RULE 3.2.4: REVIEW OF PASSENGER´S BAGGAGE IN AERIAL TRAFFIC
For the purposes of articles 10, first paragraph (LA: Art. 10); 20, sections I and IX (LA: Art. 20), and 50 (LA: Art. 50) of the Law, international passengers who arrive in the country by aerial, must submit their baggage to review by the customs authority at the first airport of arrival.
For this purpose, the airlines that carry out the international transport of passengers, will have the obligation to transfer the baggage to the corresponding band so that the passenger picks it up and goes to the customs review room, in order to activate the mechanism automated selection.
In the case of international passengers in transit with a final destination in national territory or abroad, may be exempted of the review at the first point of entry, so that it is carried out at the destination airport in the national territory, provied that the airline has the authorization of the Central Administration of Customs Operation (Administración Central de Operación Aduanera), in accordance with the "Guidelines for obtaining authorization from the Central Administration of Customs Operation, for the exception of review at the first point of entry, in the case of international passengers in transit with a final destination in national territory or abroad" issued by the General Customs Administration (Administración General de Aduanas), which can be consulted on the Service Tax Administration (Servicio de Administración Tributaria) Portal.
The authorization referred to in the previous paragraph will be without effect when the airline fails to comply with the guidelines indicated in the previous paragraph and other applicable legal provisions.
Law 3 (LA: Art. 3), 7 (LA: Art. 7), 10 (LA: Art. 10), 11 (LA: Art. 11), 20-I, IX (LA: Art. 20), 43 (LA: Art. 43), 50 (LA: Art. 50), Regulation 30 (RLA: Art. 30), 31 (RLA: Art. 31)
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