RULE 3.7.15: REPLACEMENT OF PRECAUTIONARY EMBARGO OF MERCHANDISE

For the purposes of article 154 (LA: Art. 154) of the Law, the replacement of the precautionary embargo of merchandise may be authorized by any of the forms of guarantee established in article 141 (CFF: Art. 141) of the Federal Fiscal Code (Código Fiscal de la Federación), in the following cases:

I. When the offender complies with the non-tariff regulations and restrictions within the 30 days following the notification of the initiation of the Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera) in the terms of article 183-A, section IV (LA: Art. 183A) of the Law.

II. In the case of article 151, penultimate paragraph (LA: Art. 151) of the Law and the rest of the shipment remains in guarantee of the fiscal interest.

For the purposes of article 202, first paragraph (RLA: Art. 202) of the Regulation, the means of transport, including rail cars, that are legally in the country, which have been subject to a precautionary embargo as a guarantee of the tax credits of the merchandise transported by them, for not having the bill of lading at the time of customs recognition or verification of merchandise in transport, said embargo may be replaced in accordance with this rule. For these purposes, only the return of the means of transport will proceed, without it being necessary to exhibit said guarantee, provided that the corresponding bill of lading is presented that proves its legal stay in the terms of articles 146 (LA: Art. 146) of the Law and 106, section II, subsection d) (CFF: Art. 106) of the Federal Fiscal Code (Código Fiscal de la Federación), as well as of rule 2.7.1.9 of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) and the merchandise is deposited in the fiscal or controlled premises determined by the customs authority.

Law 151 (LA: Art. 151), 154 (LA: Art. 154), 183-A-IV (LA: Art. 183A), Regulation 202 (RLA: Art. 202), Federal Fiscal Code (Código Fiscal de la Federación) 106-II (CFF: Art. 106), 141 (CFF: Art. 141), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) 2.7.1.9.