Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law
ARTICLE 30: INFORMATION TO BE TRANSMITTED TO THE SAT BY THE AIRLINES
For the purposes of article 7 of the Law (LA: Art. 7), the airlines that carry out the international passenger transport must transmit to the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through the Customs Electronic System (RLA: Art. 1), the information of the passengers and the crew that they transport, coming from abroad with destination to national territory, as well as those that leave the national territory with destination abroad. (RGCE 2022: Regla 1.9.3) (RGCE 2022: Regla 1.9.4) (RGCE 2022: Regla 1.9.5) (RGCE 2022: Regla 1.9.6)
The information referred to in the previous paragraph, must contain the information about each passenger or crew, of the document that proves their identity, of the flight, of the service provided and the other data of means of transport, as well as those that are required in accordance with the Rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria). (RGCE 2022: Regla 1.9.5)
The airlines are responsible for verifying that the information contained in the documents presented by the passenger or crew corresponds to the data captured manually or with those read by means of an optical reader. (RGCE 2022: Regla 1.9.7)