RULE 3.7.17: OMISSION OF DECLARATION OF AMOUNTS IN CASH

For the purposes of articles 9 (LA: Art. 9), 184, sections VIII, XV and XVI (LA: Art. 184) and 185, section VII (LA: Art. 184) of the Law, when the customs authority in the exercise of its faculties of verification, detects amounts in cash, in national or foreign checks, payment orders or any other document receivable or a combination of them, greater than the equivalent in national or foreign currency of 10,000 (ten thousand dollars) but less than 30,000 (thirty thousand dollars), that the person who carries them, omits to declare transport, import or export, will draw up the minutes in accordance with articles 46 and 152 (LA: Art. 152) of the Law and will determine the tax credit derived from the fine for omission of the declaration.

Once the act referred to in the preceding paragraph is notified and provided that the offender so requests, the customs authority may proceed to immediately collect the fine provided for in article 185, section VII (LA: Art. 185) of the Law, once the fine has been covered, the amounts in cash, in national or foreign checks, payment orders or any other document receivable or a combination of them must be made available to the interested party, and the procedure will be considered concluded.

In the event that the offender does not pay the corresponding fine, in terms of the previous paragraph, the customs authority will proceed to the precautionary embargo of the undeclared excess amounts, based on articles 144, section XXX (LA: Art. 144) of the Law and 41, section II of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 41), in accordance with the guidelines issued by the General Customs Administration (Administración General de Aduanas) for this purpose, which will be announced on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

The application of the sanctions provided for in this rule does not exempt them from the obligation to present the "Declaration of Internment or Extraction of Cash Amounts and / or Documents Receivable (Spanish and English)" of Annex 1 (RGCE 2020: Anexo 1), therefore, the return of the amounts not declared by the offender will proceed once it has covered the corresponding fine and presents the aforementioned declaration to the customs authorities.

Law 9 (LA: Art. 9), 46 (LA: Art. 46), 144-XXX (LA: Art. 144), 150 (LA: Art. 150), 152 (LA: Art. 152), 184-VIII, XV, XVI (LA: Art. 184), 185-VII (LA: Art. 185), Federal Fiscal Code (Código Fiscal de la Federación) 41-II (CFF: Art. 41), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), Annex 1 (RGCE 2020: Anexo 1)