Precedents: Foreign trade and customs
155 results. Rulings of the Mexican Supreme Court, the federal courts and the Federal Administrative Court (TFJA) in our practice areas. Each with a brief explanation and, for the most relevant ones, our take.
Tax · Tax litigation · Amparo and constitutional · Labor and social security · Anti-money laundering · Commercial and civil · Administrative and other
Provisional suspension. It must be denied against the regulatory framework requiring customs brokers to report their annual change in net worth.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL. DEBE NEGARSE CONTRA EL SISTEMA NORMATIVO QUE REGULA LA OBLIGACIÓN DE LAS PERSONAS AGENTES ADUANALES DE PROPORCIONAR LA INFORMACIÓN ANUAL DE SU EVOLUCIÓN PATRIMONIAL.
Provisional suspension is not available against customs brokers' duty to file an annual net-worth report (article 160, section XII, of the Customs Law, Rule 1.4.15 and procedure sheet 150/LA). The SCJN prioritizes preventing money-laundering operations.
Suspension in indirect amparo. It is not available to let the complainant keep operating after an administrative permit expires, since it would have constitutive effects.
Official heading (Spanish): SUSPENSIÓN EN AMPARO INDIRECTO. ES IMPROCEDENTE PARA QUE LA QUEJOSA SIGA OPERANDO DESPUÉS DE QUE CONCLUYA LA VIGENCIA DE UN PERMISO ADMINISTRATIVO, PUES TENDRÍA EFECTOS CONSTITUTIVOS.
Suspension cannot let a company keep importing natural gas once its permit has expired and renewal is pending; that would create a right the company lacks, which article 131 of the Amparo Law forbids. Renewals must be filed with ample lead time.
Tariff classification. Cases in which sampling and technical or expert opinions are unnecessary for hard-to-identify goods.
Official heading (Spanish): CLASIFICACIÓN ARANCELARIA. HIPÓTESIS EN LA CUAL RESULTA INNECESARIA LA TOMA DE MUESTRAS Y ELABORACIÓN DE DICTÁMENES TÉCNICOS O PERICIALES DE MERCANCÍAS DE DIFÍCIL IDENTIFICACIÓN
The precedent defines when sampling and technical or expert opinions are not needed for hard-to-identify goods, meaning goods that cannot be given a concrete name at first sight.
Principle of immediacy. How it is satisfied in the procedure under article 150 of the Customs Law.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. SU CUMPLIMIENTO TRA TÁNDOSE DEL PROCEDIMIENTO CONTEMPLADO EN EL ARTÍCULO 150 DE LA LEY ADUANERA
The procedure under article 150 of the Customs Law must start when the irregularities are detected: not days before, nor days after. A late start can support a defense.
Origin verification. When notification of the proceeding's acts is validated because the producer or exporter answers the customs requests.
Official heading (Spanish): VERIFICACIÓN DE ORIGEN. SUPUESTO EN QUE SE CONVALIDA LA NOTIFICACIÓN DE LAS ACTUACIONES DEL PROCEDIMIENTO CUANDO LA EMPRESA PRODUCTORA Y/O EXPORTADORA DE LOS BIENES CONTESTA LOS REQUERIMIENTOS DE LA AUTORIDAD ADUANERA.
In an origin verification, if the producer or exporter answers customs' requests, any defect in notifying the proceeding's acts is cured. Arguing unlawful notice later has little room.
Origin verification. Notification to the exporter or producer through courier services.
Official heading (Spanish): VERIFICACIÓN DE ORIGEN. NOTIFICACIÓN REALIZADA A LA EMPRESA EXPORTADORA Y/O PRODUCTORA DE LOS BIENES A TRAVÉS DE SERVICIOS DE MENSAJERÍA
The precedent addresses the validity of serving by courier on the exporter or producer the notice opening an origin verification, the notice of intent to deny preferential treatment and the resolution. Check how each notice was delivered.
Maquila operation. Its existence requires that the goods undergoing transformation or repair be temporarily imported (article 33, section I, of the 2010 IMMEX Decree amendment).
Official heading (Spanish): OPERACIÓN DE MAQUILA. SU EXISTENCIA REQUIERE QUE LA MERCANCÍA QUE SE SOMETA A UN PROCESO DE TRANSFORMACIÓN O REPARACIÓN SEA IMPORTADA TEMPORALMENTE (INTERPRETACIÓN DE LA FRACCIÓN I DEL ARTÍCULO 33 DEL DECRETO POR EL QUE SE MODIFICA EL DIVERSO PARA EL FOMENTO DE LA INDUSTRIA MANUFACTURERA, MAQUILADORA Y DE SERVICIOS DE EXPORTACIÓN PUBLICADO EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 24 DE DICIEMBRE DE 2010).
A maquila operation exists only if the goods being transformed or repaired are temporarily imported. The ruling interprets article 33, section I, of the IMMEX Decree amendment published December 24, 2010. Check the customs regime of each input.
Customs value of used vehicles of foreign origin. It is lawful for the authority to base its decision on data from an internet page.
Official heading (Spanish): VALOR EN ADUANA DE VEHÍCULOS USADOS DE PROCEDENCIA EXTRANJERA. RESULTA LEGAL QUE LA AUTORIDAD MOTIVE SU RESOLUCIÓN EN LOS DATOS OBTENIDOS DE UNA PÁGINA DE INTERNET.
To set the customs value of a used vehicle, the authority may rely on data from an internet page as supporting evidence. Importers of used vehicles should keep documents backing the declared value.
NAFTA. Origin verification by written questionnaires does not authorize the authority to request accounting records.
Official heading (Spanish): TRATADO DE LIBRE COMERCIO DE AMÉRICA DEL NORTE. PROCEDIMIENTO DE VERIFICACIÓN DE ORIGEN. EL TRAMITADO MEDIANTE CUESTIONARIOS ESCRITOS, NO FACULTA A LA AUTORIDAD PARA REQUERIR REGISTROS CONTABLES
In an origin verification conducted by written questionnaires, customs is not empowered to demand accounting records. Check the verification method before handing over documentation.
Tariff classification opinion. Customs need not prove to the taxpayer that the author of the opinion has technical and scientific expertise.
Official heading (Spanish): DICTAMEN DE CLASIFICACIÓN ARANCELARIA. LA AUTORIDAD ADUANERA NO SE ENCUENTRA CONSTREÑIDA A DEMOSTRAR AL PARTICULAR QUE EL EMISOR DEL REFERIDO DICTAMEN, CUENTA CON CONOCIMIENTOS TÉCNICOS Y CIENTÍFICOS PARA TAL EFECTO.
Customs need not prove to the importer that the author of a tariff classification opinion has technical and scientific expertise. A taxpayer who disputes it must challenge its substance with its own evidence.
Customs administrative proceeding. The issuance date of the verification order need not be recorded in detail if the proceeding began with a customs inspection.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. NO ES NECESARIA LA CIRCUNSTANCIACIÓN DE LA FECHA DE EXPEDICIÓN DEL OFICIO U ORDEN DE VERIFICACIÓN SI INICIÓ CON MOTIVO DEL RECONOCIMIENTO ADUANERO
When a customs proceeding starts with a customs inspection, the date of the verification order need not be recorded in detail. Binding precedent 2a./J. 62/2006 should not be read as a universal requirement for such an order.
Origin verification procedure. One conducted through verification questionnaires is not limited to answering a list of questions.
Official heading (Spanish): PROCEDIMIENTO DE VERIFICACIÓN DE ORIGEN. EL REALIZADO A TRAVÉS DE CUESTIONARIOS DE VERIFICACIÓN, NO SE LIMITA A RESPONDER UN LISTADO DE PREGUNTAS.
In an origin verification by questionnaire, the exporter or producer must both answer and supply the related information and documents. Answering the questions alone is not enough.
Foreign-origin goods. The material impossibility of their passing to the federal treasury must be fully proven before the offender must pay their commercial value in Mexico.
Official heading (Spanish): MERCANCÍAS DE PROCEDENCIA EXTRAJERA. LA IMPOSIBILIDAD MATERIAL PARA QUE PASEN A PROPIEDAD DEL FISCO FEDERAL, DEBE QUEDAR PLENAMENTE ACREDITADA PARA QUE EL INFRACTOR TENGA LA OBLIGACIÓN DE PAGAR EL IMPORTE DE SU VALOR COMERCIAL EN EL TERRITORIO NACIONAL
Material impossibility of foreign goods passing to the treasury must be fully proven before demanding their commercial value. Merely noting in the record that the goods were hard to remove because they were embedded in the floor is not enough.
Article 146, section III of the Customs Law. Lawful possession, transport or handling of foreign goods must always be covered by a CFDI issued before the start of the tax or customs authority's audit powers.
Official heading (Spanish): ARTÍCULO 146, FRACCIÓN III DE LA LEY ADUANERA.- LA LEGAL TENENCIA, TRANSPORTE O MANEJO DE MERCANCÍAS DE PROCEDENCIA EXTRANJERA SE DEBE AMPARAR EN TODO TIEMPO, CON EL CFDI CON FECHA DE EXPEDICIÓN ANTERIOR AL INICIO DE FACULTADES DE COMPROBACIÓN DE LA AUTORIDAD FISCAL O ADUANERA
To prove lawful possession of foreign goods (Customs Law, art. 146, section III), a CFDI issued before the authority began its audit powers is required.
Authorization to provide handling, storage and custody of foreign trade goods under article 8 of the Customs Law published December 30, 1981. The regime was modified when article 14 of the Customs Law in force from April 1, 1996 took effect.
Official heading (Spanish): AUTORIZACIÓN PARA PRESTAR LOS SERVICIOS DE MANEJO, ALMACENAJE Y CUSTODIA DE MERCANCÍAS DE COMERCIO EXTERIOR, PREVISTA EN EL ARTÍCULO 8° DE LA LEY ADUANERA PUBLICADA EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 30 DE DICIEMBRE DE 1981. EL RÉGIMEN PARA PRESTAR DICHOS SERVICIOS SE MODIFICÓ CON MOTIVO DE LA ENTRADA EN VIGOR DEL ARTÍCULO 14 DE LA LEY ADUANERA VIGENTE A PARTIR DEL 1° DE ABRIL DE 1996.
With article 14 of the Customs Law in force since April 1, 1996, the authorization regime for handling, storage and custody changed: a concession now exists, with express requirements.
Customs Law. Temporary import of goods for processing, transformation or repair in maquila programs. How to prove lawful return.
Official heading (Spanish): LEY ADUANERA. IMPORTACIÓN TEMPORAL DE MERCANCÍAS PARA LA ELABORACIÓN, TRANSFORMACIÓN O REPARACIÓN EN PROGRAMAS DE MAQUILA. FORMA DE ACREDITAR EL LEGAL RETORNO.
Lawful return of goods temporarily imported under maquila programs is shown with technical evidence on the composition of exported finished products that demonstrates transformation.
Order to verify goods in transit within the customs facility. Lawful when issued after the goods passed the automated selection mechanism with a green light (free clearance).
Official heading (Spanish): ORDEN DE VERIFICACIÓN DE MERCANCÍAS EN TRANSPORTE AL INTERIOR DEL RECINTO FISCAL. RESULTA LEGAL LA PRACTICADA CON POSTERIORIDAD A QUE LA MERCANCÍA HAYA SIDO SOMETIDA AL MECANISMO DE SELECCIÓN AUTOMATIZADO OBTENIENDO LUZ VERDE (DESADUANAMIENTO LIBRE)
After free clearance, customs keeps its audit powers, and verifying goods in transit inside the facility does not violate legal certainty.
Certificate of origin. Case in which it must be assessed together with other evidence to determine the origin of the goods.
Official heading (Spanish): CERTIFICADO DE ORIGEN.- CASO EN QUE SU VALORACIÓN DEBE REALIZARSE EN FORMA ADMINICULADA CON OTROS ELEMENTOS PROBATORIOS, A EFECTO DE CONOCER EL ORIGEN DE LA MERCANCÍA
If the authority rejects a certificate of origin only because the origin criterion field omits the applicable criterion, it must weigh the certificate together with other evidence to determine the goods' origin.
Customs value of imported goods. Grounds and reasoning of the resolution that determines it.
Official heading (Spanish): VALOR EN ADUANA DE LAS MERCANCÍAS IMPORTADAS.- FUNDAMENTACIÓN Y MOTIVACIÓN DE LA RESOLUCIÓN QUE LO DETERMINA
If the authority merely states a customs value per good without explaining how it was obtained or which Customs Law method it used, the resolution lacks grounds and reasoning. This challenges unexplained valuations.
Customs administrative procedure. The inspector need not record or show an official badge.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. NO ES NECESARIO QUE EL VERIFICADOR CIRCUNSTANCIE O EXHIBA SU PLACA OFICIAL
It is enough for the customs inspector to display and attach an identification letter, or for its issue and expiry dates to be recorded. An official badge is not required. It is a weak argument against customs inspection.
General import duty. Determination of the tax base for used vehicles of foreign origin.
Official heading (Spanish): IMPUESTO GENERAL DE IMPORTACIÓN. DETERMINACIÓN DE SU BASE GRAVABLE TRATÁNDOSE DE VEHÍCULOS USADOS DE PROCEDENCIA EXTRANJERA.
The general import duty base for used vehicles is calculated under Article 78 of the Customs Law: equivalent new vehicle value less 30% for the first year and 10% for each later year. Useful for estimating import cost.
Unfair international trade practices. The plaintiff bears the procedural burden to rebut the choice of a surrogate country for a centrally planned economy.
Official heading (Spanish): PRÁCTICAS DESLEALES DE COMERCIO INTERNACIONAL.LA ACTORA TIENE LA CARGA PROCESAL PARA DESVIRTUAR LA DETERMINACIÓN DEL PAÍS SUSTITUTO DE UN PAÍS CON ECONOMÍA CENTRALMENTE PLANIFICADA.
In unfair trade investigations, a party challenging the surrogate country chosen for a centrally planned economy must show its proposed country is more suitable. Strong technical evidence is required.
Customs account deposit system. It expresses the authority conferred by the Agreement on Implementation of Article VII of the GATT 1994.
Official heading (Spanish): SISTEMA DE DEPÓSITO EN CUENTAS ADUANERAS. CONSTITUYE UNA EXPRESIÓN DE LA ATRIBUCIÓN CONFERIDA EN EL ACUERDO RELATIVO A LA APLICACIÓN DEL ARTÍCULO VII DEL ACUERDO GENERAL SOBRE ARANCELES ADUANEROS Y COMERCIO DE 1994.
The customs account deposit system, applicable when a value below the estimated price is declared, is a legitimate measure under the Article VII Agreement of GATT 1994. Importers declaring low values should plan for the security deposit.
Customs account deposit system. Setting estimated prices does not tax imports.
Official heading (Spanish): SISTEMA DE DEPÓSITO EN CUENTAS ADUANERAS. EL ESTABLECIMIENTO DE PRECIOS ESTIMADOS NO GRAVA LAS IMPORTACIONES.
Setting estimated prices and requiring a deposit when a lower value is declared is not a tax on imports. It is a guarantee, not a tax, and does not regulate tax elements. Challenging it as a new tax is weak.
Customs account deposit system. It does not violate the principle of statutory reserve.
Official heading (Spanish): SISTEMA DE DEPÓSITO EN CUENTAS ADUANERAS. NO TRASGREDE EL PRINCIPIO DE RESERVA DE LEY.-
The customs account deposit system does not breach the principle of statutory reserve: it creates no taxes and does not change the tax base, but secures the tax interest. Estimated prices cannot be challenged on that ground.
Customs account deposit system. It does not violate the principle of legal certainty.
Official heading (Spanish): SISTEMA DE DEPÓSITO EN CUENTAS ADUANERAS. NO TRASGREDE EL PRINCIPIO DE SEGURIDAD JURÍDICA.-
The customs account deposit system respects legal certainty: importers know the guarantee parameters, namely the declared value and the published estimated price. Check estimated prices before importing.
Customs administrative procedure. The tariff classification and customs value opinion does not affect the final resolution.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. EL DICTAMEN DE CLASIFICACIÓN ARANCELARIA Y VALOR EN ADUANA NO TRASCIENDE A LA DETERMINACIÓN DE LA RESOLUCIÓN DEFINITIVA RESPECTIVA.
The tariff classification and customs value opinion is a non-binding technical opinion and does not affect the final resolution in the customs procedure. Attacking it in isolation has little payoff.
Customs value of imported goods. Grounds and reasoning of the resolution that determines it.
Official heading (Spanish): VALOR EN ADUANA DE LAS MERCANCÍAS IMPORTADAS. FUNDAMENTACIÓN Y MOTIVACIÓN DE LA RESOLUCIÓN QUE LO DETERMINA.
A resolution setting customs value must be properly grounded and reasoned: it must specify the Customs Law valuation method and the calculations performed. If not, it can be challenged. Check whether it explains how the value was reached.
Customs administrative procedure. The inspector need not record or show an official badge.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. NO ES NECESARIO QUE EL VERIFICADOR CIRCUNSTANCIE O EXHIBA SU PLACA OFICIAL.
In customs procedures, the inspector need not record or show an official badge. The ruling relies on Article 21, section B, subsection II, of the SAT Internal Regulations and jurisprudence 2a./J. 62/2006. The argument has little room.
Temporary importation of goods. Unlawful stay in national territory after the authorized period ends without returning them abroad.
Official heading (Spanish): IMPORTACIÓN TEMPORAL DE MERCANCÍAS. SU ILEGAL PERMANENCIA EN TERRITORIO NACIONAL UNA VEZ CONCLUIDO EL PLAZO AUTORIZADO SIN HABERLAS RETORNADO AL EXTRANJERO.
Temporarily imported goods must return abroad within the authorized period and in the same condition (Articles 90, 93 and 106 of the Customs Law). Staying past the period is unlawful and cannot be cured by changing customs regime.
Principle of immediacy. Compliance with it in the procedure under Article 150 of the Customs Law.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. SU CUMPLIMIENTO TRATÁNDOSE DEL PROCEDIMIENTO CONTEMPLADO EN EL ARTÍCULO 150 DE LA LEY ADUANERA.
Although customs inspection has no time limit, the authority must draw up the record starting the procedure and, if applicable, the precautionary seizure under Article 150 of the Customs Law. Immediacy limits how long it can delay.
Transfer and change of customs regime of goods. Reduction of their value under Rule 1.6.9 of the 2015 General Foreign Trade Rules.
Official heading (Spanish): IX-TA-2aS-9 TRANSFERENCIA Y CAMBIO DE RÉGIMEN DE MERCANCÍAS. DISMINUCIÓN DE SU VALOR CONFORME A LA REGLA 1.6.9. DE LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2015.
The 2015 General Foreign Trade Rules let IMMEX companies depreciate fixed assets when transferring them or changing regime, reducing value under Rule 1.6.9. It applies to companies with an IMMEX program.
Personal service in customs matters. Service on customs brokers through their employees, authorized dependents or attorneys-in-fact is lawful.
Official heading (Spanish): NOTIFICACIONES PERSONALES EN MATERIA ADUANERA. RESULTA LEGAL SI LA NOTIFICACIÓN ES PRACTICADA A LOS AGENTES ADUANALES MEDIANTE SUS EMPLEADOS, DEPENDIENTES AUTORIZADOS O DE SUS MANDATARIOS.-
Serving the start of a customs proceeding on a customs broker through persons the broker has designated, such as employees, authorized dependents or attorneys-in-fact, is lawful personal service.
Order to verify goods in transit within the customs facility. Lawful when issued after the goods passed the automated selection mechanism with a green light (free clearance).
Official heading (Spanish): ORDEN DE VERIFICACIÓN DE MERCANCÍAS EN TRANSPORTE AL INTERIOR DEL RECINTO FISCAL. RESULTA LEGAL LA PRACTICADA CON POSTERIORIDAD A QUE LA MERCANCÍA HAYA SIDO SOMETIDA AL MECANISMO DE SELECCIÓN AUTOMATIZADO OBTENIENDO LUZ VERDE (DESADUANAMIENTO LIBRE).
Customs may order verification of goods in transit inside the customs facility even after they received a green light in the automated selection system. Free clearance does not end its verification powers.
Decree amending the Decree for the Promotion of the Manufacturing, Maquila and Export Services Industry. Maquila operation. Authorization from the Ministry of Economy to carry out manufacturing is not enough to establish one.
Official heading (Spanish): DECRETO POR EL QUE SE MODIFICA EL DIVERSO PARA EL FOMENTO DE LA INDUSTRIA MANUFACTURERA, MAQUILADORA Y DE SERVICIOS DE EXPORTACIÓN OPERACIÓN DE MAQUILA. PARA DETERMINAR SU EXISTENCIA, NO ES SUFICIENTE EL HECHO DE QUE LA EMPRESA CUENTE CON LA AUTORIZACIÓN DE LA SECRETARÍA DE ECONOMÍA PARA REALIZAR OPERACIONES DE MANUFACTURA.
A Ministry of Economy authorization alone does not create a maquila operation. Without proof that the goods were temporarily imported and returned abroad, the operation does not qualify.
Initiation, preliminary and final resolutions in unfair international trade practice investigations. Issuing them after the legal deadline does not make them unlawful through expiration.
Official heading (Spanish): RESOLUCIONES DE INICIO, PRELIMINAR Y FINAL DEL PROCEDIMIENTO DE INVESTIGACIÓN EN MATERIA DE PRÁCTICAS DESLEALES DE COMERCIO INTERNACIONAL.SU EMISIÓN FUERA DEL PLAZO LEGAL NO GENERA SU ILEGALIDAD POR CADUCIDAD.
Issuing the initiation, preliminary and final resolutions of the investigation late does not make them unlawful through expiration. Application of the Foreign Trade Law is a matter of public order.
Countervailing duties. Annulment of the decision that sets them takes effect from the moment of the illegality in the original antidumping investigation, with effects reaching back to the violation.
Official heading (Spanish): CUOTAS COMPENSATORIAS NULIDAD DE LA RESOLUCIÓN QUE LAS DETERMINA.TIENE EFICACIA EN EL TIEMPO A PARTIR DEL MOMENTO EN QUE SE COMETIÓ LA ILEGALIDAD EN EL PROCEDIMIENTO DE ORIGEN DE INVESTIGACIÓN ANTIDUMPING, AL RETROTRAERSE SUS EFECTOS AL MOMENTO DE LA VIOLACIÓN COMETIDA.
If an antidumping procedure is annulled for an illegality, the nullity reaches back to the moment of the violation. The final duty decision can have no effect or support the duties that were set aside.
Erga omnes effects of judgments annulling a decision that sets or confirms a definitive countervailing duty.
Official heading (Spanish): EFECTOS “ERGA OMNES” DE LAS SENTENCIAS QUE DECLARAN LA NULIDAD DE UNA RESOLUCIÓN QUE ESTABLECE O CONFIRMA UNA CUOTA COMPENSATORIA DEFINITIVA.
The ruling addresses the general (erga omnes) effects of judgments annulling a decision that sets or confirms a definitive countervailing duty, given the collective nature of the procedure and its interested parties.
Final antidumping resolution setting countervailing duties. Its annulment by the TFJA has general effects that reach back to the moment of the illegality.
Official heading (Spanish): RESOLUCIÓN FINAL DE LA INVESTIGACIÓN ANTIDUMPING QUE DETERMINA CUOTAS COMPENSATORIAS. SU NULIDAD DECRETADA POR EL TRIBUNAL FEDERAL DE JUSTICIA FISCAL Y ADMINISTRATIVA, TIENE EFECTOS GENERALES QUE SE RETROTRAEN AL MOMENTO DE LA ILEGALIDAD COMETIDA.
Annulment of a final antidumping resolution by the TFJA, confirmed by the federal judiciary, has general effects reaching back to the moment of the illegality.
Decree amending the Decree for the Promotion of the Manufacturing, Maquila and Export Services Industry. Maquila operation. Authorization from the Ministry of Economy to carry out manufacturing is not enough to establish one.
Official heading (Spanish): DECRETO POR EL QUE SE MODIFICA EL DIVERSO PARA EL FOMENTO DE LA INDUSTRIA MANUFACTURERA, MAQUILADORA Y DE SERVICIOS DE EXPORTACIÓN OPERACIÓN DE MAQUILA. PARA DETERMINAR SU EXISTENCIA, NO ES SUFICIENTE EL HECHO DE QUE LA EMPRESA CUENTE CON LA AUTORIZACIÓN DE LA SECRETARÍA DE ECONOMÍA PARA REALIZAR OPERACIONES DE MANUFACTURA.
Holding a Ministry of Economy authorization does not by itself make an operation a maquila. The company must show the goods transformed or repaired were temporarily imported and returned abroad.
Tariff classification. When sampling and technical or expert opinions are unnecessary for hard-to-identify goods.
Official heading (Spanish): CLASIFICACIÓN ARANCELARIA. HIPÓTESIS EN LA CUAL RESULTA INNECESARIA LA TOMA DE MUESTRAS Y ELABORACIÓN DE DICTÁMENES TÉCNICOS O PERICIALES DE MERCANCÍAS DE DIFÍCIL IDENTIFICACIÓN.
For hard-to-identify goods, whose identification depends on their composition, the ruling states when sampling and technical or expert opinions are not needed to classify them.
Railway cargo manifest. Information and documents generated through it have full probative value.
Official heading (Spanish): MANIFIESTO ÚNICO DE CARGA FERROVIARIA. LA INFORMACIÓN Y DOCUMENTACIÓN GENERADA A TRAVÉS DE DICHO PROCEDIMIENTO TIENE VALOR PROBATORIO PLENO.
Information and documents generated through the railway cargo manifest have full probative value, because the trade agents issue them using their advanced electronic signature, digital seal or other identification means.
Change of customs regime from temporary import is improper.
Official heading (Spanish): IMPROCEDENCIA DEL CAMBIO DE RÉGIMEN DE IMPORTACIÓN TEMPORAL.
If goods were not returned abroad on time, the importer cannot regularize them by changing the regime and classifying them as waste.
Temporary import of goods. Unlawful stay in Mexico after the authorized period without returning them abroad.
Official heading (Spanish): IMPORTACIÓN TEMPORAL DE MERCANCÍAS. SU ILEGAL PERMANENCIA EN TERRITORIO NACIONAL UNA VEZ CONCLUIDO EL PLAZO AUTORIZADO SIN HABERLAS RETORNADO AL EXTRANJERO.
Failing to return goods when the temporary import period ends does not amount to an automatic change to definitive import. Track the expiry date of each operation.
Change of customs regime from temporary import is improper.
Official heading (Spanish): IMPROCEDENCIA DEL CAMBIO DE RÉGIMEN DE IMPORTACIÓN TEMPORAL.
If temporarily imported goods were not returned on time, the importer cannot regularize them by switching regimes and classifying them as waste.
Unfair international trade practices. The plaintiff bears the burden of rebutting the choice of a surrogate country for a centrally planned economy.
Official heading (Spanish): PRÁCTICAS DESLEALES DE COMERCIO INTERNACIONAL.LA ACTORA TIENE LA CARGA PROCESAL PARA DESVIRTUAR LA DETERMINACIÓN DEL PAÍS SUSTITUTO DE UN PAÍS CON ECONOMÍA CENTRALMENTE PLANIFICADA.
In antidumping cases, the plaintiff must show that the surrogate country it proposed during the investigation is more suitable than the one the authority chose. Merely denying the determination is not enough.
Initiation, preliminary and final resolutions in unfair international trade practice investigations. Issuing them after the legal deadline does not make them unlawful through expiration.
Official heading (Spanish): RESOLUCIONES DE INICIO, PRELIMINAR Y FINAL DEL PROCEDIMIENTO DE INVESTIGACIÓN EN MATERIA DE PRÁCTICAS DESLEALES DE COMERCIO INTERNACIONAL.SU EMISIÓN FUERA DEL PLAZO LEGAL NO GENERA SU ILEGALIDAD POR CADUCIDAD.
Initiation, preliminary and final resolutions in unfair trade investigations are not unlawful because they come after the legal deadline. The authority's power does not lapse, as the Foreign Trade Law is a matter of public order.
General import tax. Determination of the taxable base for used vehicles of foreign origin.
Official heading (Spanish): IMPUESTO GENERAL DE IMPORTACIÓN. DETERMINACIÓN DE SU BASE GRAVABLE TRATÁNDOSE DE VEHÍCULOS USADOS DE PROCEDENCIA EXTRANJERA.
To set the taxable base for general import tax on a used vehicle, the authority must make a thorough comparison of its characteristics, as listed in the inventory, with those of the new vehicle used as reference.
Customs administrative procedure. The tariff classification and customs value opinion does not affect the determination of the final decision.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. EL DICTAMEN DE CLASIFICACIÓN ARANCELARIA Y VALOR EN ADUANA NO TRASCIENDE A LA DETERMINACIÓN DE LA RESOLUCIÓN DEFINITIVA RESPECTIVA.
The tariff classification and customs value opinion is a guiding technical view, not binding. The final decision does not depend on it.
Tariff classification opinion. The customs authority need not show the taxpayer that the issuer has technical and scientific expertise.
Official heading (Spanish): DICTAMEN DE CLASIFICACIÓN ARANCELARIA. LA AUTORIDAD ADUANERA NO SE ENCUENTRA CONSTREÑIDA A DEMOSTRAR AL PARTICULAR QUE EL EMISOR DEL REFERIDO DICTAMEN, CUENTA CON CONOCIMIENTOS TÉCNICOS Y CIENTÍFICOS PARA TAL EFECTO.
The customs authority need not show the taxpayer that the person issuing the tariff classification opinion at its request has the technical and scientific expertise to do so.
Tariff classification. Full certainty about the essential character of the goods is indispensable.
Official heading (Spanish): CLASIFICACIÓN ARANCELARIA. PARA DETERMINARLA ES INDISPENSABLE TENER PLENA CERTEZA DE LA CARACTERÍSTICA ESENCIAL DE LA MERCANCÍA.
Classifying goods presented in sets under Rule 3 requires full certainty about their essential character and that they meet the stated conditions together. Document the use and function of each component.
Temporary importation of goods. Unlawful stay in national territory after the authorized period without return abroad.
Official heading (Spanish): IMPORTACIÓN TEMPORAL DE MERCANCÍAS. SU ILEGAL PERMANENCIA EN TERRITORIO NACIONAL UNA VEZ CONCLUIDO EL PLAZO AUTORIZADO SIN HABERLAS RETORNADO AL EXTRANJERO.
If the temporary importation period ends without the goods returning abroad, they do not become definitively imported. Their stay remains unlawful. Track expiry dates to return or regularize in time.
General import tax. Determining the taxable base is unlawful when the authority values goods from an internet page and fails to certify its content.
Official heading (Spanish): IMPUESTO GENERAL DE IMPORTACIÓN. RESULTA ILEGAL LA DETERMINACIÓN DE SU BASE GRAVABLE CUANDO LA AUTORIDAD OPTA POR DETERMINAR EL VALOR DE LAS MERCANCÍAS CON BASE EN LA CONSULTA REALIZADA A UNA PÁGINA DE INTERNET Y ES OMISA EN CERTIFICAR EL CONTENIDO DE LA MISMA.-
A value taken from a web page without certifying its content cannot support the general import tax base. That omission makes the determination unlawful.
Temporary import permit. Customs cannot condition its cancellation on payment of foreign trade taxes and compensatory duties if the taxpayer proves the vehicle was stolen.
Official heading (Spanish): PERMISO DE INTERNACIÓN TEMPORAL. LA AUTORIDAD ADUANERA, NO PUEDE CONDICIONAR LA CANCELACIÓN DEL MISMO, AL PAGO DE LOS IMPUESTOS AL COMERCIO EXTERIOR Y EN SU CASO, DE LAS CUOTAS COMPENSATORIAS, SI EL CONTRIBUYENTE ACREDITA QUE EL VEHÍCULO LE FUE ROBADO.
If the taxpayer proves the vehicle under a temporary import permit was stolen, customs cannot condition cancellation of the permit on paying foreign trade taxes and compensatory duties.
The term 'tax rate' is a first requirement for the benefit in section 6.1.3 of the International Telecommunications Regulations, which does not occur in Mexico. International long-distance call termination in Mexico is taxed at 16% VAT.
Official heading (Spanish): TÉRMINO TASA FISCAL CONSTITUYE UN PRIMER REQUISITO PARA LA APLICACIÓN DEL BENEFICIO FISCAL PREVISTO EN EL NUMERAL 6.1.3 DEL REGLAMENTO DE LAS TELECOMUNICACIONES INTERNACIONALES, EL CUAL NO SE ACTUALIZA EN MÉXICO. POR TANTO, LA ACTIVIDAD CONSISTENTE EN PRESTACIÓN DEL SERVICIO DE TERMINACIÓN DE LLAMADAS DE LARGA DISTANCIA INTERNACIONAL EN TERRITORIO NACIONAL DEBE SER GRAVADA A LA TASA DEL 16% DEL IMPUESTO AL VALOR AGREGADO.
The first requirement of section 6.1.3 of the International Telecommunications Regulations is not met in Mexico. International long-distance call termination in Mexico is therefore taxed at the 16% VAT rate.
Information provided by foreign authorities, in cooperation with Mexican authorities, to verify import entries. Ineffectiveness of the plaintiff's objections to it.
Official heading (Spanish): INFORMACIÓN BRINDADA POR AUTORIDADES EXTRANJERAS EN COLABORACIÓN DE AUTORIDADES MEXICANAS PARA COMPROBAR LA EXACTITUD DE LOS DATOS CONTENIDOS EN LOS PEDIMENTOS DE IMPORTACIÓN. INOPERANCIA DE LOS CUESTIONAMIENTOS QUE RESPECTO DE ELLA FORMULA LA ACTORA.
If customs bases its assessment on information from a foreign authority about import entries, arguments questioning that information are ineffective. Challenge the assessment's reasoning with your own evidence.
Customs broker patent. Failure to issue the call referred to in Article 159 of the Customs Law violates the human right to freedom of work.
Official heading (Spanish): PATENTE DE AGENTE ADUANAL. LA OMISIÓN DE EMITIR LA CONVOCATORIA A QUE SE REFIERE EL ARTÍCULO 159 DE LA LEY ADUANERA VULNERA EL DERECHO HUMANO A LA LIBERTAD DE TRABAJO.
Failing to issue the call for customs broker patents under Article 159 of the Customs Law violates the right to freedom of work. It supports an amparo by patent applicants and the companies that rely on them.
Certificate of origin. A non-producer exporter bears the burden of proving its veracity only as a third party with informed knowledge of a fact not its own [systematic reading of article 501(3)(b) with articles 401 and 505 of the repealed NAFTA].
Official heading (Spanish): CERTIFICADO DE ORIGEN. EL EXPORTADOR NO PRODUCTOR DE BIENES SÓLO DEBE SOPORTAR LA CARGA PROBATORIA SOBRE SU VERACIDAD, COMO UN TERCERO QUE TIENE CONOCIMIENTO INFORMADO DE UN HECHO QUE NO ES PROPIO [INTERPRETACIÓN SISTEMÁTICA DEL ARTÍCULO 501, APARTADO 3, INCISO B), EN RELACIÓN CON LOS DIVERSOS 401 Y 505 DEL TRATADO DE LIBRE COMERCIO DE AMÉRICA DEL NORTE (TLCAN) ABROGADO].
An exporter that does not produce the goods bears the burden of proving a certificate of origin's accuracy only as a third party with informed knowledge of a fact not its own, under articles 501(3)(b), 401 and 505 of the repealed NAFTA.
Sworn statement filed in Argentina. Its evidentiary value in light of the authority's verification powers over a refund of a balance in favor.
Official heading (Spanish): DECLARACIÓN JURADA PRESENTADA EN ARGENTINA. VALOR PROBATORIO DERIVADO DE LA FACULTAD DE VERIFICACIÓN DE LA AUTORIDAD, RESPECTO DEL SALDO A FAVOR SOLICITADO EN DEVOLUCIÓN.-
A sworn income statement filed in Argentina is not enough, by itself, to prove withholding and payment of foreign tax credited in the Mexican annual return. Additional evidence of payment is needed.
Tax liability of an expatriate worker. A Mexican tax resident assigned to work in Argentina may be subject to tax in both countries.
Official heading (Spanish): SUJECIÓN TRIBUTARIA DE UN TRABAJADOR EXPATRIADO. UN RESIDENTE FISCAL EN MÉXICO ASIGNADO A PRESTAR SUS SERVICIOS EN ARGENTINA PUEDE SER SUJETO AL PAGO DEL IMPUESTO EN AMBOS PAÍSES.-
A Mexican tax resident assigned to work in Argentina can be subject to Mexican income tax as a resident and to Argentine income tax under the source principle. Plan for foreign tax credits for expatriate assignments.
Director of Foreign Trade of the Puebla State Planning and Finance Secretariat. Competent to order and conduct verification of foreign-origin vehicles and goods in transit, for large taxpayers.
Official heading (Spanish): DIRECTOR DE COMERCIO EXTERIOR DE LA SECRETARÍA DE PLANEACIÓN Y FINANZAS DEL GOBIERNO DEL ESTADO DE PUEBLA. ES COMPETENTE PARA ORDENAR Y PRACTICAR LA VERIFICACIÓN DE VEHÍCULOS Y MERCANCÍAS DE PROCEDENCIA EXTRANJERA EN TRANSPORTE, TRATÁNDOSE DE GRANDES CONTRIBUYENTES.-
The Director of Foreign Trade of the Puebla State Planning and Finance Secretariat is competent to order and conduct verification of foreign-origin vehicles and goods in transit, for large taxpayers. Always check the authority's competence.
Customs value of used vehicles of foreign origin. When the authority bases its decision on data from a web page, it must print and certify that consultation.
Official heading (Spanish): VALOR EN ADUANA DE VEHÍCULOS USADOS DE PROCEDENCIA EXTRANJERA. CUANDO LA AUTORIDAD MOTIVA SU RESOLUCIÓN EN LOS DATOS OBTENIDOS DE UNA PÁGINA DE INTERNET, DEBE IMPRIMIR Y CERTIFICAR DICHA CONSULTA.-
When customs authorities support the value of a used vehicle with data from a web page, they must print and certify the consultation. Without certification, the valuation can be challenged for lack of reasoning.
Administrative customs procedure. The verifier need not record or display the official badge.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. NO ES NECESARIO QUE EL VERIFICADOR CIRCUNSTANCIE O EXHIBA SU PLACA OFICIAL.-
In customs inspection and the start of the administrative customs procedure, the verifier need not record or show the SAT-issued badge. The verifier's authority is validated by the assignment order.
Notice to the exporter of the document denying preferential tariff treatment. Its legality when delivered through a specialized courier company.
Official heading (Spanish): IX-CASE-1CE-3 NOTIFICACIÓN AL EXPORTADOR DEL DOCUMENTO DONDE SE NIEGA EL TRATO ARANCELARIO PREFERENCIAL. SU LEGALIDAD CUANDO SE REALIZA POR CONDUCTO DE UNA EMPRESA DE MENSAJERÍA ESPECIALIZADA.-
It is lawful to notify the exporter through a specialized courier of the document denying preferential tariff treatment arising from an origin verification.
Specialized Foreign Trade Chambers. They have jurisdiction over actions against acts based on a trade treaty or agreement signed by Mexico, not those based on double taxation treaties.
Official heading (Spanish): SALAS ESPECIALIZADAS EN MATERIA DE COMERCIO EXTERIOR. SON COMPETENTES PARA CONOCER DE LOS JUICIOS INTERPUESTOS CONTRA ACTOS QUE SE FUNDEN EN UN TRATADO O ACUERDO INTERNACIONAL EN MATERIA COMERCIAL SUSCRITO POR MÉXICO, Y NO DE LOS QUE SE PROMUEVAN CONTRA ACTOS SUSTENTADOS EN ACUERDOS INTERNACIONALES PARA EVITAR LA DOBLE TRIBUTACIÓN.
The Specialized Foreign Trade Chambers hear actions against acts based on trade treaties signed by Mexico, but not those based on double taxation treaties.
Jurisdiction of the Specialized Foreign Trade Chamber. It is not enough that the challenged ruling cites a Customs Law article; the authority must also have determined the plaintiff's customs status or set the assessment bases.
Official heading (Spanish): IX-TA-2aS-4 COMPETENCIA DE LA SALA ESPECIALIZADA EN MATERIA DE COMERCIO EXTERIOR.- PARA DETERMINAR SI SE ACTUALIZA, NO BASTA CON QUE LA RESOLUCIÓN IMPUGNADA SEÑALE UN ARTÍCULO DE LA LEY ADUA NERA, SINO QUE ES NECESARIO QUE ADEMÁS, LA AUTO RIDAD HAYA DETERMINADO LA SITUACIÓN ADUANERA DE LA ACTORA O FIJADO LAS BASES DE LIQUIDACIÓN, LO CUAL SE ADVIERTE ANALIZANDO DE FORMA INTEGRAL LA RESOLUCIÓN IMPUGNADA Y SU CONTEXTO.-
Jurisdiction of the Specialized Foreign Trade Chamber requires more than a citation to the Customs Law: the authority must have determined the plaintiff's customs status or set assessment bases.
General import tax. Determining the taxable base for used vehicles of foreign origin.
Official heading (Spanish): IMPUESTO GENERAL DE IMPORTACIÓN. DETERMINACIÓN DE SU BASE GRAVABLE TRATÁNDOSE DE VEHÍCULOS USADOS DE PROCEDENCIA EXTRANJERA.-
For used vehicles, the Customs Law sets its own valuation method: the taxable base results from applying the statutory factors to the value of an equivalent new vehicle of the model year.
Customs administrative procedure. The tariff classification and customs value opinion does not affect the final ruling.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. EL DICTAMEN DE CLASIFICACIÓN ARANCELARIA Y VALOR EN ADUANA NO TRASCIENDE A LA DETERMINA- CIÓN DE LA RESOLUCIÓN DEFINITIVA RESPECTIVA.-
The tariff classification and customs value opinion is a guiding technical view issued under discretionary power. It does not bind the authority when it issues the final ruling.
General import tax. The "fallback" valuation method in the last paragraph of Article 78 of the Customs Law does not violate the principle of proportionality.
Official heading (Spanish): IMPUESTO GENERAL DE IMPORTACIÓN. EL MÉTODO DE VALORACIÓN DENOMINADO “DEL ÚLTIMO RECUR- SO” CONTENIDO EN EL ARTÍCULO 78, ÚLTIMO PÁRRA- FO DE LA LEY ADUANERA NO VIOLA EL PRINCIPIO DE PROPORCIONALIDAD.-
The last paragraph of Article 78 of the Customs Law does not violate proportionality: it taxes the spending or consumption shown in acquiring and importing the vehicle.
General import tax. The reform of the last paragraph of Article 78 of the Customs Law conforms to the GATT (General Agreement on Tariffs and Trade of 1994) and does not violate proportionality.
Official heading (Spanish): IMPUESTO GENERAL DE IMPORTACIÓN. LA REFORMA AL ARTÍCULO 78, ÚLTIMO PÁRRAFO DE LA LEY ADUANERA, SE HIZO ACORDE CON LO DISPUESTO EN EL GATT (ACUERDO GENERAL SOBRE ARANCELES ADUANEROS Y COMERCIO DE 1994) Y NO VIOLA EL PRINCIPIO DE PROPORCIONALIDAD.-
The reform of the last paragraph of Article 78 of the Customs Law follows the 1994 General Agreement on Tariffs and Trade and does not violate proportionality. The method limits the authority's discretion.
Principle of immediacy. Compliance with it in the procedure under Article 150 of the Customs Law.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. SU CUMPLIMIENTO TRATÁNDOSE DEL PROCEDIMIENTO CONTEMPLADO EN EL ARTÍCULO 150 DE LA LEY ADUANERA.-
The procedure under Article 150 of the Customs Law cannot validly begin days before or after irregularities are detected: its powers are designed as a continuous sequence of acts.
Customs Law. Under Articles 46 and 150 of the Customs Law, which set the principle of immediacy, when goods in transit are inspected the transfer record must be drawn up when the vehicle is stopped to start the administrative procedure.
Official heading (Spanish): LEY ADUANERA. CONFORME A LOS ARTÍCULOS 46 Y 150 DE LA LEY ADUANERA, QUE ESTABLECEN EL PRINCIPIO DE INMEDIATEZ, CUANDO SE TRATA DE LA VERIFICACIÓN DE MERCANCÍAS EN TRANSPORTE, DEBEN LEVANTAR EL ACTA DE TRASLADO PARA DAR INICIO AL PROCEDIMIENTO ADMINISTRATIVO EN EL MOMENTO QUE SE DETIENE EL VEHÍCULO.-
When goods in transit are inspected, Articles 46 and 150 of the Customs Law require the transfer record to be prepared when the vehicle is stopped. Delay may support a nullity argument.
Principle of immediacy. It is not violated when the irregularity report is drawn up only after the laboratory report on the sample of hard-to-identify goods subject to customs inspection is received.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. NO SE TRANSGREDE CUANDO EL ACTA DE IRREGULARIDADES SE LEVANTA HASTA QUE SE RECIBE EL DICTAMEN DE LABORATORIO CORRESPONDIENTE A LA TOMA DE MUESTRA DE LA MERCANCÍA DE DIFÍCIL IDENTIFICACIÓN, SUJETA A RECONOCIMIENTO ADUANERO.-
The immediacy principle is not breached if the irregularity report on hard-to-identify goods is drawn up once the laboratory report arrives, within six months after sampling. Monitor that six-month window.
Principle of immediacy. It is respected when the sampling report is drawn up during the first or second customs inspection of hard-to-identify goods.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. SE RESPETA CUANDO DURANTE EL PRIMER O SEGUNDO RECONOCIMIENTO ADUANERO, DE MERCANCÍAS DE DIFÍCIL IDENTIFICACIÓN, SE LEVANTA EL ACTA DE MUESTREO RELATIVA.-
The immediacy principle is respected when the sampling report on hard-to-identify goods is drawn up during the first or second customs inspection. If it was drawn up at neither, there is room to challenge it.
Customs inspection. It may extend beyond the five-day period in Article 153-A of the Customs Law and Article 200 of its Regulations only for duly justified causes.
Official heading (Spanish): RECONOCIMIENTO ADUANERO. PUEDE EXTENDERSE DEL PLAZO DE CINCO DÍAS PREVISTO EN LOS ARTÍCULOS 153-A DE LA LEY ADUANERA Y 200 DEL REGLAMENTO DE LA LEY ADUANERA, ÚNICAMENTE BAJO CAUSAS DEBIDAMENTE JUSTIFICADAS.-
Customs inspection may exceed the five-day period in Article 153-A of the Customs Law and Article 200 of its Regulations only for justified cause. Hard-to-identify goods, which require sampling and analysis, meet that standard.
Initiating resolution of an antidumping investigation. The Ministry of Economy need not prove the existence of unfair international trade practices when issuing it.
Official heading (Spanish): RESOLUCIÓN DE INICIO DEL PROCEDIMIENTO DE INVESTIGACIÓN ANTIDUMPING, LA SECRETARÍA DE ECONOMÍA NO SE ENCUENTRA OBLIGADA A ACREDITAR LA EXISTENCIA DE PRÁCTICAS DESLEALES DE COMERCIO INTERNACIONAL AL MOMENTO DE EMITIRLA.-
When opening an antidumping investigation, the Ministry of Economy need not already prove unfair practices or hold conclusive evidence. That proof is built during the proceeding, which is where a company must mount its defense.
Value added tax. Imports of soy, almond and coconut beverages are taxed at the general 16% rate.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA IMPORTACIÓN DE BEBIDAS A BASE DE SOYA, ALMENDRAS Y COCO SE ENCUENTRA GRAVADA CONFORME A LA TASA GENERAL DEL 16 %.
Imported soy, almond and coconut beverages bear VAT at the general 16% rate because they result from a manufacturing or industrial process, excluded from the 0% rate in article 2o.-A, section I, subsection b), item 1, of the VAT Law.
Value added tax. Imports of coffee creamer substitute, liquid or powder, are taxed at the general 16% rate.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA IMPORTACIÓN DEL SUSTITUTO DE CREMA PARA CAFÉ –LÍQUIDO O EN POLVO–, SE ENCUENTRA GRAVADA CONFORME A LA TASA GENERAL DEL 16 %.
Imported coffee creamer substitute, liquid or powder, bears VAT at the general 16% rate because it results from a manufacturing or industrial process, excluded from the 0% rate in article 2o.-A, section I, subsection b), item 1, of the VAT Law.
Notice to the exporter of the document stating the intent to conduct a verification visit. Lawfulness of delivery through a specialized courier company.
Official heading (Spanish): NOTIFICACIÓN AL EXPORTADOR DEL DOCUMENTO DONDE CONSTE LA INTENCIÓN DE EFECTUAR UNA VISITA DE VERIFICACIÓN.- SU LEGALIDAD CUANDO SE REALIZA POR CONDUCTO DE UNA EMPRESA DE MENSAJERÍA ESPECIALIZADA.-
The document announcing a verification visit must be notified in writing to the exporter, by certified mail with return receipt or another means that leaves proof. The precedent accepts a specialized courier company.
Free trade agreement with Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua; general import duty. Sugar from Nicaragua imported under a unilateral quota issued by the Mexican government is not subject to payment.
Official heading (Spanish): TRATADO DE LIBRE COMERCIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y LAS REPÚBLICAS DECOSTA RICA, EL SALVADOR, GUATEMALA,HONDURAS Y NICARAGUA IMPUESTO GENERAL DE IMPORTACIÓN. EL AZÚCAR PROVENIENTE DE LA REPÚBLICA DE NICARAGUA IMPORTADA A MÉXICO EN RAZÓN DE UN CUPO UNILATERAL DE IMPORTACIÓN EMITIDO POR EL GOBIERNO MEXICANO, NO ESTÁ SUJETA A SU PAGO.-
Sugar from Nicaragua imported under a unilateral quota issued by the Mexican government owes no general import duty. Confirm that the Ministry of Economy issued the quota for the year of the transaction and that the importer meets the requirements.
Principle of immediacy. It is not violated when the irregularity report is drawn up only after the laboratory report on the sample of hard-to-identify goods subject to customs inspection is received.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. NO SE TRANSGREDE CUANDO EL ACTA DE IRREGULARIDADES SE LEVANTA HASTA QUE SE RECIBE EL DICTAMEN DE LABORATORIOCORRESPONDIENTE A LA TOMA DE MUESTRA DE LA MERCANCÍA DE DIFÍCIL IDENTIFICACIÓN, SUJETA A RECONOCIMIENTO ADUANERO.-
The immediacy principle is not breached if the irregularity report on hard-to-identify goods is drawn up once the laboratory report arrives, within six months after sampling. Monitor that six-month window.
Principle of immediacy. It is respected when the sampling report is drawn up during the first or second customs inspection of hard-to-identify goods.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. SE RESPETA CUANDO DURANTE EL PRIMER O SEGUNDO RECONOCIMIENTO ADUANERO, DE MERCANCÍAS DE DIFÍCIL IDENTIFICACIÓN, SE LEVANTA EL ACTA DE MUESTREO RELATIVA.-
The immediacy principle is respected when the sampling report on hard-to-identify goods is drawn up during the first or second customs inspection. If it was drawn up at neither, there is room to challenge it.
Customs inspection. It may extend beyond the five-day period in Article 153-A of the Customs Law and Article 200 of its Regulations only for duly justified causes.
Official heading (Spanish): RECONOCIMIENTO ADUANERO. PUEDE EXTENDERSE DEL PLAZO DE CINCO DÍAS PREVISTO EN LOS ARTÍCULOS 153-A DE LA LEY ADUANERA Y 200 DEL REGLAMENTO DE LA LEY ADUANERA, ÚNICAMENTE BAJO CAUSAS DEBIDAMENTE JUSTIFICADAS.-
Customs inspection may exceed the five-day period in Article 153-A of the Customs Law and Article 200 of its Regulations only for justified cause. Hard-to-identify goods, which require sampling and analysis, meet that standard.
Tariff classification of novel goods. Judicial analysis may consider evolutionary changes in tariff headings, even if added to the legal order after the challenged act.
Official heading (Spanish): CLASIFICACIÓN ARANCELARIA DE MERCANCÍAS NOVEDOSAS. SU ANÁLISIS EN LA VÍA JURISDICCIONAL PUEDE ATENDER A LOS CAMBIOS EVOLUTIVOS DE LAS FRACCIONES ARANCELARIAS, AUN CUANDO SEAN INCORPORADAS AL ORDEN JURÍDICO NACIONAL CON POSTERIORIDAD A LA EMISIÓN DEL ACTO IMPUGNADO.
In disputes over tariff classification of novel goods, the court may consider the evolution of tariff headings even if added after the challenged act. Useful for recent-technology products without a clear heading.
Desk audit on tariff classification of goods subject to customs examination. The absence of rules allowing sampling and expert opinions in that procedure does not prevent carrying them out.
Official heading (Spanish): REVISIÓN DE GABINETE SOBRE LA CLASIFICACIÓN ARANCELARIA DE MERCANCÍAS SUJETAS A RECONOCIMIENTO ADUANERO. LA AUSENCIA DE NORMATIVA QUE PERMITA LA TOMA DE MUESTRAS Y EL DESAHOGO DE DICTÁMENES EN EL PROCEDIMIENTO RELATIVO, NO IMPIDE LLEVARLOS A CABO.
Although the rules do not regulate sampling or expert opinions in a tariff-classification desk audit, the authority may still do both. A defense should not rely on that regulatory gap.
Customs examination of goods. Article 43, sixth paragraph of the Customs Law (pre-June 25, 2018 reform), by setting no limits on the authorities' exercise of that power, does not violate the non bis in idem principle.
Official heading (Spanish): RECONOCIMIENTO ADUANERO DE MERCANCÍAS. EL ARTÍCULO 43, SEXTO PÁRRAFO, DE LA LEY ADUANERA (EN SU TEXTO ANTERIOR A LA REFORMA PUBLICADA EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 25 DE JUNIO DE 2018), AL NO ESTABLECER LIMITANTES PARA QUE LAS AUTORIDADES FISCALES EJERZAN ESA FACULTAD, NO VIOLA EL PRINCIPIO NON BIS IN ÍDEM.
Article 43, sixth paragraph of the Customs Law, as worded before the June 25, 2018 reform, does not violate non bis in idem by leaving the customs examination power unlimited. The same goods may be examined more than once.
Technical opinion issued by the Central Administrator of Laboratories and Scientific Services. It is not an act of burden that must meet the requirements of legal basis and reasoning.
Official heading (Spanish): DICTAMEN TÉCNICO EMITIDO POR EL ADMINISTRADOR CENTRAL DE LABORATORIOS Y SERVICIOS CIENTÍFICOS. NO CONSTITUYE UN ACTO DE MOLESTIA QUE DEBA REUNIR LOS REQUISITOS DE FUNDAMENTACIÓN Y MOTIVACIÓN.-
The technical opinion of the Central Administrator of Laboratories and Scientific Services is an internal opinion between authorities, not an act of burden, so it needs no separate legal basis and reasoning. In customs defense, challenge the final act instead.
Decree establishing the general import tax for the border region and northern border strip. The taxpayer must prove the sale of the goods.
Official heading (Spanish): DECRETO POR EL QUE SE ESTABLECE EL IMPUESTO GENERAL DE IMPORTACIÓN PARA LA REGIÓN FRONTERIZA Y LA FRANJA FRONTERIZA NORTE. CORRESPONDE AL CONTRIBUYENTE ACREDITAR LA ENAJENACIÓN DE LOS BIENES.-
A taxpayer importing under the northern border region and strip Decree must prove it consumed and sold the goods; the burden is not on the authority. Keep records of what happened to the imported goods.
Admissibility. Re-shipment of goods from the border region or northern border strip into the interior of the country.
Official heading (Spanish): PROCEDENCIA. REEXPEDICIÓN DE MERCANCÍA DE LA FRANJA FRONTERIZA O REGIÓN FRONTERIZA NORTE AL INTERIOR DEL PAÍS.-
If an importer failed to meet article 6, section III of the border region Decree, it is presumed to have sold the goods in the interior and is bound accordingly. Document any movement of goods out of the border zone.
Subrogation in customs matters.
Official heading (Spanish): SUBROGACIÓN EN MATERIA ADUANERA.-
A party bringing goods in under the northern border region and strip Decree obtains a benefit and must respect its conditions. This concerns customs subrogation. Check compliance with the conditions before transferring or moving goods.
Refund of excess duties paid. When the deadline under Article 5.3(4) of the free trade agreement with Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua runs from a moment other than the import date.
Official heading (Spanish): DEVOLUCIÓN DE ARANCELES PAGADOS EN EXCESO. SUPUESTO EN QUE EL PLAZO PARA SOLICITARLA PREVISTO POR EL ARTÍCULO 5.3 NUMERAL 4 DEL TRATADO DE LIBRE COMERCIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y LAS REPÚBLICAS DE COSTA RICA, EL SALVADOR, GUATEMALA, HONDURAS Y NICARAGUA, DEBE COMPUTARSE A PARTIR DE UN MOMENTO DIVERSO A LA FECHA DE IMPORTACIÓN DE LA MERCANCÍA.-
The one-year deadline to request a refund of excess duties under the Central America free trade agreement runs from when the importer is told the correct tariff classification following an annulment, not from the import date.
Customs administrative procedure. If the address given by the passenger is abroad, the final decision may be notified by public notice (edictos).
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. SI EL DOMICILIO SEÑALADO POR EL PASAJERO ESTÁ UBICADO EN EL EXTRANJERO LA NOTIFICACIÓN DE LA RESOLUCIÓN DEFINITIVA PUEDE REALIZARSE MEDIANTE EDICTOS.-
If a passenger lists an address abroad in a customs proceeding, the final decision may be served by public notice (edictos) under Mexico's international treaties. Giving a foreign address makes this route available to the authority.
Service in customs administrative proceedings. It must be made at the conventional address when one was designated under the last paragraph of Article 152 of the Customs Law.
Official heading (Spanish): NOTIFICACIÓN CON MOTIVO DEL PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. DEBE PRACTICARSE EN EL DOMICILIO CONVENCIONAL CUANDO ÉSTE SE HUBIESE DESIGNADO EN TÉRMINOS DEL ÚLTIMO PÁRRAFO DEL ARTÍCULO 152 DE LA LEY ADUANERA.-
If a conventional address was designated under the last paragraph of Article 152 of the Customs Law, service at any other place is unlawful. In customs proceedings, designate one and make sure it is used.
Agreement subjecting sugar exports to prior permit and setting a maximum export quota, published in the Official Gazette on October 5, 2017 (Sugar Agreement). Its purpose.
Official heading (Spanish): VIII-CASE-1CE-12 ACUERDO POR EL QUE SE SUJETA A PERMISO PREVIO LA EXPORTACIÓN DE AZÚCAR Y SE ESTABLECE UN CUPO MÁXIMO PARA SU EXPORTACIÓN, PUBLICADO EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL CINCO DE OCTUBRE DE DOS MIL DIECISIETE (ACUERDO AZÚCAR). OBJETO DEL.-
Under the applicable decree, the Ministry of Economy may grant prior permits to export sugar, following the guidelines of the October 2017 Sugar Agreement.
Fee paid on renewing registration in the VAT and IEPS company certification scheme. It cannot be refunded under article 100-A of the Customs Law.
Official heading (Spanish): VIII-CASE-1CE-13 DERECHO PAGADO CON MOTIVO DE LA RENOVACIÓN DEL REGISTRO EN EL ESQUEMA DE CERTIFICACIÓN DE EMPRESAS EN MODALIDAD IVA E IEPS. NO ES SUSCEPTIBLE DE DEVOLUCIÓN CONFORME AL ARTÍCULO 100- A DE LA LEY ADUANERA.-
The fee paid to renew registration in the VAT and IEPS certification scheme is not an undue payment and cannot be refunded under article 100-A of the Customs Law.
Registration in the VAT and IEPS company certification scheme. Upon renewal, companies must pay the fee under article 40, subsection m), of the Federal Fees Law.
Official heading (Spanish): VIII-CASE-1CE-14 REGISTRO DE ESQUEMA DE CERTIFICACIÓN DE EMPRESAS EN MODALIDAD IVA E IEPS. AL OTORGARSE SU RENOVACIÓN DICHAS EMPRESAS ESTÁN OBLIGADAS A PAGAR EL DERECHO CORRESPONDIENTE CONFORME AL ARTÍCULO 40 INCISO M), DE LA LEY FEDERAL DE DERECHOS.-
When a company's VAT and IEPS certification is renewed, the fee in article 40, subsection m), of the Federal Fees Law must be paid. Budget for it at every renewal.
Refund of excess duties paid. When the deadline under Article 5.3(4) of the free trade agreement with Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua runs from a moment other than the import date.
Official heading (Spanish): DEVOLUCIÓN DE ARANCELES PAGADOS EN EXCESO. SUPUESTO EN QUE EL PLAZO PARA SOLICITARLA PREVISTO POR EL ARTÍCULO 5.3 NUMERAL 4 DEL TRATADO DE LIBRE COMERCIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y LAS REPÚBLICAS DE COSTA RICA, EL SALVADOR, GUATEMALA, HONDURAS Y NICARAGUA, DEBE COMPUTARSE A PARTIR DE UN MOMENTO DIVERSO A LA FECHA DE IMPORTACIÓN DE LA MERCANCÍA.-
The one-year deadline to request a refund of excess duties under the Central America free trade agreement runs from when the importer is told the correct tariff classification following an annulment, not from the import date.
Circumvention of antidumping duties procedure under Article 89 B of the Foreign Trade Law. Price discrimination, injury and causation need not be considered.
Official heading (Spanish): PROCEDIMIENTO DE ELUSIÓN DE CUOTAS COMPENSATORIAS PREVISTO EN EL ARTÍCULO 89 B DE LA LEY DE COMERCIO EXTERIOR. RESULTA INNECESARIO TOMAR EN CONSIDERACIÓN LA DISCRIMINACIÓN DE PRECIOS, EL DAÑO Y LA RELACIÓN CAUSAL ENTRE AMBOS.-
In the circumvention procedure under Article 89 B of the Foreign Trade Law, the authority need not analyze price discrimination, injury or causation. Importers of goods subject to duties should plan a defense that does not rely on those points.
Antidumping investigation procedure. Article 166 of the Foreign Trade Law Regulations, governing how the public hearing is conducted, does not violate the right to adequate defense, essential procedural formalities, or procedural equality.
Official heading (Spanish): PROCEDIMIENTO DE INVESTIGACIÓN EN MATERIA DE PRÁCTICAS DESLEALES DE COMERCIO INTERNACIONAL (ANTIDUMPING). EL ARTÍCULO 166 DEL REGLAMENTO DE LA LEY DE COMERCIO EXTERIOR QUE PREVÉ LA FORMA EN QUE SE LLEVARÁ A CABO LA AUDIENCIA PÚBLICA, NO VIOLA EL DERECHO FUNDAMENTAL A UNA DEFENSA ADECUADA, NO TRANSGREDE LAS FORMALIDADES ESENCIALES DEL PROCEDIMIENTO, NI EL PRINCIPIO DE IGUALDAD PROCESAL.
Article 166 of the Foreign Trade Law Regulations, governing the antidumping public hearing, does not violate adequate defense, essential formalities or procedural equality. It is not a sound basis to attack how the hearing is run.
Antidumping investigation procedure. Judicial review of the related resolutions follows the standards of regulatory administrative law.
Official heading (Spanish): PROCEDIMIENTO DE INVESTIGACIÓN EN MATERIA DE PRÁCTICAS DESLEALES DE COMERCIO INTERNACIONAL (ANTIDUMPING). EL ESTÁNDAR DE ESCRUTINIO JURISDICCIONAL BAJO EL CUAL DEBEN ANALIZARSE LAS RESOLUCIONES RELATIVAS, ES BAJO LOS PARÁMETROS DEL DERECHO ADMINISTRATIVO REGULADOR.
Courts review antidumping investigation resolutions under the standards of regulatory administrative law. In practice, review starts from the authority's technical expertise, so challenges must be well substantiated.
Mexico-United States income tax treaty; flat-rate business tax. Exercising the option in paragraph 5 of Article 6 of the Treaty does not trigger that tax.
Official heading (Spanish): CONVENIO ENTRE EL GOBIERNO DE LOS ESTADOS UNIDOS MEXICANOS Y EL GOBIERNO DE LOS ESTADOS UNIDOS DE AMÉRICA PARA EVITAR LA DOBLE IMPOSICIÓN E IMPEDIR LA EVASIÓN FISCAL EN MATERIA DE IMPUESTOS SOBRE LA RENTA IMPUESTO EMPRESARIAL A TASA ÚNICA. CONVENIO ENTRE EL GOBIERNO DE LOS ESTADOS UNIDOS MEXICANOS Y EL GOBIERNO DE LOS ESTADOS UNIDOS DE AMÉRICA PARA EVITAR LA DOBLE IMPOSICIÓN E IMPEDIR LA EVASIÓN FISCAL EN MATERIA DE IMPUESTOS SOBRE LA RENTA. EL EJERCICIO DE LA OPCIÓN PREVISTA EN EL PÁRRAFO 5 DEL ARTÍCULO 6 DEL CONVENIO, NO TIENE COMO CONSECUENCIA CAUSAR EL IMPUESTO RELATIVO.-
If a nonresident is not subject to the flat-rate business tax under its own law, the U.S.-Mexico treaty cannot place it within that tax's triggers. Making the election under paragraph 5 of Article 6 does not create that tax.
Refund of excess duties paid. When the deadline under Article 5.3(4) of the free trade agreement with Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua runs from a moment other than the import date.
Official heading (Spanish): DEVOLUCIÓN DE ARANCELES PAGADOS EN EXCESO. SUPUESTO EN QUE EL PLAZO PARA SOLICITARLA PREVISTO POR EL ARTÍCULO 5.3 NUMERAL 4 DEL TRATADO DE LIBRE COMERCIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y LAS REPÚBLICAS DE COSTA RICA, EL SALVADOR, GUATEMALA, HONDURAS Y NICARAGUA, DEBE COMPUTARSE A PARTIR DE UN MOMENTO DIVERSO A LA FECHA DE IMPORTACIÓN DE LA MERCANCÍA.-
The one-year deadline to request a refund of excess duties under the Central America free trade agreement runs from when the importer is told the correct tariff classification following an annulment, not from the import date.
General import tax. The invoice, certificate of origin, sales contract and similar documents are suitable to prove the transaction value of goods under Article 64 of the Customs Law.
Official heading (Spanish): IMPUESTO GENERAL DE IMPORTACIÓN. LA FACTURA, EL CERTIFICADO DE ORIGEN, EL CONTRATO DE COMPRAVENTA, ENTRE OTROS, SON DOCUMENTOS IDÓNEOS PARA ACREDITAR EL VALOR DE TRANSACCIÓN DE LAS MERCANCÍAS PREVISTO EN EL ARTÍCULO 64 DE LA LEY ADUANERA.-
If the importer proves the transaction value declared in the customs entry with suitable documents, the authority cannot set it under Article 71 of the Customs Law. A complete file protects the declared value.
Origin verification. Use of the NAFTA procedures is discretionary.
Official heading (Spanish): VERIFICACIÓN DE ORIGEN.- EL EJERCICIO DE LOS PROCEDIMIENTOS DEL TRATADO DE LIBRE COMERCIO DE AMÉRICA DEL NORTE ES DE CARÁCTER DISCRECIONAL.-
NAFTA Article 506 provides distinct, independent verification routes, not successive stages. The Mexican authority may choose at its discretion which to use.
General import tax. Determining its tax base is unlawful when the authority sets goods' value from a website consultation and fails to certify its content.
Official heading (Spanish): IMPUESTO GENERAL DE IMPORTACIÓN. RESULTA ILEGAL LA DETERMINACIÓN DE SU BASE GRAVABLE CUANDO LA AUTORIDAD OPTA POR DETERMINAR EL VALOR DE LAS MERCANCÍAS CON BASE EN LA CONSULTA REALIZADA A UNA PÁGINA DE INTERNET Y ES OMISA EN CERTIFICAR EL CONTENIDO DE LA MISMA.-
If the authority sets the import tax base from a website and does not certify its content, the assessment is insufficiently reasoned and fails GATT Article 7. A useful customs defense argument.
Customs administrative procedure. The verifier is competent to conduct the customs inspection and take part in preparing the initial record.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. EL VERIFICADOR ES COMPETENTE PARA REALIZAR EL RECONOCIMIENTO ADUANERO Y PARA PARTICIPAR EN EL LEVANTAMIENTO DEL ACTA DE INICIO.-
The verifier only assists with the initial record, which the Customs Administrator issues. His jurisdiction need not be grounded in it, and the record is reviewed as a whole.
Customs administrative procedure. The issue date of the verification letter or order need not be stated if the procedure began with the customs inspection.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. NO ES NECESARIA LA CIRCUNSTANCIACIÓN DE LA FECHA DE EXPEDICIÓN DEL OFICIO U ORDEN DE VERIFICACIÓN SI INICIÓ CON MOTIVO DEL RECONOCIMIENTO ADUANERO.-
Only procedures starting from a field audit or off-site verification require a prior order. If a procedure starts with a customs inspection, no order date needs to be recorded.
Customs administrative procedure. The verifier need not state or display his official badge.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. NO ES NECESARIO QUE EL VERIFICADOR CIRCUNSTANCIE O EXHIBA SU PLACA OFICIAL.-
The verifier's identification letter suffices. Stating or showing the SAT badge is not required during the customs inspection or at the start of the procedure.
Positive administrative silence. An extension request under the IMMEX program decree does not generate it if the authority rules within the decree's deadline.
Official heading (Spanish): VIII-CASE-1CE-10 AFIRMATIVA O POSITIVA FICTA. AMPLIACIÓN AL PROGRAMA ESTABLECIDO EN EL DECRETO PARA EL FOMENTO DE LA INDUSTRIA MANUFACTURERA, MAQUILADORA Y DE SERVICIOS DE EXPORTACIÓN (IMMEX). NO SE SURTE SI LA AUTORIDAD RESUELVE DENTRO DEL PLAZO QUE PREVÉ EL DECRETO RESPECTIVO.-
No positive administrative silence arises on an IMMEX program extension request if the authority issued an express denial within the decree's deadline. Check the notification date before relying on silence.
Registration in the company certification scheme for VAT and IEPS. Payment of fees for enrollment.
Official heading (Spanish): VIII-CASE-1CE-11 REGISTRO EN EL ESQUEMA DE CERTIFICACIÓN DE EMPRESAS BAJO LAS MODALIDADES DEL IMPUESTO AL VALOR AGREGADO E IMPUESTO ESPECIAL SOBRE PRODUCCIÓN Y SERVICIOS. PAGO DE DERECHOS PARA SU INSCRIPCIÓN.-
Enrollment in the VAT and IEPS company certification scheme requires paying a fee. That the General Foreign Trade Rules do not mention it when describing the procedure does not remove the payment.
Verification order for foreign-origin vehicles and foreign trade goods in transit under article 42, section VI, of the Federal Tax Code. Customs authorities need not expressly cite article 43, section II, to ground their material competence to appoint those who carry it out.
Official heading (Spanish): VIII-CASE-2CE-7 ORDEN DE VERIFICACIÓN DE VEHÍCULOS DE PROCEDENCIA EXTRANJERA Y DE MERCANCÍAS DE COMERCIO EXTERIOR EN TRANSPORTE, EJERCIDA EN TÉRMINOS DEL ARTÍCULO 42, FRACCIÓN VI, DEL CÓDIGO FISCAL DE LA FEDERACIÓN. LA AUTORIDAD ADUANERA NO SE ENCUENTRA OBLIGADA A CITAR EXPRESAMENTE EL DIVERSO ARTÍCULO 43, FRACCIÓN II, DE DICHO ORDENAMIENTO LEGAL, PARA FUNDAR SU COMPETENCIA MATERIAL DE DESIGNAR PERSONAS PARA PRACTICARLA.-
In a verification order for goods in transit under article 42, section VI, of the Federal Tax Code, customs authorities need not cite article 43, section II, to support their power to designate the persons who carry it out.
Subject-matter jurisdiction over amparo actions challenging rule 2.4.1 of the Seventh Resolution of Amendments to the 2020 General Foreign Trade Rules. It lies with courts of general administrative matters.
Official heading (Spanish): COMPETENCIA POR MATERIA PARA CONOCER DE LOS JUICIOS DE AMPARO EN LOS QUE SE RECLAME LA REGLA 2.4.1. DE LA SÉPTIMA RESOLUCIÓN DE MODIFICACIONES A LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2020. CORRESPONDE A LOS ÓRGANOS JURISDICCIONALES EN MATERIA ADMINISTRATIVA GENÉRICA.
Amparo actions against rule 2.4.1 of the Seventh Resolution of Amendments to the 2020 General Foreign Trade Rules (entry or exit of goods at an unauthorized location) fall to courts of general administrative jurisdiction.
Customs duties. Article 40, subsection m), of the Federal Duties Law, charging for processing and granting registrations, concessions and authorizations in the certified companies registry, does not violate tax equity (law in force for fiscal years 2015 to 2020).
Official heading (Spanish): DERECHOS ADUANEROS. EL ARTÍCULO 40, INCISO M), DE LA LEY FEDERAL DE DERECHOS, QUE PREVÉ SU PAGO POR EL TRÁMITE Y EL OTORGAMIENTO DE INSCRIPCIONES, CONCESIONES Y AUTORIZACIONES EN EL REGISTRO DE EMPRESAS CERTIFICADAS, NO VULNERA EL PRINCIPIO DE EQUIDAD TRIBUTARIA (LEGISLACIÓN VIGENTE PARA LOS EJERCICIOS FISCALES DE 2015 A 2020).
The customs fee in Article 40, subsection m), of the Federal Duties Law, for processing and granting authorizations in the certified companies registry, does not violate tax equity (fiscal years 2015 to 2020).
Customs duties. Article 40, subsection m), of the Federal Duties Law and rule 7.1.1, section XVIII, of the First Resolution of Amendments to the 2020 General Foreign Trade Rules do not violate legal certainty or tax legality (fiscal years 2015 to 2020).
Official heading (Spanish): DERECHOS ADUANEROS. EL ARTÍCULO 40, INCISO M), DE LA LEY FEDERAL DE DERECHOS, QUE PREVÉ SU PAGO POR EL TRÁMITE Y EL OTORGAMIENTO DE INSCRIPCIONES, CONCESIONES Y AUTORIZACIONES EN EL REGISTRO DE EMPRESAS CERTIFICADAS, Y LA REGLA 7.1.1., FRACCIÓN XVIII, DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2020, NO TRANSGREDEN LOS PRINCIPIOS DE SEGURIDAD JURÍDICA Y DE LEGALIDAD TRIBUTARIA (LEGISLACIÓN VIGENTE PARA LOS EJERCICIOS FISCALES DE 2015 A 2020).
Neither Article 40, subsection m), of the Federal Duties Law nor rule 7.1.1, section XVIII, of the 2020 General Foreign Trade Rules violates legal certainty or tax legality (fiscal years 2015 to 2020).
Customs duties. Article 40, subsection m), of the Federal Duties Law and rule 7.1.1, section XVIII, of the First Resolution of Amendments to the 2020 General Foreign Trade Rules do not violate the principle of non-retroactivity (fiscal years 2015 to 2020).
Official heading (Spanish): DERECHOS ADUANEROS. EL ARTÍCULO 40, INCISO M), DE LA LEY FEDERAL DE DERECHOS, QUE PREVÉ SU PAGO POR EL TRÁMITE Y EL OTORGAMIENTO DE INSCRIPCIONES, CONCESIONES Y AUTORIZACIONES EN EL REGISTRO DE EMPRESAS CERTIFICADAS, Y LA REGLA 7.1.1., FRACCIÓN XVIII, DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2020, NO VIOLAN EL PRINCIPIO DE IRRETROACTIVIDAD (LEGISLACIÓN VIGENTE PARA LOS EJERCICIOS FISCALES DE 2015 A 2020).
Article 40, subsection m), of the Federal Duties Law and rule 7.1.1, section XVIII, of the 2020 General Foreign Trade Rules do not violate the principle of non-retroactivity (fiscal years 2015 to 2020).
Suspension from the Importers Registry and Specific Sectors Importers Registry. Rule 1.3.3, section XVII of the 2019 General Foreign Trade Rules violates reserve of law and hierarchical subordination by creating suspension grounds not in the Customs Law or its Regulations.
Official heading (Spanish): SUSPENSIÓN EN EL PADRÓN DE IMPORTADORES Y EN EL PADRÓN DE IMPORTADORES DE SECTORES ESPECÍFICOS. LA REGLA 1.3.3., FRACCIÓN XVII, DE LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2019, TRANSGREDE LOS PRINCIPIOS DE RESERVA DE LEY Y DE SUBORDINACIÓN JERÁRQUICA, AL PREVER SUPUESTOS DE SUSPENSIÓN NO REGULADOS EN LA LEY ADUANERA NI EN SU REGLAMENTO.
Rule 1.3.3, section XVII of the 2019 General Foreign Trade Rules breaches reserve of law and hierarchical subordination by creating importer-registry suspension grounds absent from the Customs Law and its Regulations. It supports challenging suspensions based on it.
Technical opinion issued by the Central Administrator of Laboratories and Scientific Services. It is not an act of burden that must meet the requirements of legal basis and reasoning.
Official heading (Spanish): DICTAMEN TÉCNICO EMITIDO POR EL ADMINISTRADOR CENTRAL DE LABORATORIOS Y SERVICIOS CIENTÍFICOS. NO CONSTITUYE UN ACTO DE MOLESTIA QUE DEBA REUNIR LOS REQUISITOS DE FUNDAMENTACIÓN Y MOTIVACIÓN.-
The technical opinion of the Central Administrator of Laboratories and Scientific Services is an internal opinion between authorities, not an act of burden, so it needs no separate legal basis and reasoning. In customs defense, challenge the final act instead.
General import tax. The invoice, certificate of origin, sales contract and similar documents are suitable to prove the transaction value of goods under Article 64 of the Customs Law.
Official heading (Spanish): IMPUESTO GENERAL DE IMPORTACIÓN. LA FACTURA, EL CERTIFICADO DE ORIGEN, EL CONTRATO DE COMPRAVENTA, ENTRE OTROS, SON DOCUMENTOS IDÓNEOS PARA ACREDITAR EL VALOR DE TRANSACCIÓN DE LAS MERCANCÍAS PREVISTO EN EL ARTÍCULO 64 DE LA LEY ADUANERA.-
An importer proving transaction value with the invoice, certificate of origin, sales contract and similar documents meets Article 64 of the Customs Law. Build this file for each import.
Origin verification. Use of the NAFTA procedures is discretionary.
Official heading (Spanish): VERIFICACIÓN DE ORIGEN.- EL EJERCICIO DE LOS PROCEDIMIENTOS DEL TRATADO DE LIBRE COMERCIO DE AMÉRICA DEL NORTE ES DE CARÁCTER DISCRECIONAL.-
The verification methods in NAFTA Article 506 are not stages of a single procedure but separate, independent routes, and the Mexican authority may choose which to use.
Customs examination of goods. The legality of the related circumstantial record is not conditioned on stating the exact address of the customs office where the proceeding took place.
Official heading (Spanish): RECONOCIMIENTO ADUANERO DE MERCANCÍAS. LA LEGALIDAD DEL ACTA CIRCUNSTANCIADA RELATIVA NO ESTÁ CONDICIONADA A QUE SE ASIENTE EL DOMICILIO EXACTO DE LA ADUANA EN LA QUE SE LLEVÓ A CABO LA DILIGENCIA.
A customs examination record is not unlawful for omitting the exact address of the customs office where it occurred. A defense should not rest on that defect alone.
Customs examination of goods. Articles 46 and 152 of the Customs Law, by not requiring the exact customs address in the circumstantial record, do not violate the legal certainty right in Article 16 of the Constitution.
Official heading (Spanish): RECONOCIMIENTO ADUANERO DE MERCANCÍAS. LOS ARTÍCULOS 46 Y 152 DE LA LEY ADUANERA, AL NO PREVER QUE EN EL ACTA CIRCUNSTANCIADA RELATIVA SE PRECISE EL DOMICILIO EXACTO DE LA ADUANA EN LA QUE SE LLEVÓ A CABO LA DILIGENCIA, NO VULNERAN EL DERECHO FUNDAMENTAL A LA SEGURIDAD JURÍDICA CONTENIDO EN EL ARTÍCULO 16 DE LA CONSTITUCIÓN POLÍTICA DE LOS ESTADOS UNIDOS MEXICANOS.
Articles 46 and 152 of the Customs Law do not breach the legal certainty guaranteed by Article 16 of the Constitution by not requiring the exact customs address in the examination record. That unconstitutionality argument is rejected.
Free Trade Agreement between Mexico and Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua. General import tax. Sugar from Nicaragua imported under a unilateral import quota issued by the Mexican government is not subject to payment.
Official heading (Spanish): TRATADO DE LIBRE COMERCIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y LAS REPÚBLICAS DE COSTA RICA, EL SALVADOR, GUATEMALA, HONDURAS Y NICARAGUA IMPUESTO GENERAL DE IMPORTACIÓN. EL AZÚCAR PROVENIENTE DE LA REPÚBLICA DE NICARAGUA IMPORTADA A MÉXICO EN RAZÓN DE UN CUPO UNILATERAL DE IMPORTACIÓN EMITIDO POR EL GOBIERNO MEXICANO, NO ESTÁ SUJETA A SU PAGO.-
Anyone claiming exemption from general import tax on Nicaraguan sugar must show the Mexican government issued a unilateral import quota that year. Then the tax is not due.
Principle of immediacy. It is not violated when the irregularities record is drawn up only upon receipt of the laboratory report on the sample of hard-to-identify goods subject to customs inspection.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. NO SE TRANSGREDE CUANDO EL ACTA DE IRREGULARIDADES SE LEVANTA HASTA QUE SE RECIBE EL DICTAMEN DE LABORATORIO CORRESPONDIENTE A LA TOMA DE MUESTRA DE LA MERCANCÍA DE DIFÍCIL IDENTIFICACIÓN, SUJETA A RECONOCIMIENTO ADUANERO.-
Immediacy is not affected if the irregularities record on hard-to-identify goods is drawn up within six months of sampling, when the laboratory report arrives.
Principle of immediacy. It is respected when a sampling record is drawn up during the first or second customs inspection of hard-to-identify goods.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. SE RESPETA CUANDO DURANTE EL PRIMER O SEGUNDO RECONOCIMIENTO ADUANERO, DE MERCANCÍAS DE DIFÍCIL IDENTIFICACIÓN, SE LEVANTA EL ACTA DE MUESTREO RELATIVA.-
Immediacy is respected when, in the first or second customs inspection of hard-to-identify goods, a sampling record is drawn up instead of an irregularities record.
Customs inspection. It may exceed the five-day period in articles 153-A of the Customs Law and 200 of its Regulations only for duly justified reasons.
Official heading (Spanish): RECONOCIMIENTO ADUANERO. PUEDE EXTENDERSE DEL PLAZO DE CINCO DÍAS PREVISTO EN LOS ARTÍCULOS 153-A DE LA LEY ADUANERA Y 200 DEL REGLAMENTO DE LA LEY ADUANERA, ÚNICAMENTE BAJO CAUSAS DEBIDAMENTE JUSTIFICADAS.-
Difficulty identifying goods justifies extending the customs inspection past the five days in articles 153-A of the Customs Law and 200 of its Regulations.
Customs value of used foreign vehicles. When the authority bases its ruling on website data, it must print and certify that query.
Official heading (Spanish): VALOR EN ADUANA DE VEHÍCULOS USADOS DE PROCEDENCIA EXTRANJERA. CUANDO LA AUTORIDAD MOTIVA SU RESOLUCIÓN EN LOS DATOS OBTENIDOS DE UNA PÁGINA DE INTERNET, DEBE IMPRIMIR Y CERTIFICAR DICHA CONSULTA.-
An authority basing a used vehicle's customs value on website data must print and certify the query to give certainty about its currency and period.
Customs administrative procedure. The verifier is competent to conduct the customs inspection and take part in preparing the initial record.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. EL VERIFICADOR ES COMPETENTE PARA REALIZAR EL RECONOCIMIENTO ADUANERO Y PARA PARTICIPAR EN EL LEVANTAMIENTO DEL ACTA DE INICIO.-
In the initial record of a customs procedure the verifier's jurisdiction need not be grounded, as the verifier only assists: the Customs Administrator issues the record. The record is read as a whole.
Customs administrative procedure. The authority must weigh arguments and evidence submitted after the 10-day evidentiary period.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. LA AUTORIDAD DEBE VALORAR LOS ALEGATOS Y LAS PRUEBAS EXHIBIDAS FUERA DEL PLAZO DE 10 DÍAS DE SU FASE PROBATORIA.-
The customs authority must weigh arguments and evidence filed after the 10-day period, since there is no preclusion in that procedure either (Arts. 123, 130 and 153). File late rather than not at all.
Customs administrative procedure. The issue date of the verification letter or order need not be stated if the procedure began with the customs inspection.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. NO ES NECESARIA LA CIRCUNSTANCIACIÓN DE LA FECHA DE EXPEDICIÓN DEL OFICIO U ORDEN DE VERIFICACIÓN SI INICIÓ CON MOTIVO DEL RECONOCIMIENTO ADUANERO.-
The issue date of a verification letter or order need not be stated when the procedure began with a customs inspection. Only field audits and off-site verifications require a prior order.
Customs administrative procedure. The verifier need not state or display his official badge.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. NO ES NECESARIO QUE EL VERIFICADOR CIRCUNSTANCIE O EXHIBA SU PLACA OFICIAL.-
A customs verifier need not record or show his official SAT badge. His acts in the customs inspection and initial record are validated by the identification letter.
Customs value of used foreign vehicles. When the authority bases its ruling on website data, it must print and certify that query.
Official heading (Spanish): VALOR EN ADUANA DE VEHÍCULOS USADOS DE PROCEDENCIA EXTRANJERA. CUANDO LA AUTORIDAD MOTIVA SU RESOLUCIÓN EN LOS DATOS OBTENIDOS DE UNA PÁGINA DE INTERNET, DEBE IMPRIMIR Y CERTIFICAR DICHA CONSULTA.-
For legal certainty, the reasoning must establish the currency, existence and period of the online query, so the authority must print and certify it.
Free Trade Agreement between Mexico and Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua. General import tax. Sugar from Nicaragua imported under a unilateral import quota issued by the Mexican government is not subject to payment.
Official heading (Spanish): TRATADO DE LIBRE COMERCIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y LAS REPÚBLICAS DE COSTA RICA, EL SALVADOR, GUATEMALA, HONDURAS Y NICARAGUA IMPUESTO GENERAL DE IMPORTACIÓN. EL AZÚCAR PROVENIENTE DE LA REPÚBLICA DE NICARAGUA IMPORTADA A MÉXICO EN RAZÓN DE UN CUPO UNILATERAL DE IMPORTACIÓN EMITIDO POR EL GOBIERNO MEXICANO, NO ESTÁ SUJETA A SU PAGO.-
To exempt Nicaraguan sugar from general import tax, verify that the Mexican government issued a unilateral import quota that year. If it did, the sugar is not subject to payment.
Exchange rate to settle omitted general import tax. The rate determined by Banco de México and published in the Official Gazette must be used.
Official heading (Spanish): TIPO DE CAMBIO PARA LIQUIDAR EL IMPUESTO GENERAL DE IMPORTACIÓN OMITIDO. DEBE UTILIZARSE EL DETERMINADO POR EL BANCO DE MÉXICO Y PUBLICADO EN EL DIARIO OFICIAL DE LA FEDERACIÓN.-
When assessing foreign-currency foreign trade amounts payable in Mexico, conversion must use the exchange rate determined by Banco de México and published in the Official Gazette.
Customs value of used foreign vehicles. When the authority relies on data from a website, it must print and certify that query.
Official heading (Spanish): VALOR EN ADUANA DE VEHÍCULOS USADOS DE PROCEDENCIA EXTRANJERA. CUANDO LA AUTORIDAD MOTIVA SU RESOLUCIÓN EN LOS DATOS OBTENIDOS DE UNA PÁGINA DE INTERNET, DEBE IMPRIMIR Y CERTIFICAR DICHA CONSULTA.-
If the authority values a used vehicle with data from a website, it must print and certify the query. Without that, its reasoning is open to challenge.
Free Trade Agreement between Mexico and Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua. Tariff refund under the Agreement. The TFJA reviews ex officio whether the right has lapsed.
Official heading (Spanish): TRATADO DE LIBRE COMERCIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y LAS REPÚBLICAS DE COSTA RICA, EL SALVADOR, GUATEMALA, HONDURAS Y NICARAGUA DEVOLUCIÓN DE ARANCELES EN TÉRMINOS DEL TRATADO DE LIBRE COMERCIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y LAS REPÚBLICAS DE COSTA RICA, EL SALVADOR, GUATEMALA, HONDURAS Y NICARAGUA.- ANÁLISIS DE OFICIO POR PARTE DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, DE LA PRESCRIPCIÓN DEL DERECHO CORRESPONDIENTE.-
If the Tribunal finds the denial of a tariff refund under this treaty unlawful, it must also examine ex officio whether the right lapsed under the treaty's deadline. Monitor that deadline.
Refund of excess duties paid. Case in which the period to request it under article 5.3(4) of the Free Trade Agreement between Mexico and Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua runs from a time other than the import date.
Official heading (Spanish): DEVOLUCIÓN DE ARANCELES PAGADOS EN EXCESO. SUPUESTO EN QUE EL PLAZO PARA SOLICITARLA PREVISTO POR EL ARTÍCULO 5.3 NUMERAL 4 DEL TRATADO DE LIBRE COMERCIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y LAS REPÚBLICAS DE COSTA RICA, EL SALVADOR, GUATEMALA, HONDURAS Y NICARAGUA, DEBE COMPUTARSE A PARTIR DE UN MOMENTO DIVERSO A LA FECHA DE IMPORTACIÓN DE LA MERCANCÍA.-
If preferential treatment was not requested and the goods are later determined to be originating, the importer may request a refund, and the period does not run from import. Review origin on past imports.
Principle of immediacy. It is not violated when the irregularities record is drawn up only upon receipt of the laboratory report on the sample of hard-to-identify goods subject to customs inspection.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. NO SE TRANSGREDE CUAN¬DO EL ACTA DE IRREGULARIDADES SE LEVANTA HASTA QUE SE RECIBE EL DICTAMEN DE LABORATORIOCORRESPONDIENTE A LA TOMA DE MUESTRA DE LA MERCANCÍA DE DIFÍCIL IDENTIFICACIÓN, SUJETA A RE¬CONOCIMIENTO ADUANERO.-
Immediacy is not violated if the irregularities record for hard-to-identify goods is drawn up within six months of sampling, once the laboratory report arrives.
Principle of immediacy. It is respected when a sampling record is drawn up during the first or second customs inspection of hard-to-identify goods.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. SE RESPETA CUANDO DURANTE EL PRIMER O SEGUNDO RECONOCIMIENTO ADUANERO, DE MERCANCÍAS DE DIFÍCIL IDENTIFICACIÓN, SE LEVANTA EL ACTA DE MUESTREO RELATIVA.-
Immediacy is respected when, during the first or second customs inspection of hard-to-identify goods, a sampling record is drawn up instead of an irregularities record. This matters for importers facing a goods hold.
Customs inspection. It may exceed the five-day period in articles 153-A of the Customs Law and 200 of its Regulations only for duly justified reasons.
Official heading (Spanish): RECONOCIMIENTO ADUANERO. PUEDE EXTENDERSE DEL PLAZO DE CINCO DÍAS PREVISTO EN LOS ARTÍCU¬LOS 153-A DE LA LEY ADUANERA Y 200 DEL REGLAMEN¬TO DE LA LEY ADUANERA, ÚNICAMENTE BAJO CAUSAS DEBIDAMENTE JUSTIFICADAS.-
Hard-to-identify goods constitute justified cause to extend a customs inspection beyond five days under articles 153-A of the Customs Law and 200 of its Regulations.
Integral port administration. Spending on construction, upkeep and maintenance of federally conceded areas is strictly indispensable, even in non-revenue-generating zones.
Official heading (Spanish): ADMINISTRACIÓN PORTUARIA INTEGRAL. LAS EROGACIONES EFECTUADAS PARA LA CONSTRUCCIÓN, CONSERVACIÓN Y MANTENIMIENTO DE LAS ZONAS CONCESIONADAS POR EL GOBIERNO FEDERAL, INCLUSIVE SI SE REALIZAN EN ZONAS NO GENERADORAS DE INGRESOS, SE CONSIDERAN ESTRICTAMENTE INDISPENSABLES PARA LOS FINES DE LA CONTRIBUYENTE.-
For an integral port administration, spending on construction, upkeep and maintenance of federally conceded zones is strictly indispensable, even in zones that generate no revenue (art. 31, section I, 2010 Income Tax Law).
Integral port administration. Obligations in the concession title form part of its corporate purpose.
Official heading (Spanish): ADMINISTRACIÓN PORTUARIA INTEGRAL. LAS OBLIGACIONES IMPUESTAS DENTRO DEL TÍTULO DE CONCESIÓN FORMAN PARTE DE SU OBJETO SOCIAL.-
The corporate purpose of an integral port administration includes not only what its articles of incorporation say but also the obligations in the concession title granted by the federal government.
Bill of lading. Unlawfulness of a resolution stating that it lacks a signature, seals, or the address where the goods were stored or collected.
Official heading (Spanish): IX-CASE-2CE-1 CARTA DE PORTE. ILEGALIDAD DE LA RESOLUCIÓN EN LA QUE LA AUTORIDAD MANIFIESTA QUE NO CONTIENE FIRMA, NI SELLOS, NI SE ESPECIFICA LA DIRECCIÓN DEL DOMICILIO EN DONDE ESTABA ALMACENADA LA MERCANCÍA O EL LUGAR EN DONDE SE RECOGIÓ LA MISMA.-
It is unlawful to deny evidentiary value to a bill of lading, and thus an export VAT refund, merely because it lacks a signature, seals or the address of the storage or pickup place. Keep it with the rest of the export file.
Home-visit procedure to verify the lawful import, stay and/or possession of goods. Inspectors may determine the taxpayer's situation from the opening record.
Official heading (Spanish): PROCEDIMIENTO DE VISITA DOMICILIARIA PARA VERIFICAR LA LEGAL IMPORTACIÓN, ESTANCIA Y/O TENENCIA DE MERCANCÍAS. LOS VISITADORES SE ENCUENTRAN FACULTADOS PARA DETERMINAR LA SITUACIÓN FISCAL DE LOS SUJETOS REVISADOS DESDE EL ACTA DE INICIO.-
In a field audit verifying the lawful import, stay or possession of goods, inspectors may record irregularities and determine the taxpayer's situation from the opening record. Have customs documentation ready from day one.
Foreign trade taxes. To obtain the exemption under articles 61 of the Customs Law and 106 of its Regulations, fully proving that the case applies is essential.
Official heading (Spanish): IMPUESTOS AL COMERCIO EXTERIOR. PARA ACCEDER A LA EXENCIÓN A QUE SE REFIEREN LOS ARTÍCULOS 61 DE LA LEY ADUANERA Y 106 DE SU REGLAMENTO, ES INDISPENSABLE ACREDITAR PLENAMENTE COLOCARSE EN EL SUPUESTO.-
Anyone claiming the exemption under articles 61 of the Customs Law and 106 of its Regulations must provide suitable evidence that the vehicle and its equipment fall within the scenario. Merely asserting it is not enough.
Burden of proof in the federal administrative action. It falls on the plaintiff regarding the lawful transport of foreign goods brought into national territory.
Official heading (Spanish): CARGA DE LA PRUEBA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. CORRESPONDE AL ACTOR RESPECTO DEL LEGAL TRANSPORTE DE MERCANCÍAS DE PROCEDENCIA EXTRANJERA, INTERNADA A TERRITORIO NACIONAL.-
If the plaintiff asserts that the transport of foreign goods brought into Mexico was lawful, the plaintiff must prove it. Keep documents supporting lawful status during transit.
Foreign trade specialized Chambers. Their jurisdiction depends on the laws actually applied, regardless of the type of tax assessed.
Official heading (Spanish): SALAS ESPECIALIZADAS EN MATERIA DE COMERCIO EXTERIOR. SU COMPETENCIA SE RIGE POR LOS ORDENAMIENTOS EFECTIVAMENTE APLICADOS INDEPENDIENTEMENTE DEL TIPO DE CONTRIBUCIÓN DETERMINADA.-
To know which chamber hears an income tax case, the tax assessed is not enough: look at the laws actually applied, and if they are foreign trade provisions the specialized chamber has jurisdiction.
Principle of immediacy. It does not apply to the review of documents attached to an import entry that the authority approves after customs clearance.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. NO APLICA EN LA GLOSA DE LA DOCUMENTACIÓN ANEXADA AL PEDIMENTO DE IMPORTACIÓN. QUE EN EL CASO SE AUTORIZA POR LA AUTORIDAD CON POSTERIORIDAD AL DESPACHO ADUANERO.-
The principle of immediacy does not apply to review of documents attached to an import entry when the customs proceeding does not start from irregularities found in customs inspection or goods verification.
Principle of immediacy. Situations in which it applies.
Official heading (Spanish): PRINCIPIO DE INMEDIATEZ. SUPUESTOS DE APLICACIÓN.-
Immediacy does not apply when irregularities are found in a document review, since the case involves neither hard-to-identify goods nor irregularities at customs clearance.
Unlawfulness of the customs proceeding over the return of temporarily imported vehicles.
Official heading (Spanish): ILEGALIDAD DEL PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. POR RETORNO DE VEHÍCULOS INTERNADOS TEMPORALMENTE.-
A resolution that ignores article 152, second paragraph, of the Customs Law in a proceeding over the return of temporarily imported vehicles is annulled outright (nulidad lisa y llana).
Customs inspection. It may exceed the five-day period in articles 153-A of the Customs Law and 200 of its Regulations only for duly justified reasons.
Official heading (Spanish): RECONOCIMIENTO ADUANERO. PUEDE EXTENDERSE DEL PLAZO DE CINCO DÍAS PREVISTO EN LOS ARTÍCULOS 153-A DE LA LEY ADUANERA Y 200 DEL REGLAMENTO DE LEY ADUANERA, ÚNICAMENTE BAJO CAUSAS DEBIDAMENTE JUSTIFICADAS.-
For goods that are hard to identify, customs inspection may exceed the five days in articles 153-A of the Customs Law and 200 of its Regulations for justified cause. Importers should plan for delays.
Means of transport of seized goods in the bonded area. Case where the failure to remove them is attributable to customs.
Official heading (Spanish): VIII-CASE-3CE-45 MEDIOS DE TRANSPORTE DE MERCANCÍAS EMBARGADAS EN EL RECINTO FISCALIZADO. CASO EN EL QUE LA CAUSA DEL NO RETIRO, ES IMPUTABLE A LA AUTORIDAD ADUANERA.-
If, during a customs proceeding, the authorities do not summon the party to submit the bill of lading, the failure to remove the transport vehicle for seized goods is attributable to customs. This matters in resisting storage-related charges.
Refund of excess duties paid. Case in which the period to request it under article 5.3(4) of the Free Trade Agreement between Mexico and Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua runs from a time other than the import date.
Official heading (Spanish): DEVOLUCIÓN DE ARANCELES PAGADOS EN EXCESO. SUPUESTO EN QUE EL PLAZO PARA SOLICITARLA PREVISTO POR EL ARTÍCULO 5.3 NUMERAL 4 DEL TRATADO DE LIBRE COMERCIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y LAS REPÚBLICAS DE COSTA RICA, EL SALVADOR, GUATEMALA, HONDURAS Y NICARAGUA, DEBE COMPUTARSE A PARTIR DE UN MOMENTO DIVERSO A LA FECHA DE IMPORTACIÓN DE LA MERCANCÍA.-
The one-year period under article 5.3(4) of the free trade agreement with Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua to request duty refunds does not always run from the import date. Check when origin was established.
General import tax. Valuation of used vehicles must also take into account the Agreement on Implementation of Article VII of the 1994 General Agreement on Tariffs and Trade.
Official heading (Spanish): IMPUESTO GENERAL DE IMPORTACIÓN. LA VALORACIÓN DE VEHÍCULOS USADOS DEBE EFECTUARSE TOMANDO EN CUENTA TAMBIÉN EL ACUERDO RELATIVO A LA APLICACIÓN DEL ARTÍCULO VII DEL ACUERDO GENERAL SOBRE ARANCELES ADUANEROS Y COMERCIO DE 1994.-
When valuing imported used vehicles, customs cannot rely on the domestic price of a new vehicle. It must use the value of a new vehicle with equivalent characteristics, under the 1994 GATT valuation agreement.
Pre-validation of import entries. It is not a favorable resolution for the importer or exporter from the customs authority.
Official heading (Spanish): PREVALIDACIÓN DE PEDIMENTOS DE IMPORTACIÓN.- NO CONSTITUYE UNA RESOLUCIÓN FAVORABLE AL IMPORTADOR Y/O EXPORTADOR POR PARTE DE LA AUTORIDAD ADUANERA.-
Pre-validation of an import entry is not a favorable resolution for the importer or exporter, since it is carried out by persons authorized by the SAT. It creates no rights the authority must honor.
Infraction in Article 176, section II, of the Customs Law. Failing to comply with non-tariff regulations and restrictions may be attributed to the customs broker.
Official heading (Spanish): INFRACCIÓN PREVISTA EN EL ARTÍCULO 176, FRACCIÓN II, DE LA LEY ADUANERA. LA CONDUCTA CONSISTENTE EN INCUMPLIR LAS OBLIGACIONES EN MATERIA DE REGULACIONES Y RESTRICCIONES NO ARANCELARIAS, PUEDE ATRIBUIRSE AL AGENTE ADUANAL.
A customs broker may be held liable for failing to meet non-tariff regulations and restrictions on the import or export of goods (Customs Law, Article 176, section II), with the penalty in Article 178, section IV.
Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.