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
ARTICLE 5: UPDATING OF FINES AND AMOUNTS IN NATIONAL CURRENCY
The value of fines and amounts in national currency established in this Law will be updated in terms of article 70 of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 70) (RGCE 2022: Regla 1.1.8) (RGCE 2022: Apendice 8)
When this Law sets fines based on the amount of omitted taxes and duties, customs authority, for the determination of said fines, must consider taxes and duties without the corresponding update.