ARTICLE 176: INFRACTIONS RELATED TO IMPORT OR EXPORT
The person who commits the infringements related to the import or export, who enters the country or withdraws merchandise from it, in any of the following cases: (RLA: Art. 84) (RGCE 2022: Regla 1.3.3) (RGCE 2022: Regla 1.3.7)
Omitting the total or partial payment of taxes on foreign trade (LA: Art. 178) (LA: Art. 199) and, where appropriate, of the compensatory fees to be covered. (CFF: Art. 102) (CFF: Art. 104) (CFF: Art. 103) (CFF: Art. 108) (CFF: Art. 141)
Without permission of the competent authorities (LA: Art. 178) (LA: Art. 183A) (CFF: Art. 102) (CFF: Art. 104) or without the electronic signature in the customs declaration (pedimento) that demonstrates the total or partial discharge of the permit before carrying out the customs clearance procedures or without complying with any other regulations or non-tariff restrictions (LA: Art. 178) (LA: Art. 151) (LA: Art. 183A) issued in accordance with the Foreign Trade Law (Ley de Comercio Exterior), except in the case of the Official Mexican Standards for commercial information (RGCE 2022: Regla 3.7.20) (LA: Art. 185), international commitments, public order requirements or any other regulation.
When its import or export is prohibited (RLA: Art. 229) (RGCE 2022: Anexo 17) (LA: Art. 178) (LA: Art. 151) (LA: Art. 183A) (LA: Art. 156) (CFF: Art. 102) (CFF: Art. 104) or when the maquiladoras and companies with a program authorized by the Secretary of Economy (Secretaría de Economía) carry out temporary imports in accordance with article 108 of this Law (LA: Art. 108), of merchandise that are not covered by its program. (LA: Art. 178) (LA: Art. 183A) (CFF: Art. 103)
When suitable acts are unequivocally directed to carry out the operations referred to in the previous sections, if they are not consumed for reasons beyond the control of the agent. (CFF: Art. 98)
When foreign merchandise from the fringe or border region are interned to the rest of the national territory in any of the above cases. (LA: Art. 183A) (CFF: Art. 102)
When merchandise is extracted or intended to be extracted from the fiscal or controlled premises without having been legally delivered by the authority or by the people authorized to do so. (LA: Art. 178) (LA: Art. 183A) (CFF: Art. 102) (CFF: Art. 115)
When in the importation, exportation or return of merchandise the result of the automated selection mechanism would have determined customs recognition and it cannot be carried out, because the merchandise is not in the place indicated for that purpose, as well as in the other operations of customs clearance in which it is required to activate the aforementioned mechanism and present the merchandise for recognition. (LA: Art. 178)
When foreign merchandise in international transit deviate from fiscal routes (RGCE 2022: Anexo 16) or are transported in other means other than those authorized in the case of internal transit. (LA: Art. 178) (LA: Art. 151) (LA: Art. 183A) (CFF: Art. 103)
When merchandise is introduced or removed from national territory by an unauthorized custom. (RGCE 2022: Regla 3.1.27) (RGCE 2022: Anexo 21) (LA: Art. 178) (LA: Art. 183A)
When the legal stay or possession of the merchandise in the country is not accredited with the corresponding customs documentation (CFF: Art. 105) or who underwent the procedures provided for in this Law, for its introduction into national territory (CFF: Art. 103) or for its exit. It is considered that within this assumption, the merchandise that are presented before the automated selection mechanism without the customs declaration (pedimento), when it is required, or with a customs declaration (pedimento) that does not apply. (LA: Art. 178) (LA: Art. 151) (LA: Art. 183A) (RGCE 2022: Regla 3.7.18)
When the name, denomination or business name or address of the supplier abroad or fiscal address (CFF: Art. 10) of the importer, indicated in the customs declaration (pedimento), or in the electronic transmission or in the consolidated notice, referred to in articles 36-A, 37-A, section I and 59-A of this Law (LA: Art. 36A) (LA: Art. 37A) (LA: Art. 59A), considering, where appropriate, the acknowledgment of reference declared, be false (CFF: Art. 104) (CFF: Art. 105) (CFF: Art. 107) or nonexistent; or when the supplier or importer cannot be located at the indicated address. (LA: Art. 178) (LA: Art. 151) (LA: Art. 183A)
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law
