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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 21: OBLIGATIONS OF THE MEXICAN POSTAL SERVICE

    The merchandise that enters the national territory, or that is intended to be extracted from it by post, will be entrusted to the Mexican Postal Service, under the supervision and control of the customs authorities.

    For the purposes of the provisions of the preceding paragraph, the Mexican Postal Service shall: (LA: Art. 186) (LA: Art. 187)

  • Open postal packages from abroad or national for export, at the exchange post offices in the presence of the customs authorities, in accordance with the procedure established by the Ministry through regulations.

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  • Present the corresponding merchandise and declarations to the customs authorities for clearance and, where appropriate, tariff classification, commercial identification number, valuation, and determination of tax credits. (LA: Art. 56) (LA: Art. 82) (RGCE 2022: Regla 1.6.1) (RGCE 2022: Regla 3.7.1)

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  • Deliver the merchandise once the obligations regarding non-tariff regulations and restrictions have been fulfilled and the tax credits have been paid, regardless of the type of postal delivery.

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  • Receive the payment of tax credits and other benefits caused, in the case of imports and exports, and report it to the Treasury of the Federation (Tesorería de la Federación) no later than thirty days after presenting the merchandise to the customs authorities for clearance. (LA: Art. 194)

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  • Make the merchandise of foreign origin available to the customs authorities, within ten days from the date they fall behind in accordance with the law on the matter. Once made available to the customs authorities, they will become the property of the federal tax authorities.

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  • Provide the data and display the documents required by the customs authorities in order to exercise their functions, for which they are empowered to collect them from the interested party, where appropriate.

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  • Give notice to the customs authorities of packages and postal shipments containing merchandise of foreign origin that enter the national territory and of those that return to the sender. (RLA: Art. 35) (RLA: Art. 36) (RLA: Art. 37) (RGCE 2022: Regla 2.4.7)