ARTICLE 101: REGULARIZATION OF IMPORTS INTRODUCED WITHOUT FORMALITIES OF LAW

The individuals who have in their possession any title, merchandise of foreign origin, that would have been introduced to the country without having submitted to the formalities of clearance (RGCE 2022: Regla 2.5.1) that this Law determines for any of the customs regimes (LA: Art. 179) (CFF: Art. 105), or in the case of merchandise that have exceeded the return period in case of temporary imports, they may regularize them (RGCE 2022: Regla 2.5.2) (RGCE 2022: Regla 2.5.5) by importing them definitively (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 8) after payment of the corresponding contributions, compensatory fees and prior compliance with the other obligations regarding regulations and non-tariff restrictions, without prejudice to the infractions and sanctions that may apply when the authorities have already begun the exercise of faculties of verification and without applying the regularization when the merchandise have become the property of the federal tax authorities.

The companies referred to in article 98 of this Law (LA: Art. 98), they may regularize their merchandise in accordance with the provisions of this article. (RLA: Art. 145) (RLA: Art. 146)