Introduction to Customs Law
What law regulates the entry and exit of merchandise from Mexican territory?
The Customs Law (Ley Aduanera).
What is the highest legal authority in Mexico?
The Constitution (Constitución Política de los Estados Unidos Mexicanos).
According to the Customs Law, what are customs authorities?
Authorities that have legal competence to exercise the powers established by the Customs Law.
What does ANAM stand for?
Agencia Nacional de Aduanas de México.
Which federal institution signed the 1979 agreement with the Government of Baja California?
The Secretaría de Hacienda y Crédito Público (SHCP).
What document contains information about the merchandise, customs regime, traffic, and other information required for its entry or exit?
The pedimento.
According to Article 131 of the Constitution, which level of government has the exclusive power to impose taxes on imported and exported merchandise?
The Federal Government.
Who has the exclusive authority over functions related to the entry and exit of merchandise from Mexico?
Customs authorities.
ANAM is an administrative body of which federal institution?
The Secretaría de Hacienda y Crédito Público (SHCP).
What system did Baja California agree to join through the 1979 Convention?
The Sistema Nacional de Coordinación Fiscal.
What is the purpose of customs recognition?
To examine merchandise and verify that what was declared is truthful and that customs requirements are being followed.
Besides the Customs Law, what other laws and regulations can apply to customs operations?
The General Import and Export Tax Laws and other applicable laws and regulations.
Name one important power of customs authorities under Article 144.
They can inspect merchandise, verify declarations, collect omitted contributions, impose sanctions, or perform other customs control functions.
What type of administrative body is ANAM?
An administrative decentralized unit (órgano administrativo desconcentrado).
Why are coordination agreements between the federal government and states important?
They establish mechanisms for coordination and distribution of responsibilities and resources between the Federation and the states.
A company imports products into Mexico but declares incorrect information about the merchandise. What can customs authorities do to verify the declaration?
They can perform a customs inspection/recognition of the merchandise.
If a customs rule conflicts with an international treaty that Mexico is part of and that is in force, does the Customs Law automatically override the treaty?
No. The Customs Law applies without prejudice to applicable international treaties.
Customs authorities discover that an importer declared a lower customs value than the actual value. What can the authorities do?
They can correct and determine the customs value according to the applicable valuation rules.
Name two types of autonomy that ANAM has under its founding decree.
Technical, operational, administrative, or management autonomy.
Baja California joins the National Fiscal Coordination System through an agreement with SHCP. What does this show about cooperation between the Federation and a state?
It shows that the federal and state governments can coordinate through formal agreements under federal law.
A person enters Mexico carrying more than the equivalent of $10,000 USD in cash but does not declare it. Is this allowed?
No. The amount must be declared to customs authorities.
Mexico enters into an international treaty containing customs obligations. A company argues that Mexican customs authorities do not have to follow the treaty because the Customs Law is enough. Is the company correct?
No. The Customs Law must be applied without prejudice to international treaties in force to which Mexico is a party.
Customs authorities discover merchandise that appears to violate customs law. What power allows them to temporarily seize the merchandise in certain cases established by law?
Precautionary seizure (embargo precautorio).
A company wants to know which institution is responsible for organizing and directing customs and inspection services in Mexico. Which institution should it look to?
ANAM — Agencia Nacional de Aduanas de México.
A taxpayer imports goods into Baja California and pays VAT at customs. Under the 1979 Convention, can this VAT be considered when identifying the origin of tax revenue for the state?
Yes. VAT paid at customs for the importation of tangible goods can be considered in identifying the tax's state origin under the Convention.