ARTICLE 155: HOME VISIT IN FOREIGN TRADE

If during the practice of a home visit (CFF: Art. 42) (CFF: Art. 43) (CFF: Art. 44) (CFF: Art. 46) (CFF: Art. 46A) (CFF: Art. 53) foreign merchandise is found whose legal stay in the country is not accredited, the visitors will proceed to carry out the precautionary embargo in the cases provided for in article 151 (LA: Art. 151) and complying with the formalities referred to in article 150 of this Law (LA: Art. 150). The act of embargo, in these cases, will act as the final act in the part of the visit that relates to foreign trade taxes and compensatory fees (LCE: Art. 63) of seized merchandise (LA: Art. 154). In this case, the visitor will have a period of ten days following that in which the notification of said act takes effect, to prove the legal stay in the country of the seized merchandise and will offer the evidence (RGCE 2022: Regla 3.7.13) within this period. The offer, relief and valuation of the evidence will be made in accordance with articles 123 and 130 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 123) (CFF: Art. 130). Once the evidence is released, the resolution will be issued determining (LA: Art. 144), where appropriate, omitted contributions (LA: Art. 176) (LA: Art. 178) and compensatory fees (LA: Art. 176) (LA: Art. 178) (RGCE 2022: Regla 3.7.21) and imposing the corresponding sanctions, 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 submission of all the documents of evidence and allegations have expired or, if applicable, 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 cases of home visits, the provisions of articles 152 and 153 of this Law shall not apply. (LA: Art. 152) (LA: Art. 153)