ARTICLE 148: RETAINING MERCHANDISE FOR A RESOLUTION OF SUSPENSION OF FREE CIRCULATION
In the case of merchandise of foreign origin subject to a resolution of suspension of free circulation (LA: Art. 149) issued by the competent administrative or judicial authority in the field of intellectual property, the customs authorities will proceed to retain such merchandise (LA: Art. 144) and to make them available to the competent authority in the warehouse indicated by the authority for such purposes. (RGCE 2022: Regla 2.4.10) (RGCE 2022: Regla 3.1.17)
When practicing the withholding referred to in the preceding paragraph, the customs authorities shall record a circumstance in which the following must be recorded:
The individual with whom the diligence is understood should be required to designate two witnesses of assistance. If the witnesses are not appointed or the designated ones do not accept to function as such, the authority that practices the diligence will designate them.
A copy of the act will be delivered to the person with whom the diligence was understood and a copy of the resolution of suspension of free circulation of the merchandise issued by the competent administrative or judicial authority, in order to continue the administrative or judicial procedure in accordance with the legislation of the matter.
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