Introduction to customs law
What does customs law regulate?
The entry and exit of goods from Mexico
Name two formal sources of Mexican customs law
The Customs Law and international treaties.
Which agency is responsible for customs administration in Mexico?
ANAM (Agencia Nacional de Aduanas de México)
What is an aduana?
A customs office at an authorized entry or exit point.
What are federative entities?
The states of Mexico.
What is the purpose of customs control?
To regulate and control international trade.
What's the difference between the Customs Law and its Regulation?
The Law sets the general framework. the Regulation details how it's applied.
Which authority is responsible for tax administration and tax collection in Mexico?
SAT (Servicio de Administración Tributaria)
What does the customs structure include?
Different authorities and administrative units.
Which constitutional article reserves foreign trade to the Federation?
Article 131
A Mexican company buys products from China. What is the company doing?
Importing.
Which constitutional article says treaties are part of the supreme law of Mexico?
Article 133.
Which authority is responsible for establishing and coordinating Mexico’s foreign trade policy?
Secretaría de Economía
Can goods be inspected at more than one point before they clear customs?
Yes, they can be checked both by customs and inside a bonded warehouse.
Who can participate in these agreements?
Federal authorities and federative entities.
A company sends Mexican products to the United States. What customs operation is taking place?
Export.
What are the General Rules of Foreign Trade?
Administrative rules that explain how to apply customs provisions.
A company has a customs issue involving the administration of customs operations. Which authority would be directly involved?
ANAM
A shipment arrives at an interior customs office instead of a border one. Is that allowed?
Yes, Mexico has interior customs offices, not just border and port ones.
What is the purpose of cooperation agreements?
To coordinate government activities.
Why must merchandise entering Mexico go through customs procedures?
To ensure that the merchandise complies with Mexican customs laws and requirements.
If a General Rule contradicts the Customs Law, which wins?
The Customs Law.
A company has a question about foreign trade policy, not the physical processing of its shipment at customs. Which authority should it contact?
The Secretaría de Economía, because it is responsible for foreign trade policy.
If two customs offices disagree on how to classify the same type of goods, who resolves it?
ANAM's central administration
What determines the functions a state authority can perform?
The law and the cooperation agreement.