ARTICLE 199: DECREASE OF FINES
The sanctions established in this Law will be reduced in the following cases:
In 66% when the omission of foreign trade taxes is due to inaccurate tariff classification, it is the same heading of the tariffs of the general import and export tax laws and the description, nature and other characteristics necessary for the classification of the merchandise has been correctly stated to the authority. This decrease will not be applicable when there is a criterion of the tariff classification of the customs authority, under the terms of article 48 of this Law (LA: Art. 48), or when the merchandise are subject to regulations and non-tariff restrictions.
In a 20% in the event that the fine is paid within thirty days following the date on which the offender is notified of the resolution by which the sanction is imposed, without the need for the authority that imposed it to issue a new resolution. (CFF: Art. 75)
In 50% in the event that the fine derives from any operation related to the export of merchandise, with the exception of those operations that have as origin the application of any of the cases indicated in articles 86, 106 and 108 of this Law. (LA: Art. 86) (LA: Art. 106) (LA: Art. 108)
In 50% when the fine has been imposed for the omission in the payment of contributions and exploitations and provided that the offender pays them together with their accessories before notification of the resolution that determines the amount of the contribution or exploitations that was omitted.
In 50% in the event that the fine does not derive from the omission of contributions or compensatory fees in cases where the precautionary embargo of the merchandise does not proceed, provided that the offender pays it before notification of the resolution by the which the sanction is imposed, (RGCE 2022: Regla 3.7.30) or in the case provided in the last paragraph of article 152 of this Law, provided that it is paid within ten days of notification of the administrative act in which the tax credit is determined.
The provisions of this article shall not apply when the assumptions of article 198 of this Law are given. (LA: Art. 198)
The decrease of the sanctions established in this article will not be cumulative.
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
