ARTICLE 4: DELIVERY OF MERCHANDISE BY AUTHORITIES OTHER THAN CUSTOMS, RELATED TO INFRACTIONS OF THE LAW

For the purposes of article 3, second paragraph of the Law (LA: Art. 3), when the authorities other than the customs make available to the Customs Authorities Merchandise related to the probable commission of infractions to the Law, in order to exercise the faculties of verification, they will proceed to the reception of the merchandise, upon delivery of them in the fiscal precinct. (RLA: Art. 1)

The reception referred to in the previous paragraph must contain:

In the case of Merchandise subject to insurance by the ministerial authority and other competent authorities or to criminal proceedings, the Customs Authority may not receive the goods.

The Customs Authority shall notify the alleged owner or holder of the Merchandise, within ten days of receipt thereof, by certified mail with acknowledgment of receipt at the address referred to in section III of this article, that it has fifteen days, upon receipt of the notification, to withdraw them, after checking their legal ownership or possession, as well as their stay or import. Once the established period has elapsed without the withdrawal of the Merchandise, the corresponding period for the abandonment of the Merchandise in favor of the federal tax authorities will begin to run due to lack of withdrawal, in terms of article 196-A, section IV of the Federal Fiscal Code (Código Fiscal de la Federación). In the event that no address has been indicated or the one indicated does not correspond to the presumed owner or holder of the Merchandise in question, the notification will be made by bulletin boards. (CFF: Art. 196A)

The destination of the Merchandise that become the property of the federal tax authorities shall be determined in accordance with the provisions of the Law and Federal Law for the Administration and Disposal of Public Sector Assets (Ley Federal para la Administración y Enajenación de Bienes del Sector Público), as appropriate.