ARTICLE 7: DATA TO BE TRANSMITTED TO THE TAX ADMINISTRATION SERVICE BY INTERNATIONAL PASSENGER TRANSPORTATION COMPANIES

Airlines (RLA: Art. 30) (RGCE 2022: Regla 1.9.3) (RGCE 2022: Regla 1.9.4) (RGCE 2022: Regla 1.9.5) (RGCE 2022: Regla 1.9.6) (RGCE 2022: Regla 1.9.7), maritime and railroad companies that carry out international transport of passengers, shall transmit electronically to the Tax Administration Service (Servicio de Administración Tributaria) the information relative to passengers, crew and transportation means. (LA: Art. 184) (LA: Art. 185) (CFF: Art. 105), in the terms and with the timelines indicated by the Tax Administration Service (Servicio de Administración Tributaria) through general rules.

Companies that provide international cargo transportation services for explosive goods (LA: Art. 20) and firearms, must advise (RLA: Art. 5) (RGCE 2022: Regla 1.9.2) (RGCE 2022: Regla 1.9.10) (RGCE 2022: Regla 1.9.15) customs authorities at least twenty-four hours before the arrival of said merchandise to national territory (LA: Art. 184) (LA: Art. 185). In these cases, customs authorities must inform the military authorities of such circumstance, so that the latter determine the security measures applicable during the time such merchandise remains in the country.