ARTICLE 152: ADMINISTRATIVE PROCEDURE FOR OMITTED CONTRIBUTIONS (PACO)

In the cases in which on the occasion of the customs recognition, the verification of merchandise in transport, the revision of the documents presented during the clearance or the exercise of the faculties of verification (RGCE 2022: Regla 3.7.21) (RLA: Art. 143) (RLA: Art. 200) (CFF: Art. 67), where appropriate the determination of omitted contributions, exploitations (LCE: Art. 63) and, where appropriate, the imposition of sanctions and Article 151 of this Law will not apply (LA: Art. 151), the customs authorities will proceed with their determination (LA: Art. 144), without the need to substantiate the procedure established in Article 150 of this Law. (LA: Art. 150)

In the case of merchandise that is difficult to identify, which requires sampling (LA: Art. 45) in order to identify its qualitative or quantitative composition, use, process of obtaining or physical characteristics, said taking will be carried out in accordance with the procedure provided for in the regulation (RLA: Art. 75), for their conducive analysis and dictum.

Once the corresponding dictum has been obtained, as a result of the analysis carried out on the samples of merchandise of difficult identification, the interested party will be notified by written or circumstantial act, the facts or omissions notified, within the period of six months counted from the act of taking the corresponding samples, and the procedure will be continued in accordance with the provisions of this article.

When sampling is not required for identification, the customs authority shall disclose by written or circumstantial act, the facts or omissions that imply the omission of contributions (LA: Art. 176) (LA: Art. 178), compensatory fees (LA: Art. 178) (LA: Art. 199) and, where appropriate, the imposition of sanctions.

Within the written or circumstantial act drawn up in the terms of the third and fourth paragraphs of this article (LA: Art. 41) it should be noted that the interested party has a period of ten business days, counted from the following day the date on which the notification of the written document or acts takes effect, in order to offer the evidence and formulate the allegations that in its right suits. (RGCE 2022: Regla 3.7.5)

The offer, relief and evaluation of the evidence will be made in accordance with the provisions of Articles 123 and 130 of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 123) (CFF: Art. 130)

The customs authorities will issue a resolution within a period not exceeding four months (RLA: Art. 201), counted from the following day that in which the file is duly integrated. In case of not issuing it, shall immediately make available to the interested party the merchandise of their property.

It is understood that the file is duly integrated when the deadlines for the presentation of all the documents of evidence and allegations have expired or, if it is appropriate, the authority in charge of issuing the resolution has carried out the necessary procedures for the relief of the evidence offered by the promoters.

In other cases the determination of tax credit will be made by the customs authority.

In the brief or act of initiation of the procedure, the interested party must be required to indicate an address to hear and receive notifications, be advised that if it does not indicate the address, to indicate one that does not correspond to him or his representative (LA: Art. 41), to vacate the address indicated without notice to the competent authority or indicating a new address that does not correspond to him or his representative, to disappear after the initiation of the faculties of verification or to oppose the proceedings of notification of the acts related to the procedure, refusing to sign the act that are drawn up for that purpose, the notifications that are personal (CFF: Art. 137) will be carried out in court (CFF: Art. 139), provided that, in the latter case and in the case of customs recognition, there is approval from the customs administrator.

When the imposition of sanctions is appropriate, without the determination of omitted contributions or compensatory fees or the precautionary embargo of the merchandise, the customs authority shall determine the tax credit without substantiating the procedure (RLA: Art. 249) (RGCE 2022: Regla 3.7.30) established in this article and in article 150 of this Law (LA: Art. 150), keeping their rights safe to bring the means of defense. For this purpose, the customs authority shall issue and notify the administrative act on which the applicable sanction is based and motivated.