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titulo	ARTICLE 103: CASES IN WHICH THE OFFENSE OF CONTRABAND IS PRESUMED COMMITTED
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contenido	ARTICLE 103: CASES IN WHICH THE OFFENSE OF CONTRABAND IS PRESUMED COMMITTED The offense of contraband is presumed committed when: --619-Art. 92-- Foreign merchandise are discovered without customs documentation --201-Art. 36A-- that proves that the merchandise were submitted to the procedures provided for in the Customs Law (Ley Aduanera) for their introduction into the national territory --228-Art. 151-- --233-Art. 176-- --233-Art. 178-- --233-Art. 183A-- or for its internment of the fringe or the border region to the rest of the country. --201-Art. 39-- --228-Art. 151-- --233-Art. 176-- --233-Art. 183A-- Foreign vehicles are located outside an area of ??twenty kilometers in any direction counted in a straight line from the extreme limits of the urban area of ??border towns, without the documentation referred to in the previous section. --206-Art. 62-- --227-Art. 137-- --233-Art. 182-- --233-Art. 183-- --233-Art. 183A-- --53-Art. 178-- --323-Regla 3.4.6-- Failure to justify the missing or surplus of merchandise resulting from the unloading from the means of transport, regarding the consignments in the manifestos or cargo guides. --203-Art. 53-- --220-Art. 119-- --228-Art. 153-- --228-Art. 151-- --233-Art. 176-- --233-Art. 178-- --233-Art. 183A-- Foreign merchandise is unloaded surreptitiously from the means of transport, even if they are used for ranches --333-Regla 4.6.25-- --37-Art. 94--, supply --37-Art. 92-- or economic use. --233-Art. 177-- Foreign merchandise is found in high traffic --9-Art. 16-- on board vessels in territorial waters without being documented. --199-Art. 20-- --203-Art. 53-- Foreign merchandise is discovered aboard a vessel in mixed traffic --9-Art. 16--, without any documentation. --199-Art. 20-- --203-Art. 53-- Foreign merchandise is found in a vessel destined exclusively for cabotage traffic --9-Art. 16--, if they do not reach their destination or they have touched a foreign port before their arrival. --199-Art. 10-- --199-Art. 20-- --203-Art. 53-- The missing national merchandise shipped for cabotage traffic is not justified. --199-Art. 20-- --203-Art. 53-- An aircraft with foreign merchandise lands in an unauthorized place for international traffic. --233-Art. 177-- --619-Art. 104-- Foreign merchandise is introduced to national territory by an unauthorized place for entry into or out of national territory. --8-Art. 9-- --199-Art. 10-- --228-Art. 151-- --233-Art. 177-- --619-Art. 107-- Foreign merchandise subject to international transit deviate from tax routes --362-Anexo 16-- or are transported in means other than those authorized in the case of internal transit --228-Art. 151-- --233-Art. 176-- --233-Art. 178-- --233-Art. 183A-- or do not arrive at the customs of destination or exit --233-Art. 182-- --233-Art. 183-- --228-Art. 144B-- thirty days after the maximum period established for it. It is intended to carry out the export, the return of merchandise --332-Regla 4.5.12--, the withdrawal of regime --233-Art. 182-- --233-Art. 183-- or the conclusion of transit operations --233-Art. 182-- --233-Art. 183--, in the event that the customs declaration (pedimento) is presented without the corresponding merchandise at the customs of exit, provided that the consummation of such conduct has caused damage to the federal tax authorities. Foreign trade merchandise destined to the customs fiscal deposit regime does not arrive at the general warehouse of deposit that would have issued the quota letter to store said merchandise or to the authorized premises. --203-Art. 53-- --220-Art. 119----332-Regla 4.5.6-- --233-Art. 177-- --228-Art. 144B-- The pilots fail to present the aircraft at the place designated by the customs authorities to receive the inspection visit of the customs authority --233-Art. 186-- --233-Art. 187-- --619-Art. 104--, or the people providing the maintenance and custody services of aircrafts carrying out international transport do not regularly require documentation that proves that the aircraft received the inspection visit or does not keep it for a period of five years. --233-Art. 186-- --233-Art. 187-- --619-Art. 104-- Temporary imports are made in accordance with Article 108 of the Customs Law (Ley Aduanera) (Ley Aduanera) --218-Art. 108-- without having maquila or export programs authorized by the Secretary of Economy (Secretaría de Economía), of merchandise that are not covered by the authorized programs --233-Art. 176-- --233-Art. 178-- --233-Art. 183A--; merchandise are imported as supplies that, due to their characteristics of the finished product, are no longer subject to processing, transformation or repair processes provided that the consummation of such behaviors has caused damage to the federal tax authorities; the merchandise foreseen in a maquila or export program is temporarily imported when it is no longer in force --330-Regla 4.3.6-- or when the merchandise foreseen in a maquila or export maquila program continues to be temporarily imported by a company that has changed its name or company name, has been merged or spin-off and failed to submit the corresponding notices in the federal taxpayer registration and in the Secretary of Economy (Secretaría de Economía). Merchandise imported temporarily from maquiladoras or companies with export programs authorized by the Secretary of Economy (Secretaría de Economía) is received by companies that do not have such programs --218-Art. 112-- or having them the merchandise is not covered by said programs --233-Art. 176-- --233-Art. 178-- --233-Art. 183A-- --619-Art. 103-- or temporarily imported merchandise is transferred for which its temporary import deadline has expired. --218-Art. 108-- Failure to credited during the term referred to in article 108, section I of the Customs Law (Ley Aduanera) --218-Art. 108-- that the merchandise temporarily imported by maquiladoras or companies with export programs authorized by the Secretary of Economy (Secretaría de Economía), were returned abroad, were transferred --51-Art. 175--, were destined for another customs regime or that are in the address in which the process for its elaboration, transformation or repair manifested in its program will be carried out. --233-Art. 177-- --349-Regla 7.3.1-- --349-Regla 7.3.2-- --349-Regla 7.3.3-- --349-Regla 7.3.5-- --349-Regla 7.3.6-- The return of temporarily imported merchandise under Article 106 of the Customs Law (Ley Aduanera) (Ley Aduanera) is omitted. --218-Art. 106-- --233-Art. 182-- --233-Art. 183-- --233-Art. 183A-- Declare in the customs declaration (pedimento) as a value of the merchandise an amount less than 70 percent or more than the transaction value of the merchandise that has been rejected and determined in accordance with Articles 72, 73 and 78-A of the Customs Law (Ley Aduanera) --209-Art. 72-- --209-Art. 73-- --209-Art. 78A--, unless the guarantee has been granted referred to in article 86-A, section I of the aforementioned Law --211-Art. 86A--, where appropriate. --228-Art. 151-- --203-Art. 54-- --619-Art. 104-- It will not be presumed that there is a offense of contraband, if the value of the merchandise declared in the customs declaration (pedimento) comes from the information contained in the documents provided by the taxpayer; provided that the agent or customs representative had strictly complied with all the obligations imposed by the rules on customs and foreign trade. Inaccurately declare the description or tariff classification of the merchandise --201-Art. 47-- --201-Art. 48--, when the payment of contributions and compensatory fees is omitted --228-Art. 152-- --230-Art. 165-- --233-Art. 176-- --233-Art. 178-- --619-Art. 104--, except when the agent or customs representative had strictly complied with all the obligations imposed by the rules on customs and foreign trade. For the purposes of sections XV and XVI of this article, the customs agent or representative shall not be liable, if the commission of the offense originated from the importer's failure to present to the customs agent or representative the proof that it complied with the obligation of submitting to the federal taxpayer registration the notices corresponding to a merger, spin-off or change of corporate name that would have been made, as well as when the commission of the offense originates with respect to merchandise whose temporary import term has expired. No declaration of loss will be made, referred to in section II of article 92 of this Code if who is in the assumptions provided in the sections XI, XII, XIII, XV, XVII and XVIII of this article, fulfills its obligations tax and foreign trade and, where appropriate, spontaneously finds out, with its surcharges and update, the amount of the contribution or compensatory fees omitted or of the undue benefit before the tax authority discovers the omission or loss, or as required, visit order or any other action notified by it, aimed at verifying compliance with fiscal and foreign trade regulations.
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ARTICLE 103: CASES IN WHICH THE OFFENSE OF CONTRABAND IS PRESUMED COMMITTED

The offense of contraband is presumed committed when: --619-Art. 92--

Foreign merchandise are discovered without customs documentation --201-Art. 36A-- that proves that the merchandise were submitted to the procedures provided for in the Customs Law (Ley Aduanera) for their introduction into the national territory --228-Art. 151-- --233-Art. 176-- --233-Art. 178-- --233-Art. 183A-- or for its internment of the fringe or the border region to the rest of the country. --201-Art. 39-- --228-Art. 151-- --233-Art. 176-- --233-Art. 183A--

Foreign vehicles are located outside an area of ??twenty kilometers in any direction counted in a straight line from the extreme limits of the urban area of ??border towns, without the documentation referred to in the previous section. --206-Art. 62-- --227-Art. 137-- --233-Art. 182-- --233-Art. 183-- --233-Art. 183A-- --53-Art. 178-- --323-Regla 3.4.6--

Failure to justify the missing or surplus of merchandise resulting from the unloading from the means of transport, regarding the consignments in the manifestos or cargo guides. --203-Art. 53-- --220-Art. 119-- --228-Art. 153-- --228-Art. 151-- --233-Art. 176-- --233-Art. 178-- --233-Art. 183A--

Foreign merchandise is unloaded surreptitiously from the means of transport, even if they are used for ranches --333-Regla 4.6.25-- --37-Art. 94--, supply --37-Art. 92-- or economic use. --233-Art. 177--

Foreign merchandise is found in high traffic --9-Art. 16-- on board vessels in territorial waters without being documented. --199-Art. 20-- --203-Art. 53--

Foreign merchandise is discovered aboard a vessel in mixed traffic --9-Art. 16--, without any documentation. --199-Art. 20-- --203-Art. 53--

Foreign merchandise is found in a vessel destined exclusively for cabotage traffic --9-Art. 16--, if they do not reach their destination or they have touched a foreign port before their arrival. --199-Art. 10-- --199-Art. 20-- --203-Art. 53--

The missing national merchandise shipped for cabotage traffic is not justified. --199-Art. 20-- --203-Art. 53--

An aircraft with foreign merchandise lands in an unauthorized place for international traffic. --233-Art. 177-- --619-Art. 104--

Foreign merchandise is introduced to national territory by an unauthorized place for entry into or out of national territory. --8-Art. 9-- --199-Art. 10-- --228-Art. 151-- --233-Art. 177-- --619-Art. 107--

Foreign merchandise subject to international transit deviate from tax routes --362-Anexo 16-- or are transported in means other than those authorized in the case of internal transit --228-Art. 151-- --233-Art. 176-- --233-Art. 178-- --233-Art. 183A-- or do not arrive at the customs of destination or exit --233-Art. 182-- --233-Art. 183-- --228-Art. 144B-- thirty days after the maximum period established for it.

It is intended to carry out the export, the return of merchandise --332-Regla 4.5.12--, the withdrawal of regime --233-Art. 182-- --233-Art. 183-- or the conclusion of transit operations --233-Art. 182-- --233-Art. 183--, in the event that the customs declaration (pedimento) is presented without the corresponding merchandise at the customs of exit, provided that the consummation of such conduct has caused damage to the federal tax authorities.

Foreign trade merchandise destined to the customs fiscal deposit regime does not arrive at the general warehouse of deposit that would have issued the quota letter to store said merchandise or to the authorized premises. --203-Art. 53-- --220-Art. 119----332-Regla 4.5.6-- --233-Art. 177-- --228-Art. 144B--

The pilots fail to present the aircraft at the place designated by the customs authorities to receive the inspection visit of the customs authority --233-Art. 186-- --233-Art. 187-- --619-Art. 104--, or the people providing the maintenance and custody services of aircrafts carrying out international transport do not regularly require documentation that proves that the aircraft received the inspection visit or does not keep it for a period of five years. --233-Art. 186-- --233-Art. 187-- --619-Art. 104--

Temporary imports are made in accordance with Article 108 of the Customs Law (Ley Aduanera) (Ley Aduanera) --218-Art. 108-- without having maquila or export programs authorized by the Secretary of Economy (Secretaría de Economía), of merchandise that are not covered by the authorized programs --233-Art. 176-- --233-Art. 178-- --233-Art. 183A--; merchandise are imported as supplies that, due to their characteristics of the finished product, are no longer subject to processing, transformation or repair processes provided that the consummation of such behaviors has caused damage to the federal tax authorities; the merchandise foreseen in a maquila or export program is temporarily imported when it is no longer in force --330-Regla 4.3.6-- or when the merchandise foreseen in a maquila or export maquila program continues to be temporarily imported by a company that has changed its name or company name, has been merged or spin-off and failed to submit the corresponding notices in the federal taxpayer registration and in the Secretary of Economy (Secretaría de Economía).

Merchandise imported temporarily from maquiladoras or companies with export programs authorized by the Secretary of Economy (Secretaría de Economía) is received by companies that do not have such programs --218-Art. 112-- or having them the merchandise is not covered by said programs --233-Art. 176-- --233-Art. 178-- --233-Art. 183A-- --619-Art. 103-- or temporarily imported merchandise is transferred for which its temporary import deadline has expired. --218-Art. 108--

Failure to credited during the term referred to in article 108, section I of the Customs Law (Ley Aduanera) --218-Art. 108-- that the merchandise temporarily imported by maquiladoras or companies with export programs authorized by the Secretary of Economy (Secretaría de Economía), were returned abroad, were transferred --51-Art. 175--, were destined for another customs regime or that are in the address in which the process for its elaboration, transformation or repair manifested in its program will be carried out. --233-Art. 177-- --349-Regla 7.3.1-- --349-Regla 7.3.2-- --349-Regla 7.3.3-- --349-Regla 7.3.5-- --349-Regla 7.3.6--

The return of temporarily imported merchandise under Article 106 of the Customs Law (Ley Aduanera) (Ley Aduanera) is omitted. --218-Art. 106-- --233-Art. 182-- --233-Art. 183-- --233-Art. 183A--

Declare in the customs declaration (pedimento) as a value of the merchandise an amount less than 70 percent or more than the transaction value of the merchandise that has been rejected and determined in accordance with Articles 72, 73 and 78-A of the Customs Law (Ley Aduanera) --209-Art. 72-- --209-Art. 73-- --209-Art. 78A--, unless the guarantee has been granted referred to in article 86-A, section I of the aforementioned Law --211-Art. 86A--, where appropriate. --228-Art. 151-- --203-Art. 54-- --619-Art. 104--

It will not be presumed that there is a offense of contraband, if the value of the merchandise declared in the customs declaration (pedimento) comes from the information contained in the documents provided by the taxpayer; provided that the agent or customs representative had strictly complied with all the obligations imposed by the rules on customs and foreign trade.

Inaccurately declare the description or tariff classification of the merchandise --201-Art. 47-- --201-Art. 48--, when the payment of contributions and compensatory fees is omitted --228-Art. 152-- --230-Art. 165-- --233-Art. 176-- --233-Art. 178-- --619-Art. 104--, except when the agent or customs representative had strictly complied with all the obligations imposed by the rules on customs and foreign trade.

For the purposes of sections XV and XVI of this article, the customs agent or representative shall not be liable, if the commission of the offense originated from the importer's failure to present to the customs agent or representative the proof that it complied with the obligation of submitting to the federal taxpayer registration the notices corresponding to a merger, spin-off or change of corporate name that would have been made, as well as when the commission of the offense originates with respect to merchandise whose temporary import term has expired.

No declaration of loss will be made, referred to in section II of article 92 of this Code if who is in the assumptions provided in the sections XI, XII, XIII, XV, XVII and XVIII of this article, fulfills its obligations tax and foreign trade and, where appropriate, spontaneously finds out, with its surcharges and update, the amount of the contribution or compensatory fees omitted or of the undue benefit before the tax authority discovers the omission or loss, or as required, visit order or any other action notified by it, aimed at verifying compliance with fiscal and foreign trade regulations.

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