ARTICLE 3: ASSISTANCE OF THE FEDERAL AND LOCAL AUTHORITIES TO THE CUSTOMS AUTHORITY

The functions related to the entry of merchandise into or the exit from national territory are exclusive faculties of the customs authorities. (RGCE 2022: Regla 2.4.9)

Federal and local public officials and employees, in the sphere of their respective competencies, shall assist customs authorities to discharge their duties when requested (LA: Art. 144), such officials and employees shall be obliged to report any facts of which they have knowledge of, about alleged infractions to this Law and to deliver the merchandise involved in such violation, whenever it is in their possession. (RLA: Art. 4) (RGCE 2022: Regla 2.2.3)

Customs authorities shall discharge their duties in a coordinated manner and in collaboration with the authorities of the Federal Public Administration (Administración Pública Federal), States and municipalities, as well as with the tax and customs authorities from other countries, in accordance with the provisions of international treaties entered into by Mexico in force; when appropriate, exchanging information through the electronic centers or systems that are available, in order for the authorities to discharge their duties. Such authorities must keep the confidentiality of the information in accordance with the applicable legal provisions.

Programs or projects related to improvements, controls, use of new technologies or facilitation in customs matters that the Mexican authorities carry out or hold in coordination with customs and tax authorities of other countries, must be implemented in accordance with the terms agreed with such authorities and in compliance with applicable legal provisions. The Tax Administration Service (Servicio de Administración Tributaria) shall establish, through general rules, the mechanisms, forms and means through which the implementation of said programs or projects will be facilitated and executed. (RGCE 2022: Regla 1.1.4)