RULE 3.7.20: RETENTION AND FINE FOR LACK OF LABELING (ANNEX 26)
For the purposes of articles 158 --228-Art. 158-- and 184, section XIV --233-Art. 184-- of the Law, when at the time of customs recognition, it is not proven that the merchandise comply with the Official Mexican Standards indicated in point 3 of Annex 2.4.1 that identifies the tariff fractions of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación) in which are classified the merchandise subject to compliance with the Official Mexican Standards at the point of entry into the country and at the point of departure, contained in Annex 2.4.1 of the "Agreement by which the Secretary of Economy (Secretaría de Economía) issues general rules and criteria in matters of Foreign Trade" published in the Official Journal of the Federation (DOF) on December 31, 2012 and its subsequent modifications, and in the case of omitted or inaccurate data related to commercial information identified in Annex 26 --394-Anexo 26--, the customs authorities will retain the merchandise in the terms of article 158 --228-Art. 158-- of the Law, so that the interested party certifies compliance with the corresponding Official Mexican Standard, within 30 days following the notification of the retention of the merchandise, and make the payment of the fine referred to in article 185 , section XIII --233-Art. 185-- of the Law.
For the purposes of the previous paragraph, the importer may choose that the retention of the merchandise in terms of article 158, section II --228-Art. 158-- of the Law, be at the address declared in the customs declaration (pedimento), provided that they comply with the provisions of the procedure file 148 / LA (Customs Law) of Annex 1-A --356-Anexo 1A--, in which case, the authority will appoint the depositary of the merchanise to the importer in terms of the article 153 --629-Art. 153-- of the Federal Fiscal Code (Código Fiscal de la Federación), which must keep them at the fiscal address indicated in the customs declaration (pedimento), without transferring them for the duration of the deposit.
Law 43 --201-Art. 43--, 46 --201-Art. 46--, 158-II --228-Art. 158--, 184-XIV --233-Art. 184--, 185-XIII --233-Art. 185--, 153 Federal Fiscal Code (CFF) --629-Art. 153--, Agreement by which the Secretary of Economy (Secretaría de Economía) issues general rules and criteria in the matter of Foreign Trade Annex 2.4.1, General Rules of Foreign Trade (RGCE) 1.2.2. --305-Regla 1.2.2--, Annexes 1-A --356-Anexo 1A-- and 26 --394-Anexo 26--