ARTICLE 17: OBLIGATIONS OF THE SHIPPING AGENT
The general shipping agent, the shipping consignee agent or the representatives of Mexican shipping companies may carry out the procedures before the Customs Authority that correspond to the captains, provided they express their willingness to assume responsibility of solidarity with them, in terms of the Federal Fiscal Code (Código Fiscal de la Federación).
The representatives of the shipping companies that transport in a single cargo ship in common, may inform the customs of maritime traffic before the arrival of the merchandise, their consent to designate a single shipping consignee agent, for the purpose of that the latter can carry out the respective procedures before the Customs Authority, provided that said agent expresses his / her willingness to assume responsibility of solidarity with the ship's vessel (LA: Art. 20), in terms of the Federal Fiscal Code (Código Fiscal de la Federación) . (CFF: Art. 26)
When the vessel lacks a general shipping agent or the shipping consignee agent, its captain or the person designated by them will be considered as such, who, upon accepting said assignment, will expressly state it and may only resign after completing the procedures of the clearance of the merchandise that are a direct consequence of the arrival and before the beginning of any procedure related to the loading maneuver or the departure in ballast of the vessel itself. In the absence of the captain or the person it designates, the general shipping agent or the shipping consignee agent, as appropriate, will be considered as the representative referred to in the last paragraph of article 20 of the Law. (LA: Art. 20)
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