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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 144: FACULTIES OF THE SECRETARY OF FINANCE AND PUBLIC CREDIT (SECRETARÍA DE HACIENDA Y CRÉDITO PÚBLICO)

    The Ministry shall have, in addition to those conferred by the Federal Fiscal Code (Código Fiscal de la Federación) and by other laws, the following faculties: (CFF: Art. 67)

  • Identify the territorial constituency of customs and customs sections.

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    The Ministry itself will designate, within the fiscal precincts, the place where the customs administrative offices and their complementary facilities are located and will establish coordination with other dependencies (LA: Art. 3) and organizations that carry out their functions at airports, seaports and border crossings authorized for international traffic, in relation to the security and control measures that must be applied, and will indicate, where appropriate, the customs by which the dispatch of certain type of merchandise (RGCE 2022: Anexo 21) that the aforementioned agency determines by means of rules must be practiced. (RGCE 2022: Regla 3.1.27) (RLA: Art. 12) (RGCE 2022: Apendice 2)

     

  • Check that the import and export of merchandise, the accuracy of the data contained in the customs declarations (pedimentos) (LA: Art. 2), declarations or statements, the correct payment of contributions and uses (LCE: Art. 63) and compliance with non-tariff regulations and restrictions (RGCE 2022: Regla 3.7.7), are carried out in accordance with the provisions of the Law.

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  • Require from the taxpayers, those responsible for solidarity and third parties, the information and documentation related to the obligations and requirements established by the tax and customs provisions, using, where appropriate, the electronic system that is available. (RGCE 2022: Regla 1.9.16) (RGCE 2022: Regla 1.9.17) (RGCE 2022: Regla 1.9.18)

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  • Obtain from the public officials, notaries, and foreign authorities the data and documents that they possess due to their functions or activities related to the import, export or use of merchandise.

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  • Make sure that importers, exporters, customs agents and customs agencies comply with the requirements established in this Law (LA: Art. 160) and the rules (RGCE 2022: Regla 3.1.12)issued by the Service Tax Administration (Servicio de Administración Tributaria), regarding the equipment required to promote electronic dispatch.

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  • Practice customs recognition (LA: Art. 2) of the merchandise in the fiscal and controlled premises (LA: Art. 14) or, at the request of the taxpayer, at its address (RGCE 2022: Regla 1.1.2) or at the dependencies, warehouses, facilities or establishments indicated (RLA: Art. 14), when the requirements set forth in the Regulations are met, as well as knowing the customs dictum referred to in article 43 of the Law (LA: Art. 43), and review the dictums formulated by the customs dictation in the terms of article 175. (LA: Art. 175)

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  • Verify that the merchandise for the importation of which was granted a tax incentive, franchise (LA: Art. 62), exemption or reduction of taxes or has been exempted from compliance with non-tariff regulation or restriction, are intended for the purpose for which it was granted (LA: Art. 63), are in the places indicated for that purpose and are used by the people to whom it was granted, in cases where the benefit has been granted by reason of said requirements or any of them.

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  • Set the guidelines for loading, unloading operations (RLA: Art. 41), handling of foreign trade merchandise and for the circulation of vehicles within the fiscal and controlled premises (LA: Art. 14) and to indicate within said precincts the restricted areas for the use of cellular devices, or any other means of communication; as well as to exercise exclusive control and surveillance over the entry and exit of merchandise and people in said places (RGCE 2022: Regla 2.4.9), in airports and seaports authorized for international traffic and at border customs.

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  • Inspect and monitor, as well as permanently review, the handling, transportation, or possession of the merchandise in the fiscal and controlled premises (RGCE 2022: Regla 2.3.5) (RGCE 2022: Regla 2.4.9), to which may be supported by systems, technological equipment, or any other means or service available, including the customs dictum referred to in article 43 of the Law. (LA: Art. 43)

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  • Pursue and practice the precautionary seizure of the merchandise and the means in which they are transported in the cases referred to in article 151 of the Law. (LA: Art. 151)

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  • Verify exclusively during transport, the legal import or possession (LA: Art. 179) of merchandise of foreign origin throughout the national territory, including the fiscal precincts, for which it may rely on systems, technological equipment, any other means or service available, including the customs dictum to which it refers Article 43 of the Law. (LA: Art. 43)

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  • Correct and determine the customs value of the merchandise declared in the customs declaration (pedimento) (LA: Art. 78A) (LA: Art. 78C), or another document authorized by the Ministry for such purposes, using the corresponding valuation method in the terms of the First Section of Chapter III of the Third Title of the Law, when the importer does not correctly determine the value in terms of the mentioned section, or when it has not provided, upon request, the elements that it has taken into consideration to determine said value, or would have determined it based on false or inaccurate documentation or information.

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  • Establish estimated prices for imported merchandise and retain them (LA: Art. 158) until the guarantee referred to in article 36-A, section I, subsection e) of the Law is presented. (LA: Art. 36A)

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  • Establish the nature, characteristics, tariff classification and classification of commercial identification number, origin and value of the import and export merchandise.

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  • Determine contributions (CFF: Art. 2) and exploitations (LCE: Art. 63) omitted by taxpayers or those responsible for solidarity. (CFF: Art. 67) (CFF: Art. 146)

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  • Check the commission of infractions and impose the corresponding sanctions. (LA: Art. 56) (RGCE 2022: Regla 2.4.9)

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  • Demand the payment of the compensatory fees and apply the administrative procedure of execution to make effective said quotas, the taxes on foreign trade and the rights caused.

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  • Guard and transfer to the Property Administration and Disposal Service (Servicio de Administración y Enajenación de Bienes) the merchandise that have become property of the federal tax authorities, or those that may legally dispose of (LA: Art. 183A). In the case of merchandise that cannot be transferred to the Property Administration and Disposal Service (Servicio de Administración y Enajenación de Bienes), the Service Tax Administration (Servicio de Administración Tributaria) will maintain custody thereof, and may proceed to assign, donate, or destroy them in terms of the applicable provisions. (LA: Art. 145) (LA: Art. 157)

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  • Dictate, in fortuitous event or force majeure, shipwreck, or any other cause that prevents compliance with any of the provisions of the Law, the administrative measures required to remedy the situation.

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  • Establish special labels or stamps for the merchandise or their containers, destined for the fringe or border region (LA: Art. 136), to be determined by the Ministry itself, provided that they have been subject to a lower general import tax than the rest of the country, as well as to establish stamps in order to determine the origin of the merchandise.

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  • Grant (LA: Art. 159) (RLA: Art. 214), disable, suspend (LA: Art. 164), cancel (LA: Art. 165) (RLA: Art. 234) and extinguish the patents of customs agents. (LA: Art. 173)

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  • Grant (LA: Art. 167D), disable (LA: Art. 167G) and cancel (LA: Art. 167J) authorizations from customs agencies.

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  • Issue, with the prior opinion of the Secretary of Economy (Secretaría de Economía), rules for the application of customs provisions of international treaties or agreements to which Mexico is a party.

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  • Cancel guarantees (LA: Art. 86A) referred to in article 36-A, section I, paragraph e) and the others that are established in the terms of the Law. (LA: Art. 36A)

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  • Those that are conferred in international treaties or agreements to which Mexico is a party. (RGCE 2022: Regla 6.3.1)

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  • Disclose the information contained in the customs declarations (pedimentos), to the Industrial Chambers and Associations grouped by the Confederation, in terms of the Business Chambers Law and its Confederations (Ley de Cámaras Empresariales y sus Confederaciones), in which it participates with the Service Tax Administration (Servicio de Administración Tributaria) in the Customs Control and Inspection Program by Industrial sector. Likewise, it may disclose to taxpayers the information of the customs declarations (pedimentos) of the operations they have carried out. (RGCE 2022: Regla 3.7.8)

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  • To establish, for the purposes of the information that importers or exporters must express in the corresponding customs declaration (pedimento), units of measurement (RGCE 2022: Apendice 7) different from those indicated in the laws of general import and export taxes.

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  • Suspend free circulation (LA: Art. 148) of merchandise of foreign origin within the fiscal precinct, once the automated selection mechanism has been activated, (LA: Art. 2), prior to the resolution issued by the administrative or judicial authority (LA: Art. 149) competent in matters of intellectual property, and make it immediately available to them in the place indicated by the aforementioned authorities. (RGCE 2022: Regla 2.4.10) (RGCE 2022: Regla 3.1.17)

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  • Microfilm, record on optical discs or any other means authorized by the Service Tax Administration (Servicio de Administración Tributaria) through rules, the documents that have been provided to it in compliance with the provisions of the Law.

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  • Order and practice the precautionary embargo (RGCE 2022: Regla 3.7.17) in the terms of the Federal Fiscal Code (Código Fiscal de la Federación), of the amounts in cash, in national or foreign checks, payment orders or any other document receivable or a combination of them, greater than the equivalent in the currency or currencies in question, to ten thousand U.S. dollars, when omitting to declare them to the customs authorities, when entering or leaving the national territory, in accordance with the provisions of the article 9 of the law. (LA: Art. 9)

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  • Repealed.

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  • Verify and supervise the authorized services that facilitate customs recognition (LA: Art. 2) using non-intrusive technology.

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  • Authorize that the clearance of merchandise can be done together with the customs authorities of other countries (RGCE 2022: Regla 7.3.1) (RGCE 2022: Regla 3.7.28) (RGCE 2022: Regla 4.8.15) both in territory national and abroad, in accordance with the international treaties to which Mexico is a party, as well as issuing the rules that allow said joint office to operate in accordance with national legislation, international treaties and applicable inter-institutional agreements, including for the exercise of faculties of verification at yuxtapuestas customs and unified border points.

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  • Authorize and cancel the authorization to customs dictations. (LA: Art. 175A)

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  • Having systems, devices, technological equipment or any other electronic means or service necessary for the exercise of their faculties.

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  • Suspend in the register of importers, if applicable, in the register of importers of specific sectors or in the register of sectorial exporters for importers or exporters (RGCE 2022: Anexo 10), in accordance with the provisions of the applicable legal provisions.

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  • Withhold foreign trade merchandise when the competent authority presumes an infringement of the provisions that regulate the subject of copyright and industrial property (LA: Art. 148). In exercise of this faculty, the customs authority will act as an auxiliary to the competent authorities in matters of copyright and industrial property, in the terms established in the collaboration agreements and other applicable legal provisions.

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  • Analyze the behavior of customs regimes or groups that make up the scope of importers and exporters by sector, to help identify illegal behavior related to the entry and exit of merchandise from the national territory, and propose strategies and implement mechanisms to prevent and combat such behaviors, which may include special customs operation measures that guarantee the effective combat of said improper practices.

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  • The others that are necessary to enforce the faculties referred to in this article. (LA: Art. 144C) (LA: Art. 155)