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Mexican Customs Law
I GENERAL PROVISIONS
I SCOPE AND GENERAL PRINCIPLES
Art. 1- ARTICLE 1: OBJECT AND SUBJECTS OF THIS LAW
Art. 2- ARTICLE 2: DEFINITIONS
Art. 3-ARTICLE 3: ASSISTANCE OF THE FEDERAL AND LOCAL AUTHORITIES TO...
Art. 4-ARTICLE 4: OBLIGATIONS OF THE ADMINISTRATORS OF SEAPORTS, AIRPORTS AND...
Art. 5- ARTICLE 5: UPDATING OF FINES AND AMOUNTS IN NATIONAL CURRENCY
Art. 6- ARTICLE 6: CUSTOMS ELECTRONIC SYSTEM
Art. 7-ARTICLE 7: DATA TO BE TRANSMITTED TO THE TAX ADMINISTRATION...
Art. 8-ARTICLE 8: SHIPS THAT DO NOT SUBJECT TO THE PROVISIONS...
Art. 9-ARTICLE 9: OBLIGATION TO DECLARE THE INTRODUCTION OR EXIT...
II ELECTRONIC NOTIFICATIONS
Art. 9A- ARTICLE 9-A: NOTIFICATIONS THROUGH THE CUSTOMS ELECTRONIC SYSTEM
Art. 9B- ARTICLE 9-B: NOTIFICATIONS BY BULLETIN BOARDS
Art. 9C-ARTICLE 9C: REQUIREMENTS FOR APPOINTING PERSONS AUTHORIZED TO RECEIVE AVAILABILITY...
Art. 9D- ARTICLE 9D: COMPUTATION OF TERMS
Art. 9E- ARTICLE 9E: CONCEPT OF BUSINESS DAYS
II CUSTOMS CONTROL AT CLEARANCE OF MERCHANDISE
I MERCHANDISE ENTRY, EXIT AND CONTROL
Art. 10-ARTICLE 10: ENTRY OR EXIT OF MERCHANDISE THROUGH AN AUTHORIZED...
Art. 11- ARTICLE 11: MEANS FOR INTRODUCING OR WITHDRAWING MERCHANDISE
Art. 12- ARTICLE 12: OBLIGATIONS IN TRANSPORTATION ACCIDENTS
Art. 13- ARTICLE 13: PERSONS RESPONSIBLE FOR THE TRANSFER OF FOREIGN MERCHANDISE
Art. 14- ARTICLE 14: CUSTOMS-ENABLED PRECINCTS UNDER CONCESSION
Art. 14A-ARTICLE 14A: AUTHORIZED CONTROLLED PREMISESIndividuals who have the use or...
Art. 14B- ARTICLE 14B: OBLIGATIONS OF THE CONCESSION OR AUTHORIZED CONTROLLED PREMISES
Art. 14C-ARTICLE 14C: AUTHORIZATION TO INDIVIDUAL TO PROVIDE THE SERVICES OF...
Art. 14D- ARTICLE 14D: STRATEGIC CONTROLLED PREMISES
Art. 15-ARITCLE 15: OTHER OBLIGATIONS OF THE CONCESSION OR AUTHORIZED CONTROLLED...
Art. 16-ARTICLE 16: REQUIREMENTS TO PROVIDE THE SERVICES RELATED TO THE...
Art. 16A-ARTICLE 16A: REQUIREMENTS FOR PROVIDING THE DATA PREVALIDATION SERVICE CONTAINED...
Art. 16B-ARTICULE 16B: REQUIREMENTS FOR PROVIDING THE ELECTRONIC DATA PROCESSING AND...
Art. 16C-ARTICLE 16C: REQUIREMENTS FOR PROVIDING SERVICES FOR MEASUREMENT OF WEIGHT,...
Art. 16D-ARTICLE 16D: ARTICLE 16D: REQUIREMENTS TO MANUFACTURE OR IMPORT OFFICIAL...
Art. 17- ARTICLE 17: OBLIGATION TO CARRY GAFETE
Art. 18- ARTICLE 18: HOURS AND BUSINESS DAYS
Art. 19- ARTICLE 19: OFFICE IN PLACE DIFFERENT FROM AUTHORIZED
Art. 20- ARTICLE 20: OBLIGATIONS OF CONDUCTORS AND OWNERS OF TRANSPORTATION MEANS
Art. 21- ARTICLE 21: OBLIGATIONS OF THE MEXICAN POSTAL SERVICE
Art. 22- ARTICLE 22: OBLIGATIONS OF SENDERS BY POSTAL
II DEPOSIT BEFORE A CUSTOMS-HOUSE
Art. 23- ARTICLE 23: GOODS IN DEPOSIT BEFORE CUSTOMS
Art. 24- ARTICLE 24: DEPOSIT OF MERCHANDISE OF INTERNATIONAL PASSENGERS IN TRANSIT
Art. 25- ARTICLE 25: REQUIREMENTS TO PERFORM A PRELIMINARY EXAMINATION OF GOODS
Art. 26-ARTICLE 26: OTHER OBLIGATIONS OF THE CONCESSION OR AUHORIZED CONTROLLED...
Art. 27-ARTICLE 27: DESTRUCTION BY ACCIDENT OF MERCHANDISE IN DEPOSIT BEFORE...
Art. 28-ARTICLE 28: EXTRAVITION, DESTRUCTION OR UNUSUAL USE OF MERCHANDISE IN...
Art. 29- ARTICLE 29: CAUSES AND DEADLINES OF ABANDONMENT MERCHANDISE
Art. 30- ARTICLE 30: COMPUTATION OF DEADLINES FOR ABANDONMENT MERCHANDISE
Art. 31- ARTICLE 31: ABANDONMENT OF SPECIAL EQUIPMENT FOR MANEUVERS
Art. 32-ARTICLE 32: PROCEDURE TO PASS THE FEDERAL TAX AUTHORITIES MERCHANDISE...
Art. 33- ARTICLE 33: CAUSES THAT INTERRUPTS THE ABANDONMENT DEADLINES
Art. 34- ARTICLE 34: ANIMALS AND PERISHABLE MERCHANDISE
III MERCHANDISE CLEARANCE
Art. 35- ARTICLE 35: DEFINITION OF CUSTOMS CLEARANCE
Art. 36- ARTICLE 36: PRESENTATION OF CUSTOMS DECLARATIONS (PEDIMENTOS) AND ITS ANNEXES
Art. 36A-ARTICLE 36A: INFORMATION THAT MUST BE TRANSMITTED IN ELECTRONIC OR...
Art. 37- ARTICLE 37: CONSOLIDATED CUSTOMS DECLARATION (PEDIMENTO)
Art. 37A- ARTICLE 37A: CLEARANCE OF A CONSOLIDATED CUSTOMS DECLARATION (PEDIMENTO)
Art. 38- ARTICLE 38: REPEALED
Art. 39- ARTICLE 39: OBLIGATIONS OF THOSE WHO RESENT MERCHANDSIE
Art. 40-ARTICLE 40: WHO CAN PROMOTE THE PROCESSES RELATED TO THE...
Art. 41-ARTICLE 41: CASES IN WHICH THE CUSTOMS AGENT IS THE...
Art. 42- ARTICLE 42: LEGAL BASIS OF THE PRELIMINARY EXAMINATION OF MERCHANDISE
Art. 43- ARTICLE 43: CUSTOMS RECOGNITION OF MERCHANDISE
Art. 44- ARTICLE 44: REPEALED
Art. 45-ARTICLE 45: SAMPLINGWhen in customs recognition --3-Art. 2-- sampling is...
Art. 46- ARTICLE 46: WRITTEN OR ACT WHICH CONTAINS IRREGULARITIES
Art. 47- ARTICLE 47: PROCEDURE FOR FORMULATING THE QUERY ON TARIFF CLASSIFICATION
Art. 48- ARTICLE 48: PROCEDURE TO RESOLVE THE TARIFF QUERY
Art. 49- ARTICLE 49: REPEALED
Art. 50- ARTICLE 50: INTERNATIONAL PASSENGERS
III TAXES, DUTIES, COUNTERVAILING FEES AND OTHER NON-TARIFF REGULATIONS AND...
I TAXABLE ACTS, TAXPAYERS AND RESPONSIBLE PARTIES
Art. 51- ARTICLE 51: CAUSES OF FORIEGN TRADES TAXES
Art. 52-ARTICLE 52: OBLIGED TO PAY FOR FOREIGN TRADE TAXES AND...
Art. 53- ARTICLE 53: SOLIDARIAN RESPONSIBLE FOR THE PAYMENT OF CONTRIBUTIONS
Art. 54- ARTICLE 54: RESPONSIBILITIES OF THE CUSTOMS AGENT
Art. 55- ARTICLE: RESPONSIBILITIES IN SUBROGATION CASES
Art. 56- ARTICLE 56: CAUSE DATES
Art. 57-ARTICLE 57: MOMENT IN WHICH MERCHANDISE FROM THE SEA ARE...
Art. 58- ARTICLE 58: DETERMINATION OF CONTRIBUTIONS ON RE-SHIPMENT OF MERCHANDISE
Art. 59- ARTICLE 59: OBLIGATIONS OF THE IMPORTERS
Art. 59A-ARTICLE 59A: MOMENT IN WHICH THE INFORMATION RELATING TO THE...
Art. 59B-ARTICLE 59B: OBLIGATIONS OF THOSE WHO PROMOTE OFFICE WITHOUT THE...
II TAXATION OF GOODS AND EXEMPTIONS
I FIRST
Art. 60- ARTICLE 60: PREFERENCE TO ACCOMPLISHMENT OF TAX OBLIGATIONS
II SECOND
Art. 61-ARTICLE 61: MERCHANDISE THAT DO NOT PAY TAXES TO FOREIGN...
Art. 62- ARTICLE 62: IMPORT OF VEHICLES IN FRANCHISE
Art. 63-ARTICLE 63: PROHIBITION TO REMOVE IMPORTED MERCHANDISE IN FRANCHISE, EXEMPTS...
III THIRD
Art. 63A-ARTICLE 63A: MERCHANDISE INTRODUCED UNDER A PROGRAM OF DEFFERRAL OR...
III TAXABLE BASE
I FIRST
Art. 64- ARTICLE 64: TAXABLE BASE OF THE GENERAL IMPORT TAX
Art. 65- ARTICLE 65: INCREASABLE CHARGES TO TRANSACTION VALUE
Art. 66- ARTICLE 66: CONCEPTS NOT INCREASABLE TO THE TRANSACTION VALUE
Art. 67-ARTICLE 67: CIRCUMSTANCES TO BE CONCLUDED TO CONSIDER THE TRANSACTION...
Art. 68- ARTICLE 68: BOND BETWEEN PEOPLE
Art. 69-ARTICLE 69: CASES IN WHICH IT IS CONSIDERED THAT THE...
Art. 70-ARTICLE 70: REQUIREMENTS TO ACCEPT THE TRANSACTION VALUE BETWEEN THE...
Art. 71- ARTICLE 71: OTHER PROCEDURES TO DETERMINE THE TAXABLE BASE
Art. 72- ARTICLE 72: TRANSACTION VALUE OF IDENTICAL MERCHANDISE
Art. 73- ARTICLE 73: TRANSACTION VALUE OF SIMILAR MERCHANDISE
Art. 74- ARTICLE 74: UNIT SALE PRICE VALUE
Art. 75-ARTICLE 75: CONCEPTS THAT ARE SUBTRACTED FROM THE UNIT SALES...
Art. 76- ARTICLE 76: DEFINITION OF "APPROXIMATE MOMENT"
Art. 77- ARTICLE 77: REBUILT VALUE
Art. 78-ARTICLE 78: LAST RESOURCE CRITERIA TO DETERMINE THE VALUE OF...
Art. 78A-ARTICLE 78A: CASES IN WHICH THE CUSTOMS AUTHORITY CAN REJECT...
Art. 78B- ARTICLE 78B: CONSULTATION TO DETERMINE THE CUSTOMS VALUE
Art. 78C-ARTICLE 78C: FACTS AND REPORTS THAT SERVE TO MOTIVATE THE...
II SECOND
Art. 79- ARTICLE 79: TAXABLE BASE OF THE GENERAL EXPORT TAX
IV DETERMINATION AND PAYMENT
Art. 80- ARTICLE 80: DETERMINATION OF TAXES TO FOREIGN TRADE
Art. 81-ARTICLE 81: DETAILS OF THE MERCHANDISE THAT MUST BE STATED...
Art. 82- ARTICLE 82: DETERMINATION OF CONTRIBUTIONS BY POSTAL
Art. 83- ARTICLE 83: MOMENT OF PAYMENT OF CONTRIBUTIONS
Art. 84- ARTICLE 84: IMPORT OR EXPORT BY PIPES OR CABLES
Art. 84A- ARTICLE 84A: CUSTOMS GUARANTEE ACCOUNT
Art. 85- ARTICLE 85: REPEALED
Art. 86-ARTICLE 86: CUSTOMS ACCOUNT FOR MERCHANDISE EXPORTED IN THE SAME...
Art. 86A-ARTICLE 86A: OBLIGED TO MAKE DEPOSITS THROUGH CUSTOMS GUARANTEE ACCOUNT...
Art. 87-ARTICLE 87: OBLIGATIONS OF CREDIT INSTITUTIONS OR BROKERAGE FIRMS AUTHORIZED...
Art. 88- ARTICLE 88: DETERMINATION AND PAYMENT OF CONTRIBUTIONS OF INTERNATIONAL PASSENGERS
Art. 89-ARTICLE 89: RECTIFICATION OF DATA CONTAINED IN THE CUSTOMS DECLARATION...
IV CUSTOM REGIMES
I COMMON PROVISIONS
Art. 90- ARTICLE 90: CUSTOMS REGIMES
Art. 91- ARTICLE 91: CUSTOMS REGIME ON THE CUSTOMS DECLARATION (PEDIMENTO)
Art. 92-ARTICLE 92: MOMENT IN WHICH THE RETURN OF MERCHANDISE IN...
Art. 93- ARTICLE 93: WITHDRAWAL OF A CUSTOMS REGIME
Art. 94- ARTICLE 94: ACCIDENTAL DESTRUCTION OF MERCHANDISE
II DEFINITIVE IMPORTS AND EXPORTS
(Ver artículos)
Art. 95- ARTICLE 95: DEFINITIVE REGIMES
I FIRST
Art. 96- ARTICLE 96: DEFINITIVE IMPORT REGIME
Art. 97- ARTICLE 97: RETURN OF DEFINITELY IMPORTED MERCHANDISE
Art. 98- ARTICLE 98: ORIGIN REVIEW PROCEDURE
Art. 99- ARTICLE 99: CALCULATION OF CONTRIBUTIONS UNDER THE ORIGIN REVIEW PROCEDURE
Art. 100- ARTICLE 100: REQUIREMENTS TO IMPORT UNDER THE ORIGIN REVIEW PROCEDURE
Art. 100A-ARTICLE 100A: REQUIREMENTS TO ENROLL IN THE REGISTER OF CERTIFIED...
Art. 100B- ARTICLE 100B: FACILITIES THAT CERTIFIED COMPANIES HAVE
Art. 100C-ARTICLE 100C: CANCELLATION ASSUMPTIONS OF REGISTRATION IN THE REGISTER OF...
Art. 101- ARTICLE 101: REGULARIZATION OF IMPORTS INTRODUCED WITHOUT FORMALITIES OF LAW
Art. 101A- ARTICLE 101A: REPEALED
II SECOND
Art. 102- ARTICLE 102: DEFINITIVE EXPORT REGIME
Art. 103- ARTICLE 103: DEFINITIVE EXPORT RETURN WITHOUT IMPORT TAXES
III TEMPORARY IMPORTS AND EXPORTS
I FIRST
Art. 104- ARTICLE 104: TEMPORARY IMPORT REGIME
Art. 105- ARTICLE 105: TRANSFER OR DISPOSAL OF TEMPORARILY IMPORTED MERCHANDISE
Art. 106- ARTICLE 106: TEMPORARY IMPORT TO RETURN IN THE SAME STATE
Art. 107-ARTICLE 107: TEMPORARY IMPORTS THAT DO NOT REQUIRE CUSTOMS DECLARATION...
Art. 108- ARTICLE 108: TEMPORARY IMPORT OF MACHINERY AND IMMEX MERCHANDISE
Art. 109- ARTICLE 109: INFORMATIVE DECLARATIONS
Art. 110-ARTICLE 110: MAQUILADORAS AND COMPANIES WITH EXPORT PROGRAM THAT TEMPORARILY...
Art. 111- ARTICLE 111: RETURN ABROAD OF FINISHED PRODUCTS
Art. 112- ARTICLE 112: TRANSFER BETWEEN MACHINERY AND IMMEX
II SECOND
Art. 113- ARTICLE 113: TEMPORARY EXPORT REGIME
Art. 114- ARTICLE 114: CHANGE REGIME FROM TEMPORARY TO DEFINITIVE EXPORT
Art. 115- ARTICLE 115: TEMPORARY EXPORT TO RETURN IN ITS SAME STATE
Art. 116-ARTICLE 116: TEMPORARY EXPORT DEADLINES TO RETURN IN ITS SAME...
Art. 117- ARTICLE 117: TEMPORARY EXPORT TO RETURN TRANSFORMED, ELABORATED OR REPAIRED
Art. 118- ARTICLE 118: LOSSESE AND WASTE
IV FISCAL DEPOSIT
Art. 119- ARTICLE 119: FISCAL DEPOSIT REGIME
Art. 119A-ARTICLE 119A: REQUIREMENTS TO BE FULFILLED BY GENERAL WAREHOUSES TO...
Art. 120- ARTICLE 120: EXTRACTION OF MERCHANDISE IN THE FISCAL DEPOSIT
Art. 121- ARTICLE 121: MODALITIES OF THE FISCAL DEPOSIT REGIME
Art. 122- ARTICLE 122: DISPOSAL OF MERCHANDISE IN THE FISCAL DEPOSIT
Art. 123-ARTICLE 123: MERCHANDISE THAT CANNOT BE DESTINED TO THE FISCAL...
V TRANSIT OF MERCHANDISE
(Ver artículos)
Art. 124- ARTICLE 124: TRANSIT REGIME
I FIRST
Art. 125- ARTICLE 125: INTERNAL TRANSIT
Art. 126- ARTICLE 126: INTERNAL TRANSIT OF GOODS OF THE FINAL CONSUMER
Art. 127- ARTICLE 127: REQUIREMENTS TO PROMOTE INTERNAL TRANSIT
Art. 128- ARTICLE 128: MAXIMUM TRANSFER DEADLINES IN INTERNAL TRANSIT
Art. 129- ARTICLE 129: RESPONSIBLE SOLIDARIES IN INTERNAL TRANSIT
II SECOND
Art. 130- ARTICLE 130: ASSUMPTIONS OF REALIZATION OF THE INTERNATIONAL TRANSIT
Art. 131- ARTICLE 131: PROCEDURE TO CARRY OUT THE INTERNATIONAL TRANSIT
Art. 132- ARTICLE 132: MAXIMUM TRANSFER DEADLINES IN INTERNATIONAL TRANSIT
Art. 133- ARTICLE 133: RESPONSIBLE IN INTERNATIONAL TRANSIT BY NATIONAL TERRITORY
Art. 134- ARTICLE 134: REPEALED
VI MANUFACTURING, TRANSFORMATION OR REPAIR IN A CUSTOMS-ENABLED PRECINCT
Art. 135-ARTICLE 135: ELABORATION, TRANSFORMATION OR REPAIR REGIME IN THE CONTROLLED...
VII STRATEGIC CUSTOMS-ENABLED PRECINCT
Art. 135A- ARTICLE 135A: STRATEGIC CONTROLLED PREMISES REGIME
Art. 135B- ARTICLE 135B: CONCEPT OF THE STRATEGIC CONTROLLED PREMISES REGIME
Art. 135C-ARTICLE 135C: DEADLINES IN WHICH MERCHANDISE MAY REMAIN IN THE...
Art. 135D-ARTICLE 135D: EXTRACTION OF MERCHANDISE INTENDED FOR THE STRATEGIC CONTROLLED...
V BORDER STRIP AND ZONE
Art. 136- ARTICLE 136: CONCEPTS OF THE BORDER REGION AND THE FRINGE
Art. 137-ARTICLE 137: TREATMENT OF MERCHANDISE IN THE FRINGE OR THE...
Art. 137 bis 1-ARTICLE 137 BIS 1: AUTHORIZED PEOPLE TO DEFINITELY IMPORT USED...
Art. 137 bis 2-ARTICLE 137 BIS 2: CONCEPTS APPLICABLE TO THE DEFINITIVE IMPORT...
Art. 137 bis 3-ARTICLE 137 BIS 3: TAX TO PAY FOR THE DEFINITIVE...
Art. 137 bis 4-ARTICLE 137 BIS 4: USED VEHICLES THAT MAY BE IMPORT...
Art. 137 bis 5-ARTICLE 137 BIS 5: REQUIREMENTS FOR LEGAL INDIVIDUALS WHO PRETEND...
Art. 137 bis 6-ARTICLE 137 BIS 6: LIMITERS APPLICABLE TO LEGAL INDIVIDUALS THAT...
Art. 137 bis 7-ARTICLE 137 BIS 7: ADMISSION TO THE REST OF THE...
Art. 137 bis 8-ARTICLE 137 BIS 8: PROVISION APPLICABLE FROM 2009 TO USED...
Art. 137 bis 9-ARTICLE 137 BIS 9: PROVISIONS APPLICABLE TO THE IMPORTS OF...
Art. 138-ARTICLE 138: RESHIPMENT OF MERCHANDISE TO THE REST OF THE...
Art. 139-ARTICLE 139: REQUIREMENTS FOR THE RESHIPMENT OF MERCHANDISE.To carry out...
Art. 140- ARTICLE 140: REVIEW POINTS
Art. 141- ARTICLE 141: PROVISIONING OF VESSELS IN THE BORDER REGION
Art. 142-ARTICLE 142: REQUIREMENTS TO ENTER THE REST OF THE COUNTRY...
VI ATTRIBUTIONS OF THE FEDERAL EXECUTIVE BRANCH AND OF THE...
Art. 143- ARTICLE 143: ATTRIBUTIONS OF FEDERAL EXECUTIVE POWER (PODER EJECUTIVO FEDERAL)
Art. 144-ARTICLE 144: FACULTIES OF THE SECRETARY OF FINANCE AND PUBLIC...
Art. 144A-ARTICLE 144A: CAUSES FOR THE REVOCATION OF CONCESSIONS OR CANCELLATION...
Art. 144B-ARTICLE 144B: REGISTRATION CANCELLATION ASSUMPTIONS IN THE REGISTER OF TRANSPORT...
Art. 144C- ARTICLE 144C: HOW AUDITS ARE PERFORMED IN FOREIGN TRADE
Art. 145-ARTICLE 145: DESTINATION OF FOREIGN TRADE MERCHANDISE THAT PASS TO...
Art. 146-ARTICLE 146: DOCUMENTS THAT PROTECT THE HOLDING, TRANSPORTATION OR HANDLING...
Art. 147-ARTICLE 147: DOCUMENTS THAT PROTECT THE TRANSPORTATION OF NATIONAL GOODS...
Art. 148-ARTICLE 148: RETAINING MERCHANDISE FOR A RESOLUTION OF SUSPENSION OF...
Art. 149-ARTICLE 149: INFORMATION IT SHOULD CONTAIN IN THE A RESOLUTION...
Art. 150- ARTICLE 150: CUSTOMS ADMINISTRATIVE PROCEDURE (PAMA)
Art. 151- ARTICLE 151: CAUSES OF PRECAUTIONARY EMBARGO
Art. 152- ARTICLE 152: ADMINISTRATIVE PROCEDURE FOR OMITTED CONTRIBUTIONS (PACO)
Art. 153- ARTICLE 153: PRESENTATION OF TESTS AND ALLEGATES
Art. 153A- ARTICLE 153A: CUSTOMS AUTHORITY MAY ARAISE PARTIAL AND FINAL ACT
Art. 154- ARTICLE 154: SUBSTITUTION OF THE PRECAUTIONARY EMBARGO
Art. 155- ARTICLE 155: HOME VISIT IN FOREIGN TRADE
Art. 156-ARTICLE 156: DESTINATION OF PROHIBITED IMPORT MERCHANDISE OR OBJECT OF...
Art. 157-ARTICLE 157: PERCEDERAL MERCHANDISE, OF EASY DECOMPOSITION OR LIVE ANIMALS...
Art. 158- ARTICLE 158: CASES OF RETENTION OF MERCHANDISE BY CUSTOMS AUTHORITY
VII CUSTOMS BROKERS, CUSTOMS REPRESENTATIVES AND CUSTOMS AUDITORS
I FIRST
Art. 159-ARTICLE 159: CONCEPT OF CUSTOMS AGENT AND REQUIREMENTS TO OBTAIN...
Art. 160- ARTICLE 160: REQUIREMENTS TO OPERATE AS A CUSTOMS AGENT
Art. 161- ARTICLE 161: CUSTOMS IN WHICH A CUSTOMS AGENT CAN OPERATE
Art. 162- ARTICLE 162: OBLIGATIONS OF THE CUSTOMS AGENT
Art. 163- ARTICLE 163: RIGHTS OF THE CUSTOMS AGENT
Art. 163A- ARTICLE 163A: REPEALED
Art. 164-ARTICLE 164: CAUSES FOR SUSPENSION OF FUNCTIONS OF THE CUSTOMS...
Art. 165- ARTICLE 165: CUSTOMS AGENT PATENT CANCELLATION CAUSES
Art. 166- ARTICLE 166: CUSTOMS AGENT PATENT EXTINCTION CAUSES
Art. 167-ARTICLE 167: PROCEDURE TO SUSPEND, CANCEL OR EXTINGUISH THE CUSTOMS...
Art. 167A-ARTICLE 167A: TESTS TO BE ADMITTED IN THE PATENT SUSPENSION,...
Art. 167B- ARTICLE 167B: DEADLINE TO PERFORM THE DISCHARGE OF THE TESTS
Art. 167C-ARTICLE 167C: DEADLINE FOR CUSTOMS AUTHORITY TO ISSUE A RESOLUTION...
Art. 167D- ARTICLE 167D: REQUIREMENTS TO OBTAIN THE CUSTOMS AGENCY AUTHORIZATION
Art. 167E- ARTICLE 167E: APPLICATION TO OBTAIN THE AUTHORIZATION OF CUSTOMS AGENCY
Art. 167F- ARTICLE 167F: REQUIREMENTS FOR THE CUSTOMS AGENCY TO OPERATE
Art. 167G- ARTICLE 167G: CUSTOMS AGENCY DISABILITY CAUSES
Art. 167H- ARTICLE 167H: OBLIGATIONS OF THE CUSTOMS AGENCY
Art. 167I- ARTICLE 167I: WHAT IS PERMITTED TO THE CUSTOMS AGENCY
Art. 167J- ARTICLE 167J: CUSTOMS AGENCY CANCELLATION CAUSES
Art. 167K-ARTICLE 167K: OPERATIONS TO BE CONCLUDED BY THE CUSTOMS AGENCY...
Art. 167L-ARTICLE 167L: PROHIBITIONS FOR PARTNERS OR FOR CUSTOMS AGENTS INTEGRATING...
Art. 167M-ARTICLE 167M: CASES IN WHICH THE CUSTOMS AGENT IS DISINCORPORATED...
Art. 167N-ARTICLE 167N: OPERATIONS OF A CUSTOMS AGENT UNINCORPORATED FROM THE...
II SECOND
Art. 168- ARTICLE 168: REPEALED
Art. 169- ARTICLE 169: REPEALED
Art. 170- ARTICLE 170: REPEALED
Art. 171- ARTICLE 171: REPEALED
Art. 172- ARTICLE 172: REPEALED
Art. 173- ARTICLE 173: REPEALED
III THIRD
Art. 174- ARTICLE 174: REQUIREMENTS TO OBTAIN AUTHORIZATION OF CUSTOMS DICTATION
Art. 175- ARTICLE 175: RESPONSIBILITIES OF THE CUSTOMS DICTATION
Art. 175A-ARTICLE 175A: CANCELLATION CAUSES OF THE AUTHORIZATION GRANTED TO THE...
VIII VIOLATIONS AND PENALTIES
Art. 176- ARTICLE 176: INFRACTIONS RELATED TO IMPORT OR EXPORT
Art. 177-ARTICLE 177: ASSUMPTIONS IN WHICH THE INFRACTIONS THAT ARE PRESUMED...
Art. 178- ARTICLE 178: FINES APPLICABLE TO THE INFRACTIONS OF ARTICLE 176
Art. 179-ARTICLE 179: SUBJECTS TO WHOM THE SANCTIONS ESTABLISHED IN ARTICLE...
Art. 180-ARTICLE 180: INFRINGEMENT RELATED TO IMPROPER CIRCULATION WITHIN THE FISCAL...
Art. 180A-ARTICLE 180A: INFRINGEMENT RELATED TO THE IMPROPER USE OF FUNCTIONS...
Art. 181-ARTICLE 181: FINE APPLICABLE TO INFRINGEMENTS OF ARTICLES 180 AND...
Art. 182- ARTICLE 182: INFRINGEMENTS RELATED TO THE DESTINATION OF MERCHANDISE
Art. 183- ARTICLE 183: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 182
Art. 183A-ARTICLE 183A: CASES IN WHICH MERCHANDISE BECOME THE PROPERTY OF...
Art. 184-ARTICLE 184: INFRINGEMENTS RELATED TO THE OBLIGATION TO TRANSMIT AND...
Art. 184A-ARTICLE 184A: INFRINGEMENTS RELATED TO THE OBLIGATION TO TRANSMIT THE...
Art. 184B- ARTICLE 184B: FINES APPLICABLE TO THE INFRACTIONS OF ARTICLE 184A
Art. 184C- ARTICLE 184C: SUSPENSION TO OPERATE IN THE CUSTOMS ELECTRONIC SYSTEM
Art. 185- ARTICLE 185: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 184
Art. 185A-ARTICLE 185A: INFRINGEMENT RELATED TO THE OBLIGATION TO CARRY OUT...
Art. 185B- ARTICLE 185B: FINE APPLICABLE TO INFRINGEMENT OF ARTICLE 185-A
Art. 186-ARTICLE 186: INFRACTIONS RELATED TO THE CONTROL, SECURITY AND HANDLING...
Art. 187- ARTICLE 187: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 186
Art. 188- ARTICLE 188: INFRINGEMENTS RELATED TO THE CONFIDENTIAL IDENTITY CODE
Art. 189- ARTICLE 189: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 188
Art. 190- ARTICLE 190: INFRINGEMENTS RELATED TO THE IMPROPER USE OF BADGES
Art. 191- ARTICLE 191: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 190
Art. 192-ARTICLE 192: INFRINGEMENT RELATED TO THE SECURITY OR INTEGRITY OF...
Art. 193- ARTICLE 193: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 192
Art. 194-ARTICLE 194: FINE APPLICABLE TO WHO OMITTES PAYMENT OF CONTRIBUTIONS...
Art. 195- ARTICLE 195: FINES TO CHARGE THE CUSTOMS AGENT
Art. 196-ARTICLE 196: CASES IN WHICH A SINGLE INFRINGEMENT IS CONSIDERED...
Art. 197- ARTICLE 197: INDIVIDUALIZATION OF SANCTIONS
Art. 198-ARTICLE 198: ASSUMPTIONS TO BE CONSIDERED WHEN AGGRAVATING FACTORS WHEN...
Art. 199- ARTICLE 199: DECREASE OF FINES
Art. 200-ARTICLE 200: APPLICABLE FINE WHEN THE CUSTOMS VALUE CANNOT BE...
Art. 201- ARTICLE 201: REPEALED
Art. 202-ARTICLE 202: CONSTITUTION OF FUNDS FOR MAINTENANCE, REPAIR OR EXTENSION...
IX ADMINISTRATIVE RESOURCES
Art. 203- ARTICLE 203: APPEAL FOR REVOCATION
X TRANSITIONAL ARTICLES
Trans. 1- ARTICLE 1 TRANSITORIES FROM DECEMBER 15, 1995
Trans. 2- ARTICLE 2 TRANSITORIES FROM DECEMBER 30, 1996
Trans. 3- ARTICLE 3 TRANSITORIES FROM DECEMBER 31, 1998
Trans. 4- ARTICLE 4 TRANSITORIES FROM JANUARY 4, 1999
Trans. 5- ARTICLE 5 TRANSITORIES FROM DECEMBER 31, 2000
Trans. 6- ARTICLE 6 TRANSITORIES FROM JANUARY 1st, 2002
Trans. 7- ARTICLE 7 TRANSITORIES FROM JUNE 25, 2002
Trans. 8- ARTICLE 8 TRANSITORIES FROM DECEMBER 30, 2002
Trans. 9- ARTICLE 9 TRANSITORY FROM JANUARY 23, 2006
Trans. 10- ARTICLE 10 TRANSITORY FROM FEBRUARY 2, 2006
Trans. 11- ARTICLE 11 TRANSITORIES FROM JANUARY 27, 2012
Trans. 12- ARTICLE 12 TRANSITORIES FROM APRIL 9, 2012
Trans. 13- ARTICLE 13 TRANSITORIES OF DECEMBER 9, 2013
Trans. 14- ARTICLE 14 TRANSITORIES FROM JUNE 1st, 2018
Trans. 15- ARTICLE 15 TRANSITORIES FROM JUNE 25, 2018
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
