ARTICLE 36: PRESENTATION OF CUSTOMS DECLARATIONS (PEDIMENTOS) AND ITS ANNEXES
Those who introduce or extract merchandise from the national territory allocating them to a customs regime, are obliged to transmit them to customs authorities, through the electronic customs system --3-Art. 1-- --196-Art. 6--, in electronic document --196-Art. 2--, a customs declaration (pedimento) --196-Art. 2-- --305-Regla 1.2.1-- with information regarding the aforementioned merchandise --27-Art. 65--, under the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) by means of rules --320-Regla 3.1.13-- --320-Regla 3.1.17--, using the advanced electronic signature --303-Regla 1.1.8--, the digital stamp --4-Art. 6-- or another technological means of identification. --320-Regla 3.1.19-- --320-Regla 3.1.29-- --320-Regla 3.1.37-- --9-Art. 23--
Said customs declaration (pedimento) shall be submitted to the customs authority in a technological device or in an electronic medium, together with the merchandise, in order to activate the automated selection mechanism. The device or medium must have the technical elements that allow the reading of the information contained therein, including that related to the customs declarations (pedimentos); except in those cases in which an impression of the customs declaration (pedimento) must be provided with the corresponding information --317-Regla 2.4.11-- --320-Regla 3.1.31--, which will be printed with the barcode --320-Regla 3.1.12-- --233-Art. 184-- --233-Art. 185-- --326-Regla 3.7.18--. The foregoing in the terms and conditions that the Service Tax Administration (Servicio de Administración Tributaria) establishes by means of rules.
In the customs declarations (pedimentos) in which the advanced electronic signature, digital stamp or other technological means of identification and the acceptance code generated by the electronic customs system appear, it will be considered that they were transmitted and made by the person to whom said advanced electronic signature corresponds, digital stamp or other technological means of identification, whether of the importer, exporter, customs agent, customs agency or its authorized agents. --27-Art. 66--
The use of the advanced electronic signature, digital stamp --4-Art. 6-- or another technological means of identification that corresponds to each one of the importers, exporters, customs agents, customs agencies and authorized agents, will produce the same effects as the autographed signature of these, to which the Federal Fiscal Code (Código Fiscal de la Federación) refers.