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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 167H: OBLIGATIONS OF THE CUSTOMS AGENCY

     

    The obligations of the customs agency are:

  • Always act with that character in the procedures or customs procedures and not transmit under any title, the use or enjoyment of the authorization or the rights consigned in it, nor allow the use of any of the rights consigned in said authorization or of the authorization itself, by a third party to obtain a profit.

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  • Show the authorization number of the customs agency, as well as the patent number of the customs agent involved in the customs operation in question, in the corresponding customs document or customs declaration (pedimento).

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  • Form an electronic file of each of the customs documents or customs declarations (pedimentos) that correspond to the information transmitted and presented in an electronic or digital message or document as part of its annexes in accordance with articles 6, 36, 36-A, 37 and 37- A of this Law (LA: Art. 6) (LA: Art. 36) (LA: Art. 36A) (LA: Art. 37) (LA: Art. 37A) and other applicable legal provisions.

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    The electronic file must contain the customs declaration (pedimento) or customs document in the format in which it was transmitted, as well as its annexes and acknowledgments, and must be kept as part of the accounting, for the periods established in the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 30).

     

    The electronic files that are generated in terms of this section must be provided to the customers that correspond to them, without additional charge, who will have the obligation to keep them in terms of what is established by the fourth paragraph of article 6 of this Law. (LA: Art. 6)

     

  • Accept visits ordered and practiced by customs authorities, to verify compliance with their obligations.

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  • Comply with the provisions that regulate and tax the entry and exit of merchandise from the national territory, in the same terms established for customs agents in this Law.

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  • To maintain and keep in operation the mechanisms and corporate practices for the efficient development of the activities of its administrative bodies and surveillance, provided in article 167-D, second paragraph, section IV of this Law. (LA: Art. 167D)

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  • Comply with the other requirements established in the other applicable legal provisions.