ARTICLE 61: UPDATE OF THE VALUE OF MERCHANDISE LOST IN THE FISCAL PRECINCT

When the payment of the value of the merchandise that were lost in fiscal precinct is proceed, the value corresponding to them will be updated, from the date on which the merchandise entered the deposit before customs until the date on which the corresponding resolution is issued, in accordance with article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 17A). The merchandise will be considered to have been deposited before customs from the date they entered the fiscal precinct.

In the resolution that is issued, the relative data must be specified to the date of the written request, the description of the merchandise, its value according to the invoices or transport document submitted, the total amount corresponding to the merchandise, its corresponding update, as well as the total amount to be paid.

Said resolution must be notified personally to the individual and an autograph copy of the same must be sent to the competent authority, accompanied by the documents proving the loss of the merchandise in the fiscal precinct and under the custody of the Customs Authorities. (LA: Art. 28)