ARTICLE 144B: REGISTRATION CANCELLATION ASSUMPTIONS IN THE REGISTER OF TRANSPORT COMPANIES
The Ministry may cancel the registration of the register of freight companies referred to in articles 119, 127, 129 and 133 of the Customs Law (Ley Aduanera) (LA: Art. 119) (LA: Art. 127) (LA: Art. 129) (LA: Art. 133), when any of the following assumptions is presented (RGCE 2022: Regla 4.6.10):
The non-arrival of the merchandise to customs (LA: Art. 182) (LA: Art. 183), or to the general warehouse of deposit. (LA: Art. 177) (CFF: Art. 103)
When on the occasion of the exercise of faculties of verification (LA: Art. 144) the customs authority detects that the freight company does not keep the accounting or records of its foreign trade operations, nor keep the documentation proving them, or alter data recorded in the foreign trade documentation.
When it does not comply with the foreign trade documentation requirements formulated by the customs authority.
When the individual presents irregularities or inconsistencies in the Federal Taxpayer Registration (Registro Federal de Contribuyentes).
When the registered freight company cannot be reached at the addresses (RGCE 2022: Regla 1.1.3) indicated for that purpose.
When it does not cover the tax credits that would have been firm when for its collection the administrative procedure of execution had been followed.
When they use means of transport that do not have the control requirements or they do not have the control mechanisms determined by the Ministry through rules.
When they are not current in their tax obligations
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law
