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ARTICLES

LEGAL RESOURSES

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$ 17.35

    • ARTICLE 2: DEFINITIONS

    For the purposes of this Law, it is considered:

  • Ministry, the Secretaría de Hacienda y Crédito Público (Ministry of the Treasury and Public Credit)
  • Authority or customs authorities, those which according to the Internal Regulation of the Ministry and other applicable provisions, are competent to exercise the faculties that this Law establishes.
  • Merchandise, products, items, effects and any other goods, even when the laws are considered inalienable or irreducible to a particular property.
  • Residents in national territory, in addition to those indicated in the Federal Fiscal Code (Código Fiscal de la Federación), individuals or legal entities with foreign residence, who have one or more permanent establishment in the Country, provided that they meet the requirements set in the Income Tax Law (Ley del Impuesto sobre la Renta) to be considered as a permanent establishment, and individuals who obtain wage income from a resident in national territory. (CFF: Art. 9)
  • Foreign trade taxes, general import and export taxes according to the tariffs contained in the respective laws.
  • Regulation, the Regulations of this Law. (RLA: Art. 1)
  • Rules, those of a general type issued by the Ministry (through the Servicio de Administración Tributaria). (RGCE 2022: Regla 1.1.1)
  • Automated selection mechanism, the mechanism that will determine whether merchandise will be subject to customs inspection. (RLA: Art. 64)
  • Tariff refund program, the definitive import regime of merchandise for their further export. (RGCE 2022: Regla 4.1.3)
  • Tariff deferral program, temporary import regimes for the production, transformation or repair in maquila or export programs; in-bond programs; and production, transformation or repair in customs-enabled precincts.
  • Losses, the effects that are consumed or lost in the production processes and whose integration into the final product cannot be verified. (RGCE 2022: Regla 5.5.1) (RGCE 2022: Anexo 5)
  • Waste, the residues of goods after the process to which they are subjected; containers and packaging materials that had been imported as a whole with the temporarily imported materials; as well as those that are broken, worn out, obsolete or unusable and those that cannot be used for the purpose they were temporarily imported for. (RGCE 2022: Regla 4.3.3) (RGCE 2022: Regla 5.5.1)
  • Electronic document, any message that contains information written in data which is generated, transmitted, communicated, presented, received, filed or stored by electronic means or any other technological means.
  • Digital document, any message that contains information by electronic reproduction of written or printed documents, which is transmitted, communicated, presented, received, filed or stored, by electronic means or any other technological means.
  • Customs inspection, the examination of merchandise, as well as samples that the authorities carry out in order to gather elements that help to ascertain the accuracy of what has been declared before the customs authority, as well as to verify compliance with the provisions that tax and regulate the entry or exit of goods from national territory. (RGCE 2022: Regla 3.7.5)
  • Customs declaration (Pedimento), the declaration made in electronic document, generated and transmitted in order to verify compliance with the regulations that tax and regulate the entry or exit of merchandise from national territory, in which the information relative to the merchandise is contained, the type of traffic and customs regime for which they are intended, and any other data required to comply with the formalities of their entry or exit from national territory, as well as the requirements according to the applicable provisions. (RGCE 2022: Anexo 1)
  • Consolidated notice, the declaration made in electronic document, generated and transmitted in order to verify compliance with the regulations that tax and regulate the entry or exit of the merchandise from the national territory, in which information relative to transactions that are consolidated in a customs declaration (Pedimento) is contained, in the form and with the information required by the Tax Administration Service through general rules. (LA: Art. 37) (RGCE 2022: Anexo 1)
  • Equivalent document, the fiscal document issued at a foreign country, that covers the price paid or payable for the merchandise introduced into national territory or the value thereof, as appropriate.
  • Voluntary withdrawal, the definitive and irrevocable resignation of the rights granted by the customs agent patent.
  • Customs agency, legal entities authorized in terms of article 167-D of this law (LA: Art. 167D) to perform the customs clearance process of merchandise for others in the different customs regimes foreseen in this Law.
  • Customs broker, individuals authorized in terms of article 159 of this law (LA: Art. 159) through a patent, to perform the customs clearance process of merchandise for others, in the different customs regimes foreseen in this Law.

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