ARTICLE 154: SUBSTITUTION OF THE PRECAUTIONARY EMBARGO

The precautionary embargo of the merchandise may be substituted (RLA: Art. 202) (RGCE 2022: Regla 3.7.14) for the guarantees established by the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 141), except in the cases indicated in article 183A of this Law. (LA: Art. 183A)

In the cases referred to in article 151, section VII of this Law (LA: Art. 151), the precautionary embargo may only be replaced by deposit made in the customs guarantee accounts (RGCE 2022: Regla 1.6.26) (RGCE 2022: Regla 1.6.27) (RGCE 2022: Regla 1.6.28) (RGCE 2022: Regla 1.6.21) in the terms of article 86-A, section I of this Law. (LA: Art. 86A) (RGCE 2022: Regla 3.7.19) When seized merchandise are not subject to estimated prices by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público), the precautionary embargo may be replaced by a deposit made in the guarantee customs accounts, by an amount equal to the contributions and compensatory fees that would be caused by the difference between the declared value and 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), which has been considered to practice the precautionary embargo.

In cases where the offender complies with the regulations and non-tariff restrictions within thirty days (RGCE 2022: Regla 3.7.14) from the notification of the act of initiation of the administrative procedure in customs matters, the substitution of the precautionary embargo of seized merchandise may be authorized, as indicated in the first paragraph of this article. (RGCE 2022: Regla 7.3.1)