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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 184: INFRINGEMENTS RELATED TO THE OBLIGATION TO TRANSMIT AND PRESENT, INFORMATION, DOCUMENTATION AND DECLARATIONS

     

    They commit infractions related to the obligations to transmit and present, information and documentation, as well as declarations, who:

  • Omit to transmitting or presenting to the customs authorities in electronic or digital document (LA: Art. 2) (LA: Art. 185) (RGCE 2022: Regla 3.7.21), or record in any technological device or electronic medium, that is established or done in an extemporaneous manner (LA: Art. 185), the information that covers the merchandise that enter or extract from national territory subject to a customs regime (RGCE 2022: Regla 1.6.2), that transport or store, among others, the data, customs declarations (pedimentos) (LA: Art. 2) (RGCE 2022: Regla 3.7.18), notices, annexes, declarations, acknowledgments, authorizations, referred to in articles 36 and 36-A of this Law (LA: Art. 36) (LA: Art. 36A) and other applicable provisions, in cases where the law imposes such obligations. (RGCE 2022: Regla 3.7.22) (RGCE 2022: Regla 4.8.13) (RGCE 2022: Regla 7.3.3)

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  • Failure to submit the documents or reports required by the customs authorities within the period indicated in the requirement or by this Law. (LA: Art. 185) (CFF: Art. 53)

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  • Transmit or present the reports or documents referred to in the two previous sections, with inaccurate or false data or omitting any data. (LA: Art. 185) (RLA: Art. 247)

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  • They omit transmitting or presenting, or do so extemporaneously, the information that proves the fulfillment of the obligations in the matter of regulations and non-tariff restrictions, when they have obtained it before the transmission or presentation of the customs declaration (pedimento) (LA: Art. 185) (RGCE 2022: Regla 3.7.21). Those interested must transmit or submit a customs declaration (pedimento) for rectification, in terms of articles 36 and 36-A of this Law (LA: Art. 36) (LA: Art. 36A), annexing in electronic or digital document (LA: Art. 2), the information that verifies compliance with regulations and non-tariff restrictions.

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  • Present to the customs authorities the statistical information of the customs declarations (pedimentos) they formulate, recorded on a magnetic medium, with inaccurate, incomplete, or false information. (LA: Art. 185)

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  • Transmit in the customs electronic system (RLA: Art. 1) (LA: Art. 6) or enter in the bar code printed in the customs declaration (pedimento) or in any other means of control authorized by the Service Tax Administration (Servicio de Administración Tributaria), information other than that stated in said document (CFF: Art. 105) or when these are presented to the automated selection module with the badly printed barcode (LA: Art. 185) (RGCE 2022: Regla 3.7.18). The lack of any data in the printing of the bar code will not be considered as different information, as long as the information transmitted to said system is equal to that stated in the customs declaration (pedimento).

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    Regarding the provisions of articles 36, 37-A and 39 of the Law (LA: Art. 36) (LA: Art. 37A) (LA: Art. 39), record in the technological device or electronic medium, information other than that required, or that declared in the customs declaration (pedimento) or in the consolidated notice. The lack of any data in said device or medium, will not be considered as different information, as long as the information transmitted to the electronic customs system is equal to that stated in the consolidated customs declaration (pedimento) or notice.

     

  • Omit to print on the customs declaration (pedimento) (LA: Art. 2) or in the consolidated notice (LA: Art. 2), in the case of operations with consolidated customs declaration (pedimento), the barcode. (LA: Art. 185) (RGCE 2022: Regla 3.7.18)

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    Regarding the provisions of articles 36, 37-A and 39 of the Law (LA: Art. 36) (LA: Art. 37A) (LA: Art. 39), present the corresponding technological device or electronic means, before the customs authority without or with the technical elements in a situation that prevents its reading.

     

  • They omit to declare in the customs of entry to the country or in the one of exit, that they carry with them amounts in cash, in national or foreign checks, payment orders or any other document to collect or a combination of them, superior to the equivalent in the currency or currencies in question to ten thousand U.S. dollars. (LA: Art. 9) (LA: Art. 185) (RGCE 2022: Regla 3.7.17) (CFF: Art. 105)

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  • Omit electronically transmitting the following information:

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  • The one related to each passenger, crew and means of transport referred to in the first paragraph of article 7 of this Law. (LA: Art. 7) (LA: Art. 185)

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  • The one related to the merchandise that for each means of transport will arrive in national territory referred to in section VII of article 20 of this law. (LA: Art. 20) (LA: Art. 185)

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  • Omit giving the notice referred to in the second paragraph of article 7 of this Law. (LA: Art. 7) (LA: Art. 185)

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  • Present the customs declaration (pedimento) in the automated selection module without the payment of the banking module, without the advanced electronic signature, without the digital stamp or without the respective means of identification, of who must sign the customs declaration (pedimento) (LA: Art. 2) in accordance with customs regulations. (LA: Art. 185) (RGCE 2022: Regla 3.7.18)

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  • Omit submitting or do it extemporaneously the semiannual declaration referred to in article 87, section I of this Law. (LA: Art. 87) (LA: Art. 185)

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  • Transmit and, where appropriate, submit the customs declaration (pedimento) that covers the merchandise that it imports, omitting the name, denomination or business name or the tax identification code of the supplier or the exporter, considering the corresponding acknowledgment. (LA: Art. 185) (RGCE 2022: Regla 3.7.21)

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  • They omit or settle inaccurate data in relation to compliance with the commercial information from the official Mexican standards. (LA: Art. 185) (LA: Art. 158) (RGCE 2022: Regla 3.7.20) (RGCE 2022: Anexo 26)

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  • Omit to express to the international transport companies of transfer and custody of securities or to the courier companies, that they use to enter or extract from national territory the amounts that they send in cash, in national or foreign checks, payment orders or any other document by collect or a combination of them, higher than the equivalent in the currency or currencies in question to ten thousand U.S. dollars. (LA: Art. 9) (LA: Art. 185) (RGCE 2022: Regla 3.7.17)

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  • They omit to declare to the customs authorities, the amounts in cash, in national or foreign checks, payment orders or any other document receivable or a combination of them, that the people who use their services have told them in the terms of the second paragraph of the Article 9 of this Law. (LA: Art. 9) (LA: Art. 185) (RGCE 2022: Regla 3.7.17)

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  • Repealed.

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  • Repealed.