ARTICLE 147: PAMA IN IMPORTS CARRIED OUT UNDER THE PROCEDURE OF REVIEW IN ORIGIN
In the case of operations carried out by companies that are registered under the terms of article 100 of the Law (LA: Art. 100), and that on the occasion of the Customs Recognition, verification of merchandise in transport or house visits, the Customs Authorities discover merchandise that are subject to regulations and non-tariff restrictions and do not have the documentation that proves their compliance, will proceed to the precautionary embargo of the merchandise and at the beginning of the administrative procedure in customs matters. (LA: Art. 98)
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law