ARTICLE 76: DOCUMENTS THAT DETERMINE THE CHARACTERISTICS OF THE MERCHANDISE

The Customs Authority may verify the results of the industrial process, take photographs, collect industrial designs, brochures, catalogs, and reports in order to determine the characteristics of the merchandise subject to Customs Recognition.

In each design, photograph, brochure or catalog, the data used to refer it to the corresponding customs declaration (pedimento) or corresponding request, and the affected merchandise will be marked with precision.

In cases other than customs clearance, will be arranged by the provisions of the Federal Fiscal Code (Código Fiscal de la Federación) or, additionally, the Federal Code of Civil Procedures (Código Federal de Procedimientos Civiles).