ARTICLE 59: OBLIGATIONS OF THE IMPORTERS
Those who introduce or extract merchandise from national territory must comply, without prejudice to the other obligations --203-Art. 52-- provided in this Law, with the following:
Keep the inventory control systems in an automated manner --233-Art. 185A-- --233-Art. 185B-- --349-Regla 7.3.1-- --349-Regla 7.3.3-- --349-Regla 7.3.5-- --349-Regla 7.3.6--, which keep at all times the updated record of the control data of foreign trade merchandise, which must be available to the customs authority. --210-Art. 79--
Those who introduce merchandise under temporary import regimes for elaboration, transformation or repair in maquila or export programs --218-Art. 108--; of fiscal deposit --220-Art. 119--; of strategic controlled premise, or that of elaboration, transformation or repair in a controlled premise --224-Art. 135--, they must carry, in an automated way, the inventory control system referred to in the previous paragraph. --330-Regla 4.3.1-- --335-Regla 4.8.3-- --392-Anexo 24-- --233-Art. 185A-- --233-Art. 185B--
In the event of non-compliance with the provisions of this section, it will be presumed that the merchandise that are owned by the taxpayer or that are in their possession or custody and those that are disposed of by the taxpayer from the date of the importation, analogous or equal to those imported, are of foreign origin.
Obtain the information, documentation and other means of proof necessary to verify the country of origin and origin of the merchandise --619-Art. 105--, for purposes of tariff preferences, marking of country of origin, application of compensatory fees, quotas and other measures established for this purpose in accordance with the Foreign Trade Law (Ley de Comercio Exterior) and international treaties to which Mexico is a part of --32-Art. 80--, and provide them to the customs authorities when they require it.
Deliver to the customs agency or the customs agent that promotes the clearance of the merchandise and provide customs authorities with a statement --308-Regla 1.5.1-- --349-Regla 7.3.1-- --349-Regla 7.3.5-- --349-Regla 7.3.6--, under protest of telling the truth, with the elements that, in the terms of this Law and the rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria), allow to determine the value in customs of the merchandise. The importer must keep said statement in a digital document and obtain the information, documentation and other means of proof necessary to verify that the declared value has been determined in accordance with the applicable legal provisions of this Law and provide them to customs authorities --308-Regla 1.5.1--, when required. In the case of export, the manifestation of value --388-Apendice 8-- --308-Regla 1.5.1-- will be accredited with the digital tax receipt issued in terms of the applicable tax provisions and when it does not contain the value of the merchandise, it will be accredited with some equivalent document that expresses the value of the merchandise or in any other commercial document without the inclusion of freight and insurance and, in the absence, with the exporter's accounting provided that it is in accordance with the financial information standards.
In the case of customs clearance in which a customs agency or a customs agent intervenes, it must also be delivered to the Service Tax Administration (Servicio de Administración Tributaria), together with the documentation required to comply with the provisions of section IV of this article, the document that proves the assignment conferred to the customs agency or to the customs agent to carry out its operations. --305-Regla 1.2.6-- Said document must be sent in copy to the customs agency or to the customs agent for its corresponding file, may be issued for one or more operations or for specific periods --307-Regla 1.4.10--. This case, only the customs agency or the customs agent that has been entrusted, may have access to the electronic customs system in charge of the authority, in order to use the data disclosed in the register by the importers, as established by the Article 40 of this Law --201-Art. 40--. In the event that the customs agency or the customs agent has not been entrusted by an importer, but acts as a consignee in an operation, the provisions of the preceding paragraph will not be observed, for which the customs administrator is empowered, by the that it is intended to dispatch said merchandise, so that under its strict responsibility it authorizes the operation.
The importer will be exempted from the obligation referred to in the preceding paragraph, provided that it uses electronic security means to entrust foreign trade operations to the customs agency or to the customs agent who, by means of rules, indicate the Service Tax Administration (Servicio de Administración Tributaria). --305-Regla 1.2.6-- --230-Art. 162--
The importer must deliver in a digital or electronic document, as the case may be, to customs authority when it so requires, the manifestation of value and the necessary information, documentation and other means of proof, referred to in the first paragraph of this section, complying with the requirements established by Regulation --32-Art. 81-- and the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) through rules.
Be registered in the Register of Importers --306-Regla 1.3.1-- and, where appropriate, in the Register of Importers of Specific Sectors --306-Regla 1.3.2-- --306-Regla 1.3.8-- or in the Register of Sectorial Exporters --306-Regla 1.3.7-- that are in charge of the Service Tax Administration (Servicio de Administración Tributaria), for which they must be up to date in compliance with their tax obligations, as well as accredit before the customs authorities that are registered in the Federal Taxpayer Registration (Registro Federal de Contribuyentes) --306-Regla 1.3.6-- --306-Regla 1.3.1-- and comply with the other requirements established by Regulation --211-Art. 82-- and those established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. --306-Regla 1.3.2--
Form an electronic file of each of the customs declarations (pedimentos) --196-Art. 2--, consolidated notices --196-Art. 2-- --201-Art. 37A-- or customs document in question, which must contain the customs declaration (pedimento) itself in the format in which it was transmitted, as well as its annexes, together with its electronic acknowledgments, and must be kept as part of the accounting for the established deadlines in the Federal Fiscal Code (Código Fiscal de la Federación). --613-Art. 30--
The provisions of this article shall not apply to imports and exports made by passengers, by courier and parcel companies --354-Glosario-- and by postal, when they are dispatched in accordance with the procedure established in Article 88 of this Law. --211-Art. 88--