ARTICLE 1: OBJECT AND SUBJECTS OF THIS LAW

This Law, the General Import and Export Duties Law and other applicable laws and regulations, rule the entrance to national territory and the exit of merchandise, and the means in which they are transported or conducted, the customs clearance process and the deeds or acts deriving from it or from said entry or exit of merchandise. The Federal Fiscal Code will be suppletorily applied to the provisions of this Law. (CFF: Art. 5)

They are obliged to comply with the aforementioned provisions those who introduce goods to national territory or extract them from it, whether being owners, holders, consignees, recipients, senders, agents, customs agents, customs agencies, or any other person that intervenes in the introduction, extraction, custody, storage, handling and possession of the goods or in the events or acts mentioned in the previous paragraph.

The provisions of the laws indicated in the first paragraph of this article shall be applied without prejudice to the provisions of international treaties of which Mexico is part of and which are in force.