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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 162: OBLIGATIONS OF THE CUSTOMS AGENT

     

    The obligations of the customs agent are:

  • In customs procedures or steps, always act as a customs agent.

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  • In the case of merchandise subject to regulations and non-tariff restrictions whose compliance is carried out by electronic or digital document (LA: Art. 2), note the corresponding acknowledgment in the customs declaration (pedimento). (LA: Art. 36A) (LA: Art. 176) (LA: Art. 178) (LA: Art. 165)

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  • Render the technical dictum when requested by the competent authority. (LA: Art. 163)

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  • Fulfill the assignment conferred on them (LA: Art. 164), cannot transfer it or endorse documents that are in their favor or in their name, without the express written authorization of the grantor. (RLA: Art. 230)

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  • Repealed.

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  • Declare, under protest of telling the truth, the name and fiscal address (CFF: Art. 10) of the recipient or sender of the merchandise, the code of the Federal Taxpayer Registration (Registro Federal de Contribuyentes) (RGCE 2022: Regla 3.1.1) of those (LA: Art. 165) (LA: Art. 183A) (CFF: Art. 105) (CFF: Art. 104) and its own, the nature and characteristics of the merchandise and other data related to the foreign trade operation in which it intervenes, in the official forms and documents in which they are required or, where appropriate, in the mechanized system. (RGCE 2022: Regla 1.9.17) (RGCE 2022: Regla 1.9.18)

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  • Form an electronic file of each of the customs declarations (pedimentos) (LA: Art. 2) or corresponding customs documents, with the information transmitted and presented in an electronic or digital message or document as part of its annexes, in accordance with articles 6, 36, 36A, 37 and 37A of this Law (LA: Art. 6) (LA: Art. 36) (LA: Art. 36A) (LA: Art. 37) (LA: Art. 37A) and other applicable legal provisions.

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    The electronic file must contain the customs declaration (pedimento) or customs document in the format in which it was transmitted, as well as its annexes and acknowledgments, and must be kept as part of the accounting, for the periods established in the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 30)

     

    Additionally, shall keep the original value statement (RLA: Art. 220) referred to in article 59, section III of this Law (LA: Art. 59), as well as a copy of the document presented by the importer to the Service Tax Administration (Servicio de Administración Tributaria) that verifies the assignment that has been conferred to carry out the customs clearance of the merchandise (RGCE 2022: Regla 1.4.10) (RGCE 2022: Regla 6.1.3) and if it was granted electronically, it must keep the corresponding acknowledgment.

     

    The electronic files that are generated in terms of this section must be provided to the customers that correspond to them, without additional charge, who will have the obligation to keep them in terms of what is established by the fourth paragraph of article 6 of this Law. (LA: Art. 6) (CFF: Art. 67) (CFF: Art. 146)

     

  • Present the guarantee on behalf of the importers of the possible difference of contributions and their accessories, in the terms provided for in this Law, which could result in declaring in the customs declaration (pedimento) a value lower than the estimated price established by the Ministry for merchandise that are object of undervaluation. (LA: Art. 184) (LA: Art. 185) (LA: Art. 158) (RGCE 2022: Regla 3.7.21)

  • Accept visits ordered by customs authorities, to verify that it meets its obligations or for specific investigations. (LA: Art. 155)

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  • Request authorization from the customs authorities to suspend their activities (LA: Art. 160), in the cases provided for in this Law. (LA: Art. 163) (LA: Art. 164)

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  • Manifest in the customs declaration (pedimento) or in the consolidated notice (LA: Art. 2), the official padlock number used in vehicles (RGCE 2022: Regla 1.7.3) (RGCE 2022: Regla 1.7.5) (RGCE 2022: Regla 1.7.6) (LA: Art. 89) or means of transport containing the merchandise whose clearance they promote. (LA: Art. 186) (LA: Art. 187)

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  • Repealed.

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  • Accredit, where appropriate, before each customs in which the patent is exercised at least to a mandatary authorized by the customs authority. (RLA: Art. 228)

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  • Undergo the exams to which it can convene annually in a general way to the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 221) (LA: Art. 167E). They must publish the general rules in which it will be establish the guidelines for the application of exams that will be carried out by academic institutions or specialized in evaluation and that are duly and previously accredited before the Service Tax Administration (Servicio de Administración Tributaria) (RGCE 2022: Regla 7.3.8). All costs generated by the application of the exams will be borne by the customs agents.