MEXICAN CUSTOM LAW
ARTICLE 059 Importer´s Obligations
I. Have an inventory control systems in an automated way, to maintain at all times the updated control data of foreign trade goods, same records shall be available to the customs authority .
Who introduce goods under the regimen of temporary importation procedure for production, manufacturing or repair programs of “maquila” or export, the fiscal deposit regimen, or the regimen for the production, manufacturing or repair in strategic In Bond Site,must have the inventory control system mentioned at the previous paragraph, in an automated way.
Failure to comply with the provisions of this subparagraph shall be presumed that the goods that are owned by the taxpayer or under their possession or custody and those that are sold by the taxpayer after the date of importation, similar or equal to those imported, are of foreign origin.
Il. Get information, documentation and other evidence necessary to check the country of origin and provenance of goods for the purposes of tariff preference, country of origin marking, application of countervailing duties, quotas and other measures established for this purpose under the Foreign Trade Law and international treaties to which Mexico is a party, and made available to the custom authorities at their request.
lIl. Give the Mexican Customs Broker that promotes the customs clearance of goods, a demonstration in writing under oath with the elements in terms of this Customs Law to determine the customs value of those goods. The importer must keep a copy of that statement and get the information, documentation and other evidence needed to verify that the declared value has been determined in accordance with the applicable provisions of this Customs Law and provide them to the customs authorities at their request.
On Customs clearance, involving a Mexican Customs Broker, the importer also must deliver to the Custom´s General Administration, together with the documentation required to comply with the provisions of Section IV of this Article, the document confirming the order conferred to the Mexican Customs Broker to dispatch in Customs their operations. This document must be sent or copied to Mexican Customs Broker to their corresponding file, and can be issued for one or more transactions or for certain periods. In this case, only the Mexican Customs Broker that has the order conferred by the taxpayer will have electronic access to the comprehensive custom automation system in charge of Mexican Customs authority in order to use the data disclosed in the Register of Importers “Padron de Importadores” as provided in Article 40 of this Law.
If the Mexican Customs Broker has not been assigned by an importer, but acted as a consignee in an operation, the provisions mentioned in the previous paragraph will not be observed, for which the Mexican Custom´s Administrator is empowered to authorize the dispatch of such goods, so that under its direct responsibility authorize the operation.
The importer shall be exempt from the obligation mentioned on the preceding paragraph, as long as the importer adopts the security electronic means to entrust foreign trade operations to the Mexican Customs Broker through the rules indicated by Secretary of Finance and Public Credit.
IV. Be registered in the Register of Importers “Padron de Importadodres” and, when required, in the Register of Importers of Specific Sectors “Padron de Sectores Especificos” or Exporters Sector Register “Padron Sectorial de Exportacion” in charge of the Tax Administration Service “SAT”, for which they must be up to date on its tax obligations and to demonstrate to the customs authorities that they are listed in the Federal Registry of Taxpayers “Padron de Importadores” and meet other requirements established by the Regulations and those established by The Tax Administration Service “SAT”´s general rules.
The provisions of this Article shall not apply to imports by passengers, package delivery and mail companies, when the Customs Dispatch of goods is taking place under the procedure laid down in Article 88 of this Law.
ARTICLE 059A Importer´s Obligationto electronically transmit information concerning the value and merchandising of goods entering or extracted the country.
Those who introduce or extract goods to or from the country to be allocated for a customs regimen are required to transmit via electronic document to the Customs Authorities the information about its value and, where appropriate, other data related to merchandising, before Custom´s Dispatch, on the terms and conditions established by the Tax Administration Service “SAT”´s general rules (electronic transmission through the “VUCEM”, RCGMCE 1.9.15 , RCGMCE 1.9.17 ), considering that the transmission was generated once receiving the corresponding proof of receipt issued by the custom´s electronic system. The proof of receipt shall be declared on the “Pedimento” for the purposes of Article 36 of this Law and other applicable provisions.
LAST CHANGE IN THE OFFICIAL GAZETTE 09/12/2013