ARTICLE 20: OBLIGATIONS OF CONDUCTORS AND OWNERS OF TRANSPORTATION MEANS
Carrier companies and their representatives in national territory, captains, pilots, drivers and owners of the means of transport of commodity merchandise of entry or exit of the national territory, are required to: (LA: Art. 53)
Make the means of transport available to the customs authorities (CFF: Art. 103) and the merchandise that they carry for inspection or verification (RLA: Art. 32), in the place designated for such purposes. (LA: Art. 186) (LA: Art. 187) (RGCE 2022: Regla 3.2.4)
Apply the measures that customs authorities indicate to prevent and ensure vehicles comply with the provisions of this Law. (RGCE 2022: Regla 1.9.9) (RGCE 2022: Regla 1.9.12) (RGCE 2022: Regla 1.9.15) (RGCE 2022: Regla 2.4.5) (RGCE 2022: Regla 2.4.6) (RGCE 2022: Regla 3.1.7)
Exhibit, when required by customs authorities, the documents that protect the means of transport (RGCE 2022: Regla 1.9.8) (RGCE 2022: Regla 1.9.11) (RGCE 2022: Regla 1.9.12) (RGCE 2022: Regla 2.4.13) and the merchandise that they carry (RLA: Art. 19) (RLA: Art. 33).
(Repealed).
Place in the packages that they transport and that contain merchandise that are explosive (LA: Art. 7), flammable, polluting, radioactive or corrosive, the marks or symbols that are internationally required (RLA: Art. 18) (LA: Art. 186) (LA: Art. 187), when the document that covers their transport indicates that it deals with this type of merchandise.
Avoid the sale of merchandise of foreign origin in vessels or aircraft once they are in national territory. (LA: Art. 186) (LA: Art. 187)
Transmit in electronic document (LA: Art. 2) the customs authorities and the holders of the controlled premises the information related to the merchandise (LA: Art. 184A) (LA: Art. 184B) and its transportation (LA: Art. 184A) (LA: Art. 184B) (CFF: Art. 105), before its arrival to national territory or the exit of the same (RLA: Art. 19) (RLA: Art. 33) (RLA: Art. 38), in the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) through rules (RGCE 2022: Regla 3.1.7), same that will be understood as transmitted once the respective acknowledgment is generated. Said transmission may be made through the persons authorized by the obligated parties. The acknowledgment generated by the electronic customs system (RLA: Art. 1) (LA: Art. 6), shall be declared in the customs declaration (pedimento), for the purposes of article 36 of this Law (LA: Art. 36) and other applicable provisions. (RGCE 2022: Regla 1.9.8) (RGCE 2022: Regla 1.9.9) (RGCE 2022: Regla 1.9.10) (RGCE 2022: Regla 1.9.15) (RGCE 2022: Regla 1.9.11) (RGCE 2022: Regla 1.9.12) (RGCE 2022: Regla 1.9.13) (RGCE 2022: Regla 2.4.5) (RGCE 2022: Regla 2.4.6) (RGCE 2022: Regla 3.1.6)
Communicate to the customs authorities and the controlled premises, the arrival of the merchandise to national territory in the terms established by the Service Tax Administration (Servicio de Administración Tributaria) by means of rules. (LA: Art. 186) (LA: Art. 187)
The companies that provide the international passenger transport service will have the obligation to provide passengers with the official form of the declaration indicated in article 50 of this Law. (LA: Art. 50) (RGCE 2022: Regla 3.2.4)
Enroll in the registry of carrier companies that the Service Tax Administration (Servicio de Administración Tributaria) establishes by means of rules. (RGCE 2022: Regla 2.4.5)
In the case of maritime traffic (RLA: Art. 16) the captains must (RLA: Art. 21) (RLA: Art. 22) (RLA: Art. 23) (RLA: Art. 26) (RLA: Art. 27) (RLA: Art. 96) (RLA: Art. 98) (CFF: Art. 103), in addition, pay the tax credits that the vessel would have caused.
Before leaving a vessel, their captain or shipping agent (RLA: Art. 17) (RLA: Art. 28) general consignee or ship agent must present to the customs authorities a list of the special equipment (RGCE 2022: Regla 2.2.3) referred to in article 31 of this Law (LA: Art. 31), which in case of containing errors may be corrected before set sail.
Carrier companies must designate before the Service Tax Administration (Servicio de Administración Tributaria) a representative in national territory for the purposes of the responsibilities assigned by this Law. (RGCE 2022: Regla 2.4.5) (RLA: Art. 15) (RLA: Art. 17)
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
