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contenido	ARTICLE 178: FINES APPLICABLE TO THE INFRACTIONS OF ARTICLE 176 The following sanctions will be applied to those who commit the infractions established by article 176 of this Law --233-Art. 176-- --233-Art. 199--: A fine of 130% to 150% of foreign trade taxes omitted, when the corresponding payment was not covered. --228-Art. 152-- When the infraction referred to in this section is committed by passengers --321-Regla 3.2.1--, a fine of 80% to 120% of the commercial value of the merchandise will be imposed. A fine of $5,150.00 to $12,850.00 when compliance with regulations and non-tariff restrictions is not verified, in the case of vehicles. --303-Regla 1.1.7-- --365-Anexo 2-- --233-Art. 183A-- --619-Art. 102-- --619-Art. 104-- Fine from 70% to 100% of the commercial value of the merchandise, when their import or export is prohibited --68-Art. 229-- --363-Anexo 17-- --228-Art. 151-- --233-Art. 183A-- --619-Art. 102-- or when the maquiladoras and companies with a program authorized by the Secretary of Economy (Secretaría de Economía) make the temporary imports referred to in section III. --233-Art. 183A-- Whenever it is not a vehicle, a fine of 70% to 100% of the commercial value of the merchandise when compliance with regulations and non-tariff restrictions is not verified --326-Regla 3.7.14-- --233-Art. 183A-- or corresponding compensatory fees, with the exception of the commercial information from the official Mexican standard. --233-Art. 184-- --233-Art. 185-- Fine from 100% to 150% of the commercial value of the declared merchandise, as mentioned in section VI of article 176 of this Law. --233-Art. 176-- --233-Art. 183A-- --619-Art. 102-- --619-Art. 115-- Fine equivalent of 5% to 10% of the declared value of the merchandise in the case of the cases referred to in section VII. Fine from 70% to 100% of the declared value or commercial value of the merchandise, whichever is greater than, the one mentioned in section VIII. --228-Art. 151-- --233-Art. 183A-- A fine of 10% to 20% of the declared value or commercial value of the merchandise, whichever is greater than, as indicated in section IX. Fine equivalent to that indicated in sections I, II, III or IV of this article, as appropriate, or from 70% to 100% of the commercial value of the merchandise when exempted, as indicated in section X, unless it is demonstrated that the corresponding payment was made prior to the presentation of the merchandise, in which case, only the sanction provided for in section V of article 185 of this Law will be incurred. --233-Art. 185-- --228-Art. 151-- --233-Art. 183A-- --619-Art. 103-- Fine from 70% to 100% of the customs value of the merchandise in the cases referred to in section XI of article 176 of this Law. --233-Art. 176-- --228-Art. 151-- --233-Art. 183A-- --228-Art. 157-- --619-Art. 105-- --619-Art. 104-- --619-Art. 107-- In the cases referred to in section XII of article 177 of this Law --233-Art. 177--, a fine of 130% to 150% of the taxes on foreign trade and, where appropriate, of the corresponding compensatory fees that would have been omitted if the merchandise in question was destined for the definitive import regime.
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ARTICLE 178: FINES APPLICABLE TO THE INFRACTIONS OF ARTICLE 176

The following sanctions will be applied to those who commit the infractions established by article 176 of this Law --233-Art. 176-- --233-Art. 199--:

A fine of 130% to 150% of foreign trade taxes omitted, when the corresponding payment was not covered. --228-Art. 152--

When the infraction referred to in this section is committed by passengers --321-Regla 3.2.1--, a fine of 80% to 120% of the commercial value of the merchandise will be imposed.

A fine of $5,150.00 to $12,850.00 when compliance with regulations and non-tariff restrictions is not verified, in the case of vehicles. --303-Regla 1.1.7-- --365-Anexo 2-- --233-Art. 183A-- --619-Art. 102-- --619-Art. 104--

Fine from 70% to 100% of the commercial value of the merchandise, when their import or export is prohibited --68-Art. 229-- --363-Anexo 17-- --228-Art. 151-- --233-Art. 183A-- --619-Art. 102-- or when the maquiladoras and companies with a program authorized by the Secretary of Economy (Secretaría de Economía) make the temporary imports referred to in section III. --233-Art. 183A--

Whenever it is not a vehicle, a fine of 70% to 100% of the commercial value of the merchandise when compliance with regulations and non-tariff restrictions is not verified --326-Regla 3.7.14-- --233-Art. 183A-- or corresponding compensatory fees, with the exception of the commercial information from the official Mexican standard. --233-Art. 184-- --233-Art. 185--

Fine from 100% to 150% of the commercial value of the declared merchandise, as mentioned in section VI of article 176 of this Law. --233-Art. 176-- --233-Art. 183A-- --619-Art. 102-- --619-Art. 115--

Fine equivalent of 5% to 10% of the declared value of the merchandise in the case of the cases referred to in section VII.

Fine from 70% to 100% of the declared value or commercial value of the merchandise, whichever is greater than, the one mentioned in section VIII. --228-Art. 151-- --233-Art. 183A--

A fine of 10% to 20% of the declared value or commercial value of the merchandise, whichever is greater than, as indicated in section IX.

Fine equivalent to that indicated in sections I, II, III or IV of this article, as appropriate, or from 70% to 100% of the commercial value of the merchandise when exempted, as indicated in section X, unless it is demonstrated that the corresponding payment was made prior to the presentation of the merchandise, in which case, only the sanction provided for in section V of article 185 of this Law will be incurred. --233-Art. 185-- --228-Art. 151-- --233-Art. 183A-- --619-Art. 103--

Fine from 70% to 100% of the customs value of the merchandise in the cases referred to in section XI of article 176 of this Law. --233-Art. 176-- --228-Art. 151-- --233-Art. 183A-- --228-Art. 157-- --619-Art. 105-- --619-Art. 104-- --619-Art. 107--

In the cases referred to in section XII of article 177 of this Law --233-Art. 177--, a fine of 130% to 150% of the taxes on foreign trade and, where appropriate, of the corresponding compensatory fees that would have been omitted if the merchandise in question was destined for the definitive import regime.

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