Introduction to Customs Law
What is customs law?
Law that controls goods entering and leaving a country.
What is the highest legal source in Mexico?
The Constitution
Who collects customs taxes?
SAT
What does a customs office do?
Checks goods that enter or leave
Cooperation agreements are made between the Federation and which entities in Mexico?
The states (federative entities)
What are taxes/duties?
The main money customs collects for the government
The T-MEC is an example of what type of source?
An international treaty/free trade agreement
Who runs customs offices?
ANAM
What type of transport do airports use?
Airplanes
Which illegal activity do these agreements mainly fight against?
Smuggling
Customs law makes sure trade follows national and ____ rules.
International
What are rules and decrees considered?
Secondary sources.
Which army branch helps?
SEDENA
What type of transport do ports use?
Ships
What benefit do these agreements bring to communication between federal and state governments?
Better coordination
What is smuggling?
The crime of secretly moving goods across borders
Besides laws, customs use?
Practice
Who manages economy and trade?
SecretarÃa de EconomÃa
What are the two main types of customs in Mexico?
Border and interior
What type of local force can states provide to help customs under these agreements?
Police officers
Besides trade, what else does customs law protect?
National security
World group that makes trade rules?
WTO
Which police group helps?
Customs is divided into central offices and ____ units.
Local/operational units
What specific customs activity do agreements try to speed up?
Customs inspections and procedures