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ARTICLE 151: CAUSES OF PRECAUTIONARY EMBARGO

The customs authorities will proceed (LA: Art. 144) to the precautionary embargo of the merchandise (LA: Art. 154) and of the means in which they are transported (RLA: Art. 202) (RGCE 2022: Regla 3.7.14) in the following cases:

When the merchandise are introduced to the national territory by an unauthorized place (LA: Art. 177) (CFF: Art. 103) or when foreign merchandise in international transit deviate from the fiscal routes (RGCE 2022: Anexo 16) (LA: Art. 176) (LA: Art. 178) (LA: Art. 183A) (CFF: Art. 103) or are transported by means other than those authorized in the case of internal transit.

In the case of prohibited import or export merchandise (RLA: Art. 229) (RGCE 2022: Anexo 17) (LA: Art. 176) (LA: Art. 178) (LA: Art. 183A) (LA: Art. 156) (CFF: Art. 102) (CFF: Art. 104) (LA: Art. 164) (LA: Art. 165) or subject to the regulations and non-tariff restrictions referred to in section II, of article 176 of this Law (LA: Art. 176) and its compliance is not proven (LA: Art. 176) (LA: Art. 178) (LA: Art. 183A) (LA: Art. 154) (CFF: Art. 102) (CFF: Art. 104) or, where appropriate, the payment of compensatory fees (LA: Art. 176) (LA: Art. 178) (CFF: Art. 102) (CFF: Art. 104) (LA: Art. 152). In the case of commercial information of the official Mexican standard, the embargo will only proceed when the breach is detected in the exercise of home visits or verification of merchandise in transport. (LA: Art. 184) (LA: Art. 185) (LA: Art. 158) (RGCE 2022: Regla 3.7.20) (RGCE 2022: Regla 7.3.7)

When it is not accredited with the corresponding customs documentation, that the merchandise were subjected to the procedures provided for in this Law for their introduction into the national territory (LA: Art. 176) (LA: Art. 178) (LA: Art. 183A) (CFF: Art. 103) or for its internment of the fringe or the border region to the rest of the country (LA: Art. 39) (LA: Art. 176) (LA: Art. 183A) (CFF: Art. 103) and when their legal stay or possession is not accredited, (LA: Art. 176) (LA: Art. 178) (LA: Art. 183A) (LA: Art. 157) or in the case of vehicles driven by unauthorized people (LA: Art. 182) (LA: Art. 183) (LA: Art. 183A) (CFF: Art. 105). In the case of passengers (RGCE 2022: Regla 3.2.1), the precautionary embargo will proceed only with respect to undeclared merchandise (LA: Art. 176) (LA: Art. 178), as well as the means of transport, provided that it is a private service vehicle, or if it is a public service, when it is intended for the exclusive use of the passenger or does not provide normal route service. (RGCE 2022: Regla 3.7.12)

When on the occasion of customs recognition, or the verification of merchandise in transport, undeclared or surplus merchandise is detected (LA: Art. 153) in more than 10% of the total value declared in the customs documentation that covers the merchandise. (LA: Art. 176) (LA: Art. 178) (RGCE 2022: Regla 3.7.6) (RGCE 2022: Regla 3.7.19) (RGCE 2022: Regla 3.1.21) (RLA: Art. 200)

When cargo vehicles that transport imported merchandise without the customs declaration (pedimento) (LA: Art. 176) (LA: Art. 178) (LA: Art. 183A) (CFF: Art. 103) that corresponds to the dispatch of the same.

When the name, denomination or business name or address of the supplier abroad or fiscal address of the importer (CFF: Art. 10), indicated in the customs declaration (pedimento) (LA: Art. 2), either, in the electronic transmission or in the consolidated notice (LA: Art. 2) referred to in articles 37-A, section I and 59A of this Law (LA: Art. 36A) (LA: Art. 37A) (LA: Art. 59A), considering, where appropriate, the corresponding acknowledgment declared, whether false or non-existent or when at the indicated address, the provider cannot be located abroad. (LA: Art. 176) (LA: Art. 178) (LA: Art. 183A) (LA: Art. 157) (CFF: Art. 104) (CFF: Art. 105) (CFF: Art. 107) (RGCE 2022: Regla 3.7.19) (RGCE 2022: Regla 7.3.7)

When the value declared in the customs declaration (pedimento) is less than 50% or more than the transaction value of identical or similar merchandise determined in accordance with articles 72 and 73 of this Law (LA: Art. 72) (LA: Art. 73) (RLA: Art. 110) (RGCE 2022: Regla 1.3.3) (CFF: Art. 103), unless the guarantee referred to in article 86A of this Law has been granted. (LA: Art. 86A) (LA: Art. 78C) (LA: Art. 153) (LA: Art. 154) (LA: Art. 157) --326-Regla 3.7.19-- (RGCE 2022: Regla 7.3.7) In the cases referred to in sections VI and VII, an order issued by the competent customs authority in terms of the Internal Regulations of the Service Tax Administration (Servicio de Administración Tributaria) will be required, so that the precautionary embargo is carried out during customs recognition, or verification of merchandise in transport.In the cases referred to in sections I, II, III, IV, VI and VII, the means of transport shall remain as a guarantee of the fiscal interest, unless the requirements and conditions established by the Regulation are met. (RLA: Art. 202) (RGCE 2022: Regla 3.7.14) As regards sections III and IV, the rest of the shipment will remain as a guarantee of the tax interest (RGCE 2022: Regla 3.7.14), except in the case of maquiladoras or companies with export programs authorized by the Secretary of Economy (Secretaría de Economía), in this case, only the totality of the surplus --228-Art. 145-- (LA: Art. 153), immediately allowing the exit of the means of transport and the rest of the merchandise correctly declared.

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