ARTICLE 157: PERCEDERAL MERCHANDISE, OF EASY DECOMPOSITION OR LIVE ANIMALS SUBJECT TO PRECAUTIONARY EMBARGO
In the case of perishable merchandise, of easy decomposition or deterioration, live animals, explosive, flammable, corrosive, polluting or radioactive, which are subject to precautionary embargo and which, within ten days following their embargo, have not been proven their legal stay or possession in the country, the Service Tax Administration (Servicio de Administración Tributaria) may proceed to its destruction, donation or assignment --326-Regla 3.7.15--. In the case of automotive vehicles, aircraft and vessels, they will be transferred for sale to the Administration and Disposal of Goods Service (Servicio de Administración y Enajenación de Bienes), once the resolution that terminates the administrative procedure in question has been issued, provided that their legal stay or possession has not been verified in the country.
Regarding the embargo merchandise pursuant to article 151, sections VI and VII of this Law, --228-Art. 151-- if within the ten days following the embargo, the assumptions that have resulted in the precautionary embargo had not been distorted or had not been proven that the declared value was determined in accordance with Title Three, Chapter III, First Section of this Law, as the case may be, destruction, donation, assignment or transfer for sale will proceed.
When a final resolution orders the return of the merchandise and the customs authority has informed the individual that it is impossible to return them, the individual may choose to request the delivery of a substitute good with similar value, or the value of the good --65-Art. 206--, updated as established in the following paragraph. The delivery of a substitute good will not proceed in the case of perishable merchandise, of easy decomposition or deterioration, explosive, flammable, corrosive, contaminating, radioactive or of live animals, or of the merchandise seized in terms of article 151, sections VI and VII of this Law. --228-Art. 151--
In the event that the Service Tax Administration (Servicio de Administración Tributaria) or the Administration and Disposal of Goods Service (Servicio de Administración y Enajenación de Bienes), have proceeded to the destruction, donation or assignment of merchandise, the final resolution ordering the return of the same, will consider the value determined in the dictum of tariff classification and customs value, practiced by the competent customs authority on the occasion of the administrative procedure in customs matters, updating it in the terms established in article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación) --610-Art. 17A--. In the case of merchandise disposed of by the Administration and Disposal of Goods Service (Servicio de Administración y Enajenación de Bienes), the value will be that obtained by the sale, in accordance with the provisions of the Federal Law for the Administration and Disposal of Public Sector Assets (Ley Federal para la Administración y Enajenación de Bienes del Sector Público). The calculation for the determination of the payment must be carried out until the corresponding resolution is issued.
The individual who obtains a firm administrative or judicial resolution, ordering the return or payment of the value of the merchandise or, where appropriate, declaring the nullity of the resolution that determined that the merchandise was the property of the federal tax authorities, and accredits by means of a suitable document, having a legitimate right legitimately recognized on the merchandise, shall request the Service Tax Administration (Servicio de Administración Tributaria) to return the merchandise, or if necessary, the payment of the value of the merchandise, within two years, counted from that the resolution or sentence has caused enforceability.
When the person who obtains a final administrative or judicial resolution is exceptionally different from the person who accredits having the legitimate right legitimately recognized on the assets, both must request compensation together, designating one of them by common agreement as the holder of the right.
In the case of embargo merchandise in terms of article 151, sections VI and VII of this Law --228-Art. 151--, the final resolution ordering the return of the value of the merchandise, will consider the value declared in the customs declaration (pedimento), added with the utility coefficient referred to in article 58 of the Federal Fiscal Code (Código Fiscal de la Federación) --615-Art. 58--, which corresponds according to the set of the activities of the interested party.