Introduction
What is the main law that regulates the entry and exit of goods in Mexico or in what article is mentioned?
Art. 1° - Customs Law (Ley Aduanera)
What is the most important law in Mexico that is above the Customs Law?
The Constitution
Which government agency administers customs in Mexico?
SAT (Tax Administration Service)
What does ANAM stand for in Spanish?
Agencia Nacional de Aduanas de México
What do the federal government and states sign to work together on customs?
An agreement
An importer declares a lower price to pay less tax. What power does the authority use to check this?
Verification power (Facultad de comprobación o verificación)
What is the official newspaper where laws and regulations are published?
Official Gazette (Diario Oficial de la Federación)
Besides ANAM, which Secretariat regulates non-tariff restrictions and standards?
Ministry of Economy
What year was ANAM created?
2021
Can a state use federal customs powers without a specific agreement?
No
What is the purpose of seizing toys without safety certification?
To protect consumer health and safety
A customs broker is reviewing the Ley Aduanera, the Reglamento de la Ley Aduanera, and the RGCE. Which of these has the highest legal hierarchy?
The Ley Aduanera (Customs Law), because it is a federal law approved by Congress
Both ANAM and SEMAR work at a customs office. Who is in charge of the technical control of goods?
ANAM
Is ANAM the one in charge of customs in Mexico? Yes or no?
yes
A state finds a case of tax fraud. What must it do according to the agreement?
Notify the federal authorities
How many months does the authority now have to review a declared value?
12 months
A shipment arrives with an invoice and packing list, but the values don't match. What problem is this?
Documentation inconsistency
A company says ANAM is illegal. What did the Supreme Court decide about this?
That ANAM is legal and constitutional
Does ANAM have several departments inside or just one in charge?
several
Why is it beneficial for a border state like Baja California to have an agreement with the federation?
To improve border control and tax collection
A company imports a banned chemical but has all permits. What happens to the goods and why?
They are seized because the substance is prohibited, even with permits
What is the difference between a "law" and "administrative rules" like the Reglas Generales de Comercio Exterior?
The law is approved by Congress; rules are administrative and cannot contradict the law
A client receives a fine from ANAM and says it's invalid. How do you defend it using Article 1 of the Customs Law?
The law authorizes the Executive to enforce it through ANAM
Before ANAM, who was in charge of customs?
SAT
Who makes the rules for customs in Mexico?
The federal government