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| titulo | ARTICLE 105: CASES THAT ARE SANCTIONED WITH THE SAME PENALTIES OF THE OFFENSE OF CONTRABAND |
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| nombre_clave | Art. 105 |
| contenido | ARTICLE 105: CASES THAT ARE SANCTIONED WITH THE SAME PENALTIES OF THE OFFENSE OF CONTRABAND
Will be sanction with the same penalties of contraband, who: --619-Art. 92--
The Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) will formulate the corresponding charges, provided that the competent authority of the country to which the merchandise have been imported, provide the necessary elements to prove that the offense provided for in this section has been committed.
The customs agent or representative shall not be liable, if the inaccuracy or falsity of the data and documents comes from or is provided by a taxpayer and provided that the representative or customs agent had not been able to know said inaccuracy or falsity when making the prior recognition of the merchandise. --201-Art. 42--
The customs agent or representative shall not be liable if the inaccuracy or falsity of the data and the information in the documents come or are provided by a taxpayer, provided that the representative or customs agent had strictly complied with all the obligations imposed by the rules in customs and foreign trade matters.
The person who does not declare at customs upon entering or leaving the country, carrying cash amounts, in national or foreign checks, payment orders or any other document receivable, or a combination thereof, exceeding equivalent in the currency or currencies in question to thirty thousand USD will be sanctioned with imprisonment from three months to six years. In the event that a sentence is handed down by a competent authority with respect to the commission of the offense referred to in this paragraph, the surplus of the aforementioned amount will become the property of the federal tax authorities, unless the person in question proves the origin lawful of said resources. --306-Regla 1.3.3-- --306-Regla 1.3.7-- --196-Art. 9-- --233-Art. 184-- --233-Art. 185-- --326-Regla 3.7.17-- |
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