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ARTICLE 198: ASSUMPTIONS TO BE CONSIDERED WHEN AGGRAVATING FACTORS WHEN IMPOSING FINES

The customs authorities, when imposing fines, should consider the following cases as aggravating factors:

The use of a Federal Taxpayer Registration (Registro Federal de Contribuyentes) of an importer who has not ordered the clearance of the merchandise. (CFF: Art. 105) (CFF: Art. 104) (LA: Art. 183A) (LA: Art. 165)

The use of false documents or those that record non-existent operations. (CFF: Art. 105) (CFF: Art. 104)

The fact that the offender is a repeat offender under the terms of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 75)