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titulo	ARTICLE 177: ASSUMPTIONS IN WHICH THE INFRACTIONS THAT ARE PRESUMED COMMITTED IN ART. 176
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contenido	ARTICLE 177: ASSUMPTIONS IN WHICH THE INFRACTIONS THAT ARE PRESUMED COMMITTED IN ART. 176 The infractions that are presumed committed are established by article 176 of this Law --233-Art. 176--, when: --33-Art. 84-- --306-Regla 1.3.3-- --306-Regla 1.3.7-- Foreign merchandise are unloaded surreptitiously from means of transport --619-Art. 103--, even if they are from a ranch --37-Art. 94-- or supply. An aircraft with foreign merchandise lands in an unauthorized place for international traffic --619-Art. 103-- --619-Art. 104--, except in cases of force majeure --233-Art. 186-- --233-Art. 187--, as well as when a transfer between two aircraft with foreign merchandise is carried out, without having fulfilled the requirements set forth in article 13 of this Law. --200-Art. 31-- During the period referred to in article 108, section I of this Law, the maquiladora or company with an export program authorized by the Secretary of Economy (Secretaría de Economía) that had made the temporary importation, does not prove that the merchandise were returned abroad, were destined to another customs regime or are in the address in which the process for its elaboration, transformation or repair manifested in its program will be carried out. --619-Art. 103-- Hidden or contrived merchandise is introduced or extracted from the country so that its nature can go unnoticed, if its import or export is prohibited --68-Art. 229-- --363-Anexo 17-- --233-Art. 176-- --233-Art. 178-- --228-Art. 151-- --233-Art. 183A-- --228-Art. 156-- --619-Art. 102-- --619-Art. 104-- or restricted or for the same taxes must be paid on foreign trade. Merchandise is introduced or extracted from the country by an unauthorized place. --228-Art. 151-- --619-Art. 103-- They are in the fringe or border region of the country, merchandise that in the terms of section XX of article 144 of this Law --228-Art. 144--, they must carry labels or stamps and do not have them. --619-Art. 105-- They are outside the fringe or border region of the country, merchandise that carry the labels or seals referred to in section XX of article 144 of this Law. --228-Art. 144-- --619-Art. 102-- In the case of merchandise that can be individually identified, it is not recorded in the customs declaration (pedimento) or in the information transmitted regarding the value and other marketing data of the merchandise or, where appropriate, commercial value, the serial numbers --309-Regla 1.6.24--, part, brand, model or, in the absence, the technical or commercial specifications necessary to identify the merchandise and distinguish them from similar ones, when such data exists. This presumption will not be applicable in export cases, except in the case of merchandise temporarily imported that return in the same state or that had been imported under the terms of article 86 of this Law. --211-Art. 86-- Foreign merchandise is displayed for sale without being definitively imported or subject to the fiscal deposit regime, with the exception of samples or sample collection --320-Regla 3.1.2-- intended to publicize the merchandise that had been temporarily imported. Foreign merchandise destined for the fiscal deposit regime do not arrive within the authorized period --220-Art. 119-- to the general warehouse of deposit --228-Art. 144B-- or to the authorized premises. --619-Art. 103-- Repealed. On the occasion of the exercise of faculties of verification, it is detected that whoever enters the country merchandise under a customs regime that allows the determination of contributions without their payment, declares in the customs declaration (pedimento) or customs document in question, a value that is lower in 50% or more of the transaction value of identical or similar merchandise, determined in accordance with articles 72 and 73 of this Law --209-Art. 72-- --209-Art. 73--, as long as, with the data provided, if the merchandise in question was destined for the definitive import regime, the total or partial payment of taxes on foreign trade and, where appropriate, the compensatory fees had been omitted.
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ENV

ARTICLE 177: ASSUMPTIONS IN WHICH THE INFRACTIONS THAT ARE PRESUMED COMMITTED IN ART. 176

The infractions that are presumed committed are established by article 176 of this Law --233-Art. 176--, when: --33-Art. 84-- --306-Regla 1.3.3-- --306-Regla 1.3.7--

Foreign merchandise are unloaded surreptitiously from means of transport --619-Art. 103--, even if they are from a ranch --37-Art. 94-- or supply.

An aircraft with foreign merchandise lands in an unauthorized place for international traffic --619-Art. 103-- --619-Art. 104--, except in cases of force majeure --233-Art. 186-- --233-Art. 187--, as well as when a transfer between two aircraft with foreign merchandise is carried out, without having fulfilled the requirements set forth in article 13 of this Law. --200-Art. 31--

During the period referred to in article 108, section I of this Law, the maquiladora or company with an export program authorized by the Secretary of Economy (Secretaría de Economía) that had made the temporary importation, does not prove that the merchandise were returned abroad, were destined to another customs regime or are in the address in which the process for its elaboration, transformation or repair manifested in its program will be carried out. --619-Art. 103--

Hidden or contrived merchandise is introduced or extracted from the country so that its nature can go unnoticed, if its import or export is prohibited --68-Art. 229-- --363-Anexo 17-- --233-Art. 176-- --233-Art. 178-- --228-Art. 151-- --233-Art. 183A-- --228-Art. 156-- --619-Art. 102-- --619-Art. 104-- or restricted or for the same taxes must be paid on foreign trade.

Merchandise is introduced or extracted from the country by an unauthorized place. --228-Art. 151-- --619-Art. 103--

They are in the fringe or border region of the country, merchandise that in the terms of section XX of article 144 of this Law --228-Art. 144--, they must carry labels or stamps and do not have them. --619-Art. 105--

They are outside the fringe or border region of the country, merchandise that carry the labels or seals referred to in section XX of article 144 of this Law. --228-Art. 144-- --619-Art. 102--

In the case of merchandise that can be individually identified, it is not recorded in the customs declaration (pedimento) or in the information transmitted regarding the value and other marketing data of the merchandise or, where appropriate, commercial value, the serial numbers --309-Regla 1.6.24--, part, brand, model or, in the absence, the technical or commercial specifications necessary to identify the merchandise and distinguish them from similar ones, when such data exists. This presumption will not be applicable in export cases, except in the case of merchandise temporarily imported that return in the same state or that had been imported under the terms of article 86 of this Law. --211-Art. 86--

Foreign merchandise is displayed for sale without being definitively imported or subject to the fiscal deposit regime, with the exception of samples or sample collection --320-Regla 3.1.2-- intended to publicize the merchandise that had been temporarily imported.

Foreign merchandise destined for the fiscal deposit regime do not arrive within the authorized period --220-Art. 119-- to the general warehouse of deposit --228-Art. 144B-- or to the authorized premises. --619-Art. 103--

Repealed.

On the occasion of the exercise of faculties of verification, it is detected that whoever enters the country merchandise under a customs regime that allows the determination of contributions without their payment, declares in the customs declaration (pedimento) or customs document in question, a value that is lower in 50% or more of the transaction value of identical or similar merchandise, determined in accordance with articles 72 and 73 of this Law --209-Art. 72-- --209-Art. 73--, as long as, with the data provided, if the merchandise in question was destined for the definitive import regime, the total or partial payment of taxes on foreign trade and, where appropriate, the compensatory fees had been omitted.

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