Intro to Custom Law
What is Custom Law?
The branch of law that regulates the entry and exit of goods from a country.
Name one formal source of customs law in Mexico.
The Constitution, Customs Law, or international treaties.
Who is the main customs authority in Mexico?
SAT (Servicio de Administración Tributaria)
What does “organic structure of customs” mean?
How customs offices and workers are organized
What are cooperation agreements in customs?
Deals between customs and states to work together
Customs law regulates the movement of what?
Goods, merchandise, and sometimes means of transport.
What is the difference between formal and material sources of customs law?
Formal sources are laws and regulations; material sources are doctrines, customs, and jurisprudence.
Name one job of customs authorities
Collect taxes or stop smuggling
Name one part of the customs structure.
Customs offices or checkpoints
Why do states help customs authorities?
To fight smuggling and support trade
Customs law protects two main areas of the country. Which ones?
The economy and national security.
The Mexican Constitution is what type of source?
A formal source.
What is SAT’s role in customs?
To control taxes and customs operations.
About how many customs offices are in Mexico?
Around 50
Give one state that works with customs.
Baja California, Chihuahua, or Veracruz.
How does customs law relate to international trade?
It ensures that imports and exports comply with national and international rules.
Name one international treaty used in customs law.
USMCA (T-MEC) or GATT.
What is the difference between SAT and the General Administration of Customs (AGA)?
SAT controls all taxes; AGA only controls customs
What is the difference between maritime and border customs?
Maritime = ports and Border = land crossings
How do cooperation agreements stop smuggling?
By sharing resources and information.
Give examples of how customs law prevents illegal activity.
By detecting smuggling or preventing the entry of prohibited substances.
Why are international agreements important?
They make trade rules the same in many countries.
How do customs authorities work with other countries?
By sharing information and signing agreements
Why is customs structure important?
To make trade faster and more organized.
What is one problem with these agreements?
Not enough money, poor coordination, or corruption.