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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 186: INFRACTIONS RELATED TO THE CONTROL, SECURITY AND HANDLING OF MERCHANDISE

     

    They commit infractions related to the control, security, and handling of foreign trade merchandise:

  • People authorized to store or transport them, if they do not have in the warehouses, means of transport or packages containing them, the seals, labels, locks, stamps and other means of security (RLA: Art. 248) required by Law (LA: Art. 26) or the Regulation. (LA: Art. 187)

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  • Those who violate the security means referred to in the previous section or tolerate their violation. (LA: Art. 187) (CFF: Art. 105) (CFF: Art. 104)

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  • The senders who do not write in the envelopes of the postal shipments the notice that they contain export merchandise or when they are merchandise of foreign origin that they send from the fringe or border region to the rest of the country. (LA: Art. 187) (LA: Art. 22)

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  • Captains, pilots, drivers, owners of means of transport and carrier companies or their representatives that do not comply with the obligation provided in sections I, V and VIII of Article 20 of this Law. (LA: Art. 20) (LA: Art. 187)

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  • Captains or pilots who tolerate the sale of merchandise of foreign origin in the vessels or aircraft, once they are in national territory. (LA: Art. 187) (LA: Art. 20)

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  • The general warehouses of deposit that allow the withdrawal of merchandise subject to the regime of fiscal deposit without complying with the formalities for their return abroad or without having paid the contributions and, where appropriate, compensatory fees caused on the occasion of their importation or definitive export. (LA: Art. 187) (LA: Art. 120)

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  • People who have obtained a concession or authorization to store merchandise when they deliver them without complying with the obligations established in sections VI and VII of article 26 of this Law. (LA: Art. 26) (LA: Art. 187)

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  • The controlled premises authorized to operate the elaboration, transformation or repair regime, when they had delivered the merchandise stored in them and do not have a copy of the customs declaration (pedimento) stating that they were returned abroad or exported, as appropriate. (LA: Art. 187) (LA: Art. 135)

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  • The captains or pilots of vessels and aircraft that provide international services and the companies to which they belong, when they unreasonably arrive or land in an unauthorized place (LA: Art. 187), provided there is no contraband offense. (LA: Art. 177)

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  • Repealed.

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  • Customs agents or customs agencies that incur the assumption provided in section II of article 164 of this Law (LA: Art. 164) (LA: Art. 187) (CFF: Art. 105) (CFF: Art. 104) (LA: Art. 162) and those who hold themselves as such without having the respective patent or authorization.

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  • The Mexican Postal Service (Servicio Postal Mexicano) when it fails to comply with the obligations set forth in article 21 of this Law (LA: Art. 21) (LA: Art. 187), except that established in section IV of that same article.

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  • The companies that provide the international passenger transport service, when they fail to distribute among them the official forms established for this purpose by the Service Tax Administration (Servicio de Administración Tributaria) (RGCE 2022: Regla 1.2.1), for the customs declaration of passengers. (LA: Art. 187)

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  • People who have obtained concession or authorization to provide the services of handling, storage and custody of foreign trade merchandise, when they do not comply with any of the obligations provided for in the first paragraph and in sections I to VI and VIII and the guidelines to referred to in the first paragraph of article 15 (LA: Art. 15) and in section III of article 26 of this Law. (LA: Art. 26) (LA: Art. 187)

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  • The authorized establishments referred to in article 121 of this Law (LA: Art. 121), that dispose of merchandise to people other than passengers leaving the country directly abroad. (LA: Art. 187)

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  • Repealed.

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  • Customs agents or customs agencies, when the official padlock number stated in the customs declaration (pedimento) does not match (LA: Art. 2) or in the consolidated notice (LA: Art. 2), with the padlock number physically placed in the vehicle or in the means of transport containing the merchandise. (LA: Art. 187)

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  • Credit institutions or brokerage firms authorized to operate customs accounts, when they fail to comply with the obligations set forth in sections II or III of article 87 of this Law. (LA: Art. 87) (LA: Art. 187)

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  • The establishments that are held as a fiscal deposit for the exhibition and sale of foreign and national merchandise without having the authorization referred to in article 121, section I of this Law. (LA: Art. 21) (LA: Art. 187)

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  • When people operating or administering high-altitude ports, international airports or providing auxiliary services of passenger and cargo railroad terminals, do not comply with any of the obligations referred to in article 4. of this Law. (LA: Art. 4) (LA: Art. 187)

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  • The companies that would have obtained authorization to provide the services of loading, unloading and maneuvering of foreign trade merchandise in the fiscal precinct, when they do not comply with the guidelines referred to in the second paragraph of article 14-C of this Law. (LA: Art. 14C) (LA: Art. 187)

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  • Those who carry out the transfer or deconsolidation of merchandise without complying with the applicable requirements and conditions. (LA: Art. 112) (LA: Art. 187)

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  • People who would have obtained the authorization referred to in article 14-D (LA: Art. 14D) or 135-A (LA: Art. 135A), they do not comply with any of the obligations provided for in the Law or in the respective authorization. (LA: Art. 187)