ARTICLE 215: WAY IN WHICH THE CUSTOMS AGENT VERIFIES COMPLIANCE WITH ITS TAX OBLIGATIONS

For the purposes of the provisions of article 160, section I of the Law (LA: Art. 160), the customs agent shall prove that it is current with their fiscal obligations, by means of proof of compliance with the tax obligations referred to in the last paragraph of article 32-D of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 32D)