ARTICLE 43: CUSTOMS RECOGNITION OF MERCHANDISE
Prepared the customs declaration (pedimento) --196-Art. 2-- --320-Regla 3.1.18-- and made the payment of the contributions and, where appropriate, of the compensatory fees determined by the interested party, the merchandise will be presented --196-Art. 2-- --18-Art. 42-- --320-Regla 3.1.19-- before customs authority and the automated selection mechanism will be activated --196-Art. 2-- --320-Regla 3.1.22-- which will determine --317-Regla 2.4.11-- --320-Regla 3.1.16-- whether customs recognition should be practiced --196-Art. 2-- therefore. If so, the customs authority --196-Art. 2-- will carry out the recognition --29-Art. 70-- --29-Art. 76-- before the person presenting the merchandise in the fiscal precinct, notwithstanding that such recognition may be carried out differently in accordance with the provisions of the international treaties to which Mexico is a part of or in the inter-institutional agreements of which the Ministry be a part of.
The automated selection mechanism will be activated with the presentation to customs of the technological device or electronic medium in question, or the custom declaration (pedimento), consolidated notice --196-Art. 2-- --18-Art. 42-- or customs document, under the terms established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. --320-Regla 3.1.19--
If irregularities are not detected in customs recognition or that give rise to the precautionary seizure of the merchandise, or the result of the automated selection mechanism determines that customs recognition should not be carried out, they will be delivered immediately. --64-Art. 200-- --71-Art. 247-- --326-Regla 3.7.21--
In the event that the document has not been transmitted or submitted which referred to in article 36-A, section I, subsection e) of this Law --201-Art. 36--, the merchandise will be delivered once presented. --230-Art. 162-- --233-Art. 184-- --233-Art. 185-- --228-Art. 158--
It will not be necessary to present the merchandise before the automated selection mechanism, in the cases established by the Service Tax Administration (Servicio de Administración Tributaria) by means of rules, provided that the merchandise are within the fiscal or controlled premises, so that in case the automated selection mechanism determine that customs recognition should be performed, it must be carried out in the corresponding precincts.
In cases where no customs declaration (pedimento) is required to activate the automated selection mechanism, merchandise with the corresponding documentation must be presented to said mechanism --201-Art. 36--, in the terms referred to in this article.
Customs recognition does not limit the faculties of verification of customs authorities regarding merchandise that are introduced or extracted from the national territory, article 36 of the Federal Fiscal Code (Código Fiscal de la Federación) --615-Art. 36--. If the authorities omit at the time of dispatch to object to the value of the merchandise or the documents or information that serve as a basis for determining it, it will not be understood that the declared value has been accepted or that there is a resolution in favorable to the individual. --320-Regla 3.1.21--
The customs authorities, in the exercise of their faculties, may use the systems, technological equipment, any other means or service available and that facilitate the recognition, inspection or verification of the merchandise. --312-Regla 1.9.11--
When customs recognition is carried out with the support of authorized individuals, using non-intrusive technology for that purpose, it shall be issued by customs dictators --228-Art. 144----232-Art. 174-- a customs dictum --232-Art. 175-- regarding the analysis and interpretation of images, the content of which will be presumed to be true, that must be provided to the customs authorities immediately after it is carried out, under the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria)through rules, for the purposes of its competence and, where appropriate, continuation of customs recognition.