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RULE 1.4.12: CAUSE FOR CANCELLATION DUE TO SURPLUS OR UNDECLARED MERCHANDISE

For the purposes of articles 165, section II, subsection a) of the Law --230-Art. 165-- and 226 of the Regulation --68-Art. 226--, customs agents will not be considered to be in the event of patent cancellation, when in the exercise of faculties of verification the customs authority detects surplus or undeclared merchandise in the customs declaration (pedimento) or in the consolidated notice, provided that they request the benefit provided for in this rule, in accordance with procedure file 21 / LA (Customs Law) of Annex 1-A --356-Anexo 1A--.

The benefit provided for in this rule will not be applicable, when:

I. In the case of merchandise subject to the presentation of the Secretary of Economy (Secretaría de Economía) permit and non-tariff regulations and restrictions in matters of animal and plant health, public health, environment or national security, and compliance has not been proven in the dispatch.

II. It is a matter of prohibited import or export merchandise.

III. In the case of merchandise indicated in Annex 10, Section A --357-Anexo 10--, unless the importer is registered at the time of dispatch of the merchandise in the register of importers of specific sectors, in the sector to which it corresponds the merchandise.

IV. The omission in the payment of foreign trade taxes, rights and compensatory fees derived from the assumption provided in article 151, section VII of the Law --228-Art. 151--.

Law 151-VII --228-Art. 151--, 165-II --230-Art. 165--, Regulation 226 --68-Art. 226--, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. --305-Regla 1.2.2--, 1.3.2. --306-Regla 1.3.2--, Annexes 1-A --365-Anexo 1A-- and 10 --357-Anexo 10--

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