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 16D: ARTICLE 16D: REQUIREMENTS TO MANUFACTURE OR IMPORT OFFICIAL OR ELECTRONIC PADLOCKS
The Service Tax Administration (Servicio de Administración Tributaria) may grant authorization to legal entities, for the manufacture or importation of official or electronic padlocks that are used in the vehicles and containers that transport the merchandise subjected to customs clearance. (LA: Art. 35)
To obtain authorization, legal entities must prove their financial solvency, their technical, administrative and financial capacity, as well as that of their partners and shareholders, and be up-to-date in complying with their fiscal obligations, as well as making the payment for the granting of the authorization and comply with the other requirements established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 1.7.3) (RGCE 2022: Regla 1.7.4) (RGCE 2022: Regla 1.7.5) (RGCE 2022: Regla 1.7.6)
In no case may authorization be issued to anyone acting with the character of importer, exporter, customs agent or customs agency.
The authorizations may be granted for a period of five years, which may be extended at the request of the interested party for an equal term, provided that the request is submitted during the last three months prior to the expiration of the authorization, the corresponding payment is made and continue to meet the requirements for its granting, as well as the obligations derived from it.
The legal entities that obtain the authorization referred to in this article, must comply with the obligations established in this Law, maintain the means of control and the technical conditions indicated by the Service Tax Administration (Servicio de Administración Tributaria) by means of rules (RGCE 2022: Regla 1.7.3) (RGCE 2022: Regla 1.7.4) (RGCE 2022: Regla 1.7.5) (RGCE 2022: Regla 1.7.6), for the manufacture or importation of the official or electronic padlocks, and have computer equipment linked to the electronic customs system of said deconcentrated administrative body.