ARTICLE 153: PRESENTATION OF TESTS AND ALLEGATES

The interested party must offer, in writing, the evidence and allegations that, according to their right, to the customs authority that had drawn up the act referred to in article 150 of this Law (LA: Art. 150), within ten days following the date on which the notification of said act takes effect (RGCE 2022: Regla 3.7.13) (CFF: Art. 135). 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) (LA: Art. 123)(LA: Art. 130). In the case of the valuation of the documents with which it is intended to verify the legal stay or possession of the merchandise, when the information contained therein must be transmitted in the electronic customs system (RLA: Art. 1) (LA: Art. 6) provided in Articles 36 and 36-A of this Law (LA: Art. 36) (LA: Art. 36A) for its clearance, full probative value will be given to the information transmitted.

When the interested party presents documentary evidence that proves the legal stay or possession of the merchandise in the country; distort the assumptions for which they were subject to precautionary embargo (RGCE 2022: Regla 3.7.5) (RGCE 2022: Regla 3.7.21) or prove that the declared value was determined in accordance with Title III, Chapter III, Section First of this Law in the cases referred to in article 151, section VII of this Law (LA: Art. 151), the authority that set up the act referred to in article 150 of this Law (LA: Art. 150), will immediately issue the resolution, without sanctions being imposed in these cases; If there are embargo merchandise, their return will be ordered. When the interested party does not present the evidence or they do not distort the assumptions for which the merchandise was seized, the customs authorities must issue a final resolution, within a period not exceeding four months (RLA: Art. 201), counted from the day following that in which the file is duly integrated. 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. If the final resolution is not issued in the reference term, the actions of the authority that initiated the procedure will be without effect.

In the case of surplus or undeclared seized merchandise to maquiladoras and companies with export programs authorized by the Secretary of Economy (Secretaría de Economía) (LA: Art. 145) (LA: Art. 151) (LA: Art. 183), when, within ten days following the notification of the act referred to in this article, the interested party presents a written document in which he or she agrees with the content of the act, the customs authority that had initiated the procedure may issue a provisional resolution in which it determines the omitted contributions and compensatory fees and the sanctions that proceed (RGCE 2022: Regla 3.7.13). When the interested party within five days of the notification of the provisional resolution proving the payment of the corresponding contributions, accessories and fines and, where appropriate, compliance with the regulations and non-tariff restrictions, the authority customs will order the return of the merchandise.

For the purposes of section IV of article 151 of the Customs Law (Ley Aduanera) (LA: Art. 151), when, on the occasion of customs recognition, or verification of merchandise in transport, undeclared or surplus merchandise is detected in more than 10% of the total value declared in the customs documentation that covers the merchandise, provided that it is not update any of the other cases of precautionary embargo referred to in article 151 of Law (LA: Art. 151), when within ten days following the notification of the act referred to in article 150 of Law (LA: Art. 150), the interested party present a letter in which they express their consent with the content of the minutes, the customs authority that had initiated the procedure may issue a provisional resolution in which it determines the omitted contributions and compensatory fees and the sanctions that proceed. When the interested party within five days of the notification of the provisional resolution proving the payment of the corresponding contributions, accessories and fines, the customs authority shall order the return of the merchandise.