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ARTICLES

LEGAL RESOURSES

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$ 17.35

    • ARTICLE 158: CASES OF RETENTION OF MERCHANDISE BY CUSTOMS AUTHORITY

     

    The customs authorities, on the occasion of the exercise of their faculties of verification, will proceed the retention of the merchandise or means of transport, in the following cases:

  • When on the occasion of customs recognition (LA: Art. 2), or verification of merchandise in transport, the document in which the deposit was made in the customs guarantee account is not presented in case if the declared value is lower than the estimated price. (LA: Art. 86A) (LA: Art. 184) (LA: Art. 185)

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  • When on the occasion of customs recognition (LA: Art. 2) compliance with the commercial information of the official Mexican standards is not proven. (RGCE 2022: Regla 3.7.20) (LA: Art. 184) (LA: Art. 185) (LA: Art. 151)

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    Likewise, the means of transport of the merchandise that would have caused damage to the fiscal precinct (LA: Art. 192) (LA: Art. 193) (RGCE 2022: Regla 3.7.18), in this case the merchandise will not be subject to retention.

    The customs authorities in the act of retention that is drawn up for this purpose, shall state the foundation and motivation that give rise to the retention of the merchandise or of the means of transport, and the interested party must be indicated that has a period of fifteen days, to present the guarantee referred to in article 36-A, section I, subsection e) of this law (LA: Art. 36A), or thirty days (RGCE 2022: Regla 3.7.20) so that it complies with the commercial information of the official Mexican standards or the damages caused to the fiscal precinct by means of transport, warning that if not the merchandise or the means of transport as appropriate, will become the property of the federal tax authorities, without requiring any notification of resolution. The deadlines indicated in this paragraph shall be calculated as of the day following the date on which the notification of the withholding act takes effect.