ARTICLE 182: INFRINGEMENTS RELATED TO THE DESTINATION OF MERCHANDISE
They commit infractions related to the destination of the merchandise, who:
Without authorization from the customs authority:
The merchandise for whose importation was granted a franchise, exemption or reduction of contributions or have been exempted from compliance with any regulation or non-tariff restriction, for a purpose other than that determined its granting. (LA: Art. 183) (LA: Art. 63)
Move the merchandise referred to in the preceding paragraph to a place other than the one indicated when granting the benefit. (LA: Art. 183)
They are disposed of or allowed to be used by the people other than the beneficiary. (LA: Art. 183) (LA: Art. 63)
Dispose or acquire temporarily imported or interned vehicles (LA: Art. 183) (LA: Art. 183A) (CFF: Art. 105); as well as facilitate its use to unauthorized third parties. (LA: Art. 183) (LA: Art. 183A) (CFF: Art. 105) (LA: Art. 106)
Dispose or acquire vehicles imported in franchise, or to the fringe without being a resident or being established in them. (LA: Art. 183) (LA: Art. 183A) (CFF: Art. 105)
Provide unauthorized third parties with their use, in the case of vehicles imported to the fringe or border region, when they are outside these areas. (LA: Art. 183) (CFF: Art. 103)
Exceed the period granted for the return of merchandise imported or temporarily interned (LA: Art. 183) (CFF: Art. 103); the return of temporary imports abroad is not carried out (LA: Art. 183) (CFF: Art. 103) or the return to the fringe or border region in temporary internment of vehicles (LA: Art. 183) (CFF: Art. 105); Transform the merchandise that they had to keep in the same state or in any other way violates the provisions that regulate the authorized customs regime as to the destination of the corresponding merchandise and the specific purpose of the regime. (LA: Art. 183) (CFF: Art. 105) (RGCE 2022: Regla 1.3.3) (RGCE 2022: Regla 1.3.7)
Temporarily import vehicles without having any of the conditions of stay indicated in subsection a) of section IV of article 106 of this Law (LA: Art. 106) (RGCE 2022: Regla 4.2.7); Import franchised vehicles destined to remain permanently in the fringe or border region of the country (LA: Art. 62), or temporarily intern vehicles to the rest of the country (LA: Art. 137 bis 7) (RGCE 2022: Regla 3.4.6), without having its residence in that fringe or region (LA: Art. 137 bis 1) (LA: Art. 5), or without complying with the requirements established in the decrees authorizing the referred imports. (LA: Art. 183) (LA: Art. 183A) (CFF: Art. 105)
Remove the merchandise from the authorized controlled premises to operate the elaboration, transformation, or repair regime for a purpose other than their export or return abroad. (LA: Art. 183) (LA: Art. 183A) (LA: Art. 135)
Failure to present the merchandise within the period granted for their arrival at the customs of clearance or departure (RGCE 2022: Regla 4.6.17) (RGCE 2022: Anexo 15), in the case of the internal transit regime. (LA: Art. 183) (RGCE 2022: Regla 3.7.16) (LA: Art. 144B) (CFF: Art. 103)
Transmit, present or provide, a technological device, an electronic means or an impression of the internal or international transit customs declarations (pedimentos) in order to terminate said transits at the customs of clearance or at the exit, without the physical presentation of the merchandise in the fiscal or controlled premises. (LA: Art. 183) (CFF: Art. 103)
Perform the export, return of merchandise or withdrawal of the regime, in the event that a technological device, electronic means or a printout of the customs declaration (pedimento) is transmitted, present or provided without the corresponding merchandise at the customs of exit. (LA: Art. 183) (LA: Art. 120) (CFF: Art. 103)
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
