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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 174: REQUIREMENTS TO OBTAIN AUTHORIZATION OF CUSTOMS DICTATION

     

    The Service Tax Administration (Servicio de Administración Tributaria) will grant authorization of customs dictation (RGCE 2022: Regla 3.1.32) (LFD: Art. 40) to people who meet the following requirements:

  • Be a Mexican citizen.

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  • Not having been convicted of a sentence executed for intentional crime that merits corporal punishment.

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  • To enjoy a good personal reputation and be of recognized probity and honesty.

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  • Not be a public or military servant on active duty, nor have they rendered their services in the General Customs Administration (Administración General de Aduanas).

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  • Repealed.

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  • Present and pass the exams practiced by the customs authorities, which consist of: (LFD: Art. 51)

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  • Technical knowledge exam;

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  • Psychological, and

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  • Reliability.

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    The aforementioned authorization will be valid for two years.

    Said authorization may be extended for two more years, without the need to prove the examinations provided for in section VI of this article, provided that they continue to comply with the requirements and conditions that for their granting which are established in this Law and other applicable legal provisions.

    Failure to comply with any of the requirements indicated in the previous sections will be cause for cancellation of the authorization to practice as a customs dictation. (LA: Art. 175)

    The authorization referred to in this article shall not be granted to people who had previously been canceled a customs dictation authorization.

    Those authorized must, during the validity of the authorization, be subject to reliability evaluations in accordance with the guidelines established by the Service Tax Administration (Servicio de Administración Tributaria) through rules.