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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 53: SOLIDARIAN RESPONSIBLE FOR THE PAYMENT OF CONTRIBUTIONS

    They are responsible for solidarity for the payment of taxes on foreign trade and other contributions, as well as for the compensatory fees that are caused by the introduction of merchandise into the national territory or its extraction, without prejudice to the provisions of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 102):

  • The mandatary, for the acts they personally perform according to the mandate.

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  • Customs agents and customs agencies, as well as mandataries authorized by them, for those originating from imports or exports in whose customs clearance they intervene personally or through their authorized agents or authorized employees. (CFF: Art. 26)

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    The customs agent that has intervened in the customs operation from which the responsibility of the customs agency derives, will be responsible subsidiary of it, with respect to the payment of taxes on foreign trade, the other corresponding contributions and the compensatory fees, which they owe.

     

    The partners of the customs agency, are responsible for solidarity for the contributions that would have been made in relation to the activities carried out by the customs agency, in the part of the tax interest that is not able to be guaranteed with the assets of the same, without this responsibility exceeds their participation in the agency's social capital during the period or on the date in question. This responsible for solidarity will be calculated by multiplying the percentage of participation that the partner has had subscribed social capital at the time of the causation, by the omitted contribution.

     

  • Owners and entrepreneurs of means of transport, pilots, captains (RLA: Art. 96) and in general the drivers thereof, for which they cause the transportation of merchandise, when said persons do not fulfill their obligations (LA: Art. 20) (LA: Art. 60) that are imposed by the laws referred to in article 1 of this Law (LA: Art. 1), or its regulations (CFF: Art. 103). In the cases of transit of merchandise, the owners and entrepreneurs of public transport means will only be liable when they do not have the documentation (RGCE 2022: Regla 2.4.13), that proves the legal stay in the country of the merchandise they transport.

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  • Shippers of merchandise from the fringe or the border region the rest of the country, for the differences in contributions that must be paid for this reason.

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  • Those who dispose of imported or exported merchandise, in the cases of subrogation established by this Law (LA: Art. 55) (LA: Art. 63) (LA: Art. 122) (LA: Art. 146) for those caused by the aforementioned merchandise.

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  • The general warehouses of deposit or the owner of the premises destined for international exhibitions (RLA: Art. 184) for merchandise not arrived or for missing or surplus merchandise, when they do not submit the notices referred to in article 119 of this Law. (LA: Art. 119) (RGCE 2022: Regla 4.5.6)

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  • Persons who have obtained concession or authorization to provide the services of handling, storage and custody of foreign trade merchandise, when they do not comply with the obligations indicated in sections VII and VIII of article 26 of this Law. (LA: Art. 26)

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  • Repealed.

  • Owners and holders of merchandise temporarily imported by foreign residents.

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  • Those who transfer merchandise in accordance with the provisions of this Law and other applicable legal provisions, for those caused by the aforementioned merchandise.

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    The responsibility for solidarity will include the accessories (CFF: Art. 2), with the exception of fines. (LA: Art. 195) (RLA: Art. 235)