform the transfer or deconsolidation of goods without complying with the applicable requirements and conditions.

XXIII.    The persons who have obtained the authorization referred to in Article 14-D or 135-A, when they do not comply with any of the obligations laid down in the Law or in the respective authorization.

ARTICLE 187. The following sanctions shall apply to the person who commits the violations related to the control, security and handling of the goods provided for in Article 186 of this Law:

l. Multa from $6,590.00 to $9,060.00, to those flagged in the fractions I, II, IV, V, Xl, XXI and XXII.

II. Multa from $1,840.00 to $2,770.00, to the indicated in the fraction III.

IIl. Multa equivalent of 70% to 100% of the compensatory contributions and quotas omitted, where it has not been covered to pay or 30% 50% of the commercial value of the goods if they are exempt or is treated for return abroad, to the one indicated in the VI fraction.

IV.          Fine of $16,380.00 to $24,570.00 to those noted in the IX fraction.

V. Multa from $11,050.00 to $14,730.00 to those flagged in the fractions Xll and Xlll.

VI. Multa from $65,900.00 to $98,860.00, to the indicated in the fraction VIII.

VII. Closing of the establishment for a week on the first occasion, for two weeks on the second occasion, for three weeks in the third and next occasions within each calendar year, to the one indicated in the XV fraction of article 186 of this Law.

VIII. Multa from $36,840.00 to $73,670.00 to that pointed out in the XVl fraction.

IX.          Fine of 3% to 5% of the total amount that would not have been transferred, to that indicated in the 18th fraction.

X.            Fine from $91,310.00 to $125,550.00, to the one pointed out in the 19th fraction.

XI.          Fine from $1,150.00 to $2,280.00, to the one indicated in the 17th fraction.

XII. Multa of $411,910.00 to $659,060.00, as indicated in the XX fraction, for each 20-day or fraction period that elapses from the date the compliance was due to the obligation and until the obligation is met.

XIII.       Fine equivalent of 80% to 100% of the compensatory contributions and quotas which would have been omitted, where it has not been covered to pay or 30% to 50% of the commercial value of the goods if they are exempt or return abroad, to the one indicated in section VII. In the case of recidivism, the sanction shall consist of the provisional suspension of the audited enclosure for a period of two to thirty days.

XIV.        Fine from $65,900.00 to $98,860.00, to the one indicated in the XIV fraction. In the case of recidivism, the sanction shall consist of the provisional suspension of the audited enclosure for a period of two to thirty days.

XV.          Fine from $823,810.00 to $1,647,640.00 to the one pointed out in the XXIII fraction.

With regard to the provisional suspension periods referred to in paragraphs XIII and XIV of this Article, the holder of the audited enclosure may only conclude transactions which have been initiated on the date on which the order for suspension is notified to it, without the possibility of initiating new operations during that period.

ARTICLE 188. Comet the violation related to the identity key, who when submitting a request or performing any processing:

l. Use a confidential identity key of the wrong identity.

II. Use a confidential key that has been revoked or canceled.

ARTICLE 189. The following penalties shall apply to those who commit the violations referred to in Article 188 of this Law:

l. Multa from $36,840.00 to $55,250.00, to which you commit the violation indicated in the I.

Il. Multa from $73,670.00 to $110,510.00, to which you commit the violation marked in fraction II.

ARTICLE 190. Comet the violations related to the misuse of identification gaffes used in the tax enclosures, who:

l. Use an identification tag that is not a headline.

II. Allow a third party to use the self-identifying gaffe. It is understood that this conduct is carried out when the holder does not report in writing to the customs authorities the theft or loss of the same within a period not exceeding twenty-four hours, and the latter has been used by a person other than his holder.

III. Do any processing related to the dispatch of goods, carrying a visitor's gaffe.

IV. Omit to carry the gaffes that identify it while in the fiscal enclosures.

V. Falsify or alter the contents of any identification gaffes.

ARTICLE 191. The following sanctions shall apply to the person who commits the violations established in Article 190 of this Law:

l.             Fine from $18,420.00 to $27,630.00, dealing with those flagged in the L and Il fractions.

II. Multa from $36,840.00 to $55,250.00, being treated as the Fraction III.

IIl. Multa from $3,690.00 to $5,520.00, being treated as the Fraction IV.

IV. Multa from $73,670.00 to $110,510.00, in the case of the fraction V, regardless of the penalties to be imposed by the commission of crimes.

To the offenders who contribute to the funds referred to in Article 202 of this Law, an amount equal to the fine imposed on them in the terms of this article, shall be granted to them for release from the obligation to pay the fine.

ARTICLE 192. Comet the violations related to the security or integrity of the customs facilities who:

l. Use in areas expressly flagged by customs authorities as restricted, cell phone devices and any other means of communication.

II. Dane the buildings, equipment and other goods used in the customs operation by the Secretariat or by companies assisting the Secretariat in the terms of this Act.

llI. Please enter the tax precinct for vehicles carrying goods whose gross weight exceeds that which the Secretariat points to by means of rules, except that the goods which are transported in the vehicle whose gross weight exceeds the authorized weight, cannot be transported in more than one vehicle, and provided that the customs administrator is requested one day in advance of the authorization to ensure that the transport enter the fiscal room at a certain date and time. The provisions of this fraction shall not apply in the case of ports or concession port terminals.

ARTICLE 193. The following penalties shall apply to those who commit the violations related to the security or integrity of the customs facilities provided for in Article 192 of this Law:

l. Multa from $11,050.00 to $14,730.00, to the indicated in the fraction I.

II. Multa from $14,730.00 to $18,420.00, as noted in fraction II, as well as repairing the damage caused.

III. Multa from $14,730.00 to $18,420.00, if it is the one named in the Fraction III.

To the offenders who contribute to the funds referred to in Article 202 of this Law, an amount equal to the fine imposed on them in the terms of this article, shall be granted to them for release from the obligation to pay the fine.

ARTICULO 194. To those who omit to find out the contributions and uses referred to in Articles 15, fraction VII, 16-A, penultimate paragraph, 16-B, last paragraph, 21, fraction IV and 120, penultimate paragraph of this Law within the time limits specified in the A fine of 10% to 20% of the amount of the payment omitted shall be applied to them, where the infringement is detected by the customs authority, without prejudice to any other penalties applicable.

ARTICLE 195. Dealing with violations resulting from the customs agent's performance in the office, the fine will be charged by the customs agent, except in the cases established in the second paragraph of Article 54 of this Law.

ARTICLE 196. It is considered committed to a single infringement, when in various acts the goods are introduced or extracted from the country presenting them disassembled or in parts, in the following cases:

I. When the import or export of the goods considered as a whole requires permission from the competent authority and that of the parties individually do not require it.

II. When the foreign trade taxes to be paid for the import or export and, where applicable, the compensatory quotas for the import of the goods in question, be higher than the sum of those to be paid for the separate import or export of the parties, or where the foreign trade or compensatory quotas are not paid for.

A single infringement is considered to be committed, even if the separate import or export of the parties or some of them is in itself an infringement.

ARTICLE 197. When two or more persons enter the country or extract the goods illegally, the following rules shall be observed:

l. If the goods that each introduced or extracted can be determined, the penalties that correspond to each one will be applied individually.

II. On the contrary, the penalty for the infringement committed by the entire merchandise will be applied and all will respond. solidarily.

ARTICLE 198. The customs authorities, when imposing the fines, shall consider as aggravating the following assumptions:

l.             The use of a Federal Register of Contributors of an importer who has not commissioned the goods to be dispatched.

II. The use of false documents or in which non-existent operations are recorded.

III. The fact that the offender is a repeat offender in the terms of the Federation Tax Code.

ARTICLE 199. The penalties set forth in this Law will be decreased in the following assumptions:

I. By 66% when the omission of foreign trade taxes is due to inaccurate tariff classification, this is the same item of tariffs of the laws of general import and export taxes and the description, nature and other characteristics necessary for the classification of the goods have been correctly expressed to the authority. This decrease shall not apply where there is a tariff classification criterion of the customs authority, in the terms of Article 48 of this Law, or where the goods are subject to non-tariff regulations and restrictions.

II. By 20% in the event that the fine is paid within forty-five days after the date on which the offender is notified of the resolution by The Council of the European Union, the Council of the European Union, the European Parliament, the Council and the European Parliament.

III.- 50% in the event that the fine derives from any operation relating to the export of goods, with the exception of those operations which they have as their origin the application of one of the cases referred to in Articles 85, 86, 106 and 108 of this Law.

IV. 50% when the fine has been imposed by default in the payment of contributions and taking advantage and provided that the infringer pays them together with their accessories prior to the notification of the resolution determining the amount of the contribution or use that he omitted.

V.           By 50% in the event that the fine does not result from the omission of contributions or compensatory contributions in cases where the precautionary seizure of the goods is not applicable, provided that the offender pays it before the notification of the resolution to which the sanction is imposed.

The provisions of this article shall not apply where the assumptions of Article 198 of this Law are given.

ARTICLE 200. When the amount of the fines that this Law establishes is related to that of the foreign trade taxes omitted, with the customs value of the goods and these cannot be determined, a fine of $55,250.00 will be applied to the offenders to $73,670.00.

ARTICLE 201. (Repeals).

ARTICLE 202. Customs agents, carriers and other persons related to foreign trade, may to set up funds at each customs office, the purpose of which is to maintain, repair or extend the facilities of the customs offices, in the terms laid down by the Tax Administration Service by means of rules. The assets of these funds shall be integrated with the contributions made by the persons referred to above, with the remainder of the proceeds of the sale obtained in accordance with Article 32 of this Law, as well as the amounts provided by the persons who have committed damage to the facilities or equipment used in the customs operation or to the amounts provided by the persons to whom fines are imposed and who choose to provide amounts equivalent to the fines imposed in the terms of Articles 181, 191 and 193 of this Law.

Title Ninth

Administrative resources

Single Chapter

ARTICLE 203.- Against all final decisions handed down by the customs authorities will proceed with the appeal of revocation established in the Fiscal Code of the Federation.

The interposition of the revocation appeal will be optional for the person concerned before going to the Federal Court of Justice and Administrative Justice.

T r a n s i t o r i o s

First. This Law will take effect on 1o. April 1996, with the exception of Articles 21, fractions l and ll; and 82, first and second paragraphs, which shall enter into force from 1 January 1996. July 1996.

Second. As of the date this Law enters into force, the Customs Law, published in the Official Journal of the Federation on December 30, 1981, will be repealed.

As the regulatory provisions of this Law are issued, the Law Regulation that is repealed will remain in force in all that is not opposed to it.

Third. Until as long as the provisions of Articles 21, fractions l and ll and 82, first and second paragraphs of this Law, are brought into force, goods entering the national territory, or intended to be extracted from it by post, shall remain entrusted to the Mexican Postal Service, under the supervision and control of the customs authorities.

For the purposes of the foregoing paragraph, the Mexican Postal Service shall:

l. Open postal packages from abroad in the presence of customs authorities.

II. Present the goods to the customs authorities for recognition and, where appropriate, tariff classification, valuation and determination of tax credits.

The customs authorities shall also determine the contributions to imports and exports, including compensatory quotas, when they are made by post. In this case, the payment shall be made within five working days following the notification of the said determination.

Fourth. As from the entry into force of this Law, the administrative provisions, resolutions, consultations, interpretations, authorizations or permits of a general nature or which have been granted for a particular title which contravene or object to the precept in this Law.

Fifth. The offices, operations and procedures of foreign trade, initiated in accordance with the provisions of the Law that is repealed, shall be concluded in accordance with the provisions of the Law.

Sixth. The authorization holders in force at the date of entry into force of this Law, who are complying with all obligations arising from the They may continue to carry out the activities that were authorized to them, for which they must satisfy the requirements laid down in this Law. Failure to do so will have no effect.

Seventh. People who have the authority to act as customs rules, in force for 1. In April 1996, they shall comply with the requirements laid down in Article 174 of this Law to continue to operate, within a period not exceeding 31 December 1996.

Eighth. The companies with registration in the registration of the goods office of the companies, in force at the 1st. April 1996, in accordance with Article 72 of the Law which is repealed, shall be deemed to be registered in the said register, in the terms of the provisions of Article 100 of this Law.

Ninth. The persons who have introduced to the country yachts and tourist sailboats, as well as mobile homes, under the regime of the tourist navies and the camps of mobile homes in force at the first of April 1996, in accordance with Articles 95 and 95-A of the law that is repealed, shall make the change to the temporary importation procedure, in accordance with Article 106, fraction V, points (c) and (d) of this Law, within a period not exceeding 31 March 1997.

Articles Third to Twenty-one. ..........

T r a n s i t o r i o s

First. This Decree shall enter into force on 1. January 1996.

Second. Pursuant to the Bank of Mexico's provision published in the Official Journal of the Federation on Day 6 of January 1994, all sums in national currency which are expressed in the tax laws in "new weights" and their abbreviation "N", starting from 1o. January 1996 must be understood as "pesos" and its symbol "$".

Mexico, D.F., at December 7, 1995.-Dip. Oscar Canton Zetina, President.-Sen. Gustavo Carvajal Moreno, President.- Dip. Emilio Solorzano Solis, Secretary.-Sen. Jorge G. Lopez Tijerina, Secretary.-Rubicas ".

In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request this Decree at the residence of the Federal Executive Branch, in Mexico City, Federal District, on the thirteenth day of December of a thousand nine hundred and ninety-five.- Ernesto Zedillo Ponce de Leon.-Heading.-The Secretary of Government, Emilio Chuayffet Chemor.-Heading.


SIXTH Resolution of Amendments to the Rules of General Character in Matter of Foreign Trade for 2014 and its Glossary and Definitions Glossary, 2 and 22.

Published in the Official Journal of the Federation on 29 December 2014

ANNEX 2 OF THE GENERAL RULES ON FOREIGN TRADE FOR 2014

Multas and updated amounts established by the Customs Act and its Regulations, in force from 1 January 2015

Note: The updates the amounts set in items 16, fraction II; 16-A, fifth paragraph; 16-B, last paragraph; 160, fraction IX, last paragraph; 164, Fraction VII; 165, fractions II, point (a) and VII (a); 178, fraction II; 183, fractions II and V; 185, fractions II to V and VIII to XII; 185-B; 187, fractions I, II, V, VI, VIII, X to XII, XIV and XV; 189, fractions I and II; 191, fractions I to IV; 193, fractions I to III and 200 of the Customs Act.

Carefully,

Mexico, D.F., at December 26, 2014.-The Head of the Tax Administration Service, Aristotle Núñez Sánchez.- Heading.