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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 146: DOCUMENTS THAT PROTECT THE HOLDING, TRANSPORTATION OR HANDLING OF FOREIGN MERCHANDISE

     

    The possession, transport or handling of merchandise of foreign origin, except for those of personal use (LA: Art. 179) (RGCE 2022: Regla 3.5.1), must be protected at all times, with any of the following documents:

  • Customs documentation proving its legal importation, or electronic or digital documents, that according to the applicable legal provisions and the rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria), (RGCE 2022: Regla 3.4.5) (RGCE 2022: Regla 3.7.14) (RGCE 2022: Regla 4.3.4) prove its legal tenure, transportation or handling.

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    In the case of the disposal of imported vehicles, the importer must deliver (RGCE 2022: Regla 3.7.11) the import customs declaration (pedimento) to the acquirer (LA: Art. 55). In subsequent disposals, the acquirer must demand said customs declaration (pedimento) and keep it to prove the legal stay of the vehicle in the country. (RGCE 2022: Regla 4.5.31)

     

  • Sales note issued by the federal tax authority or institution authorized by it, or the documentation proving the delivery of the merchandise by the Ministry.

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  • Digital tax receipt that must meet the requirements set forth in the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 29A)

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    Legally authorized carrier companies, when transporting merchandise of foreign origin outside the fringe or the border region, may verify their legal possession with the consignment note and the documents established by the Service Tax Administration (Servicio de Administración Tributaria).