ARTICLE 18: DOCUMENTS TO BE SUBMITTED BY THE CAPTAIN OF THE VESSEL
The captain of the vessel that receives cargo or passengers abroad to transport them to the country must transmit them to the Customs Authority in the Electronic Document (LA: Art. 2) or Digital (LA: Art. 2), in the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) by Rules (RGCE 2022: Regla 1.9.8), the following documents:
Errors or deficiencies in the Electronic or Digital Documents must be remedied within twenty-four hours after the landing of the Merchandise through their retransmission to the Customs Electronic System. (RLA: Art. 1)
The Service Tax Administration (Servicio de Administración Tributaria) will establish through Rules, the cases in which the errors or deficiencies in the Electronic or Digital Documents will be corrected in the cases in which the Automated Selection Mechanism has been activated.
The obligation that is imposed in the first paragraph of this article on the captain of the vessel is without prejudice to that of the carrier companies and their representatives.
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