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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 33: CAUSES THAT INTERRUPTS THE ABANDONMENT DEADLINES

     

    The abandonment deadlines will be interrupted: (RLA: Art. 52)

  • By the filing of the administrative appeal that corresponds according to the Federal Fiscal Code (Código Fiscal de la Federación) or the presentation of the demand in the appropriate trial. (CFF: Art. 120) (CFF: Art. 125)

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    The appeal or demand will only interrupt the terms in question, when the definitive resolution that falls does not confirm, in whole or in part, the one that was challenged.

     

  • By consultation between authorities, if the delivery of the merchandise to the interested parties depends on said consultation.

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  • For the loss of merchandise that is in deposit before customs. (LA: Art. 28)