ARTICLE 28: EXTRAVITION, DESTRUCTION OR UNUSUAL USE OF MERCHANDISE IN THE PRECINCT AND RESPONSIBILITIES

The federal tax authorities will be responsible for the value of the merchandise that, deposited in the fiscal precincts and under the custody of the customs authorities, is lost, destroyed or rendered unusable for reasons attributable to the customs authorities, as well as for the tax credits paid in relation to the customs authorities with them. The customs personnel in charge of the management and custody of the merchandise will be responsible for the same concepts, before the federal tax authorities. (CFF: Art. 115)

The owner of the lost merchandise in a fiscal precinct, may request the Ministry (RLA: Art. 58) (RLA: Art. 59), within two years, the payment of the value they had at the time of their deposit before the customs. For this purpose, it will prove that at the time of the loss, said merchandise were in the fiscal precinct and in the custody of customs authorities (RLA: Art. 48), as well as the amount of their value (RLA: Art. 60). If the application is appropriate, the federal tax authorities will pay (RLA: Art. 61) the value of the lost merchandise.

The persons who have obtained a concession or authorization to provide the management, storage and custody services of merchandise, will respond directly to the federal tax authorities for the amount of tax credits that correspond to pay for the lost merchandise and to the interested parties for the said value the goods had at the time of their deposit with customs. Likewise, they will respond directly to the federal tax authorities for the amount of the tax credits that correspond to pay for the merchandise that they had delivered without complying with the requirements established by law or when they incur in infractions or offenses related to the introduction, extraction, management, storage or custody of foreign trade merchandise, as well as for the value of said merchandise, in the case of seized merchandise or that caused abandonment. (CFF: Art. 115)

It is considered that a merchandise has been lost, when five days after the date in which it has been requested for examination, delivery, recognition or any other purpose, it is not presented by the personnel in charge of its custody. From the date the merchandise is considered lost, the charges for management, storage and custody services will cease until the date it is found.

The merchandise will be considered lost thirty days after the date it was lost.

When the loss or misplacement is caused by a fortuitous event or overwhelming force, the depositaries will not be responsible.