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titulo	ARTICLE 183A: CASES IN WHICH MERCHANDISE BECOME THE PROPERTY OF THE FEDERAL TAX AUTHORITIES
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contenido	ARTICLE 183A: CASES IN WHICH MERCHANDISE BECOME THE PROPERTY OF THE FEDERAL TAX AUTHORITIES The merchandise will become property of the federal tax authorities, without prejudice to the other applicable sanctions, in the following cases --64-Art. 202--: When they are not withdrawn from general warehouses of deposit, within the period established in article 144-A of this Law. --228-Art. 144A-- When the name, denomination or business name, address of the supplier abroad or fiscal address of the importer, indicated in the customs declaration (pedimento), 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 --201-Art. 36A-- --201-Art. 37A-- --203-Art. 59A--, considering, where appropriate, the corresponding acknowledgment declared, whether false or non-existent or when at the indicated address, the supplier cannot be located abroad or importer, as well as when the name or denomination indicated in the customs declaration (pedimento) or business name, tax address --610-Art. 10-- or the code of the federal taxpayer registration of someone who had not requested the foreign trade operation. --233-Art. 176-- --233-Art. 178-- --230-Art. 165-- --233-Art. 198-- --619-Art. 105-- --619-Art. 104-- --343-Regla 6.1.2-- --326-Regla 3.7.19-- In the cases provided for in article 176, sections III, V, VI, VIII and X of this Law --233-Art. 176--, unless in the latter case, it is demonstrated that the corresponding payment was made prior to the presentation of the merchandise, or in the case of excess or surpluses detected to maquiladoras of merchandise registered in its program, to which refers article 153, last paragraph of this Law. --228-Art. 153-- In the case provided for in article 178, section IV of this Law --233-Art. 178--, except when the offender complies with the regulations and non-tariff restrictions, within thirty days following the notification of the act of initiation of the administrative procedure in customs matters. --233-Art. 176-- --233-Art. 178-- For the purposes of this section, the interested parties, in terms of articles 36 and 36-A of this Law --201-Art. 36-- --201-Art. 36A--, must transmit and submit a customs declaration (pedimento) --196-Art. 2-- of rectification, annexing in electronic or digital document --196-Art. 2--, the information that verifies compliance with regulations and non-tariff restrictions. Vehicles, when the regulations and non-tariff restrictions have not been complied with. --233-Art. 178-- In the cases referred to in article 182, sections I, subsections d) and e), III, except for yachts and sailboats and IV, of this Law. --233-Art. 182-- --233-Art. 183-- In the case referred to in article 183, section III of this Law. --233-Art. 183-- When there is a material impossibility for the merchandise become property of the federal tax authorities, the offender must pay the amount of their commercial value in the national territory at the time of the application of the corresponding sanctions.
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ENV

ARTICLE 183A: CASES IN WHICH MERCHANDISE BECOME THE PROPERTY OF THE FEDERAL TAX AUTHORITIES

The merchandise will become property of the federal tax authorities, without prejudice to the other applicable sanctions, in the following cases --64-Art. 202--:

When they are not withdrawn from general warehouses of deposit, within the period established in article 144-A of this Law. --228-Art. 144A--

When the name, denomination or business name, address of the supplier abroad or fiscal address of the importer, indicated in the customs declaration (pedimento), 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 --201-Art. 36A-- --201-Art. 37A-- --203-Art. 59A--, considering, where appropriate, the corresponding acknowledgment declared, whether false or non-existent or when at the indicated address, the supplier cannot be located abroad or importer, as well as when the name or denomination indicated in the customs declaration (pedimento) or business name, tax address --610-Art. 10-- or the code of the federal taxpayer registration of someone who had not requested the foreign trade operation. --233-Art. 176-- --233-Art. 178-- --230-Art. 165-- --233-Art. 198-- --619-Art. 105-- --619-Art. 104-- --343-Regla 6.1.2-- --326-Regla 3.7.19--

In the cases provided for in article 176, sections III, V, VI, VIII and X of this Law --233-Art. 176--, unless in the latter case, it is demonstrated that the corresponding payment was made prior to the presentation of the merchandise, or in the case of excess or surpluses detected to maquiladoras of merchandise registered in its program, to which refers article 153, last paragraph of this Law. --228-Art. 153--

In the case provided for in article 178, section IV of this Law --233-Art. 178--, except when the offender complies with the regulations and non-tariff restrictions, within thirty days following the notification of the act of initiation of the administrative procedure in customs matters. --233-Art. 176-- --233-Art. 178-- For the purposes of this section, the interested parties, in terms of articles 36 and 36-A of this Law --201-Art. 36-- --201-Art. 36A--, must transmit and submit a customs declaration (pedimento) --196-Art. 2-- of rectification, annexing in electronic or digital document --196-Art. 2--, the information that verifies compliance with regulations and non-tariff restrictions.

Vehicles, when the regulations and non-tariff restrictions have not been complied with. --233-Art. 178--

In the cases referred to in article 182, sections I, subsections d) and e), III, except for yachts and sailboats and IV, of this Law. --233-Art. 182-- --233-Art. 183--

In the case referred to in article 183, section III of this Law. --233-Art. 183--

When there is a material impossibility for the merchandise become property of the federal tax authorities, the offender must pay the amount of their commercial value in the national territory at the time of the application of the corresponding sanctions.

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