|
Reglamento
de la Ley Aduanera |
Art.
|
Regulation
of the Customs Law |
|
T?ULO
PRIMERO |
|
TITLE ONE |
|
Disposiciones Generales |
|
General
Provisions |
|
CAP?ULO
?ICO |
|
CHAPTER ONE |
|
Aplicaci? de
definiciones establecidas en la Ley
|
1 |
Application of
definitions established in the Law
|
|
Actualizaci?
de cantidades en moneda nacional
|
2 |
Updating of
exchange rates in National currency |
|
Pr?roga de
plazos establecidos en Ley y Reglamento
|
3 |
Renewal of the
terms established in the Customs Law and
Regulation |
|
Requisitos para
la microfilmaci? o grabaci? en discos
?ticos |
4 |
Requirements
for microfilming or recording on compact
discs |
|
Informaci? que
deber?contener la lista de pasajeros
|
5 |
Information
that the passenger list must contain |
|
Informaci?
sobre transporte de mercanc?s explosivas y
armas de fuego |
6 |
Information on
transport of explosive goods and firearms |
|
T?ULO
SEGUNDO |
|
TITLE TWO |
|
Control de
la Aduana en el Despacho |
|
Control of
Customs in Processing |
|
CAP?ULO I
|
|
CHAPTER I |
|
Entrada,
Salida y Control de Mercanc?s
|
|
Entry,
Egress and Control of Goods |
|
SECCI?
PRIMERA |
|
SECTION ONE |
|
Disposiciones Generales |
|
General
Provisions |
|
Lugares
autorizados para la entrada, salida o
maniobras de mercanc?s |
7 |
Places
authorized for the entrance, egress or
handling of goods |
|
D?s y horas
h?iles para la entrada o salida de
mercanc?s |
8 |
Working days
and hours for the entry or egress of goods
|
|
Entrada de
mercanc? por aduana distinta en tr?ico
mar?imo o a?eo |
9 |
Entry of goods
by way of a distinct customs of maritime or
air traffic |
|
Despacho
aduanero en lugar distinto del autorizado
|
10 |
Customs
processing in a place distinct from the
authorized place |
|
SECCI?
SEGUNDA |
|
SECTION TWO |
|
Entrada y
Salida de Mercanc?s y Medios de Transporte
|
|
Entry and
egress of Goods and Means of Transport |
|
I.-Tr?ico
Mar?imo |
|
I. Maritime
Traffic |
|
Modalidades del
tr?ico mar?imo |
11 |
Forms of
Maritime Traffic |
|
Tr?ites por
agentes navieros, consignatario o
representante |
12 |
Processing by a
ship owner agents, consigner or
representative |
|
Documentos que
deber?presentar el capit? que reciba en el
extranjero pasajeros y carga |
13 |
Documents that
must be presented by the captain that
receives passengers and cargo outside the
country |
|
Correcci? de
errores o deficiencias en manifiestos
|
14 |
Correction of
errors or deficiencies in the manifests.
|
|
Declaraci? de
embarcaci? procedente del extranjero que
arribe en lastre |
15 |
Declaration of
ship originating outside the country that
arrives in ballast |
|
Obligaciones de
capitanes de embarcaciones que permanecen en
puerto |
16 |
Obligations of
captains of shipments that remain in port
|
|
Embarcaciones
de bandera extranjera que permanezcan en mar
territorial o en la zona econ?ica
exclusiva |
17 |
Ships under a
foreign flag that remain in territorial
waters or in the exclusive economic zone
|
|
Embarcaciones
que salgan de puerto nacional para explotar
o transformar recursos naturales en mar
territorial o en la zona econ?ica
exclusiva |
18 |
Ships that
leave a national port for exploiting or
transforming natural resources in
territorial waters or in the exclusive
economic zone |
|
Mercanc?s y
equipaje en tr?ico mixto |
19 |
Goods and
baggage in mixed traffic |
|
Entrega de
sobordos y anexos que amparen carga de
cabotaje |
20 |
Delivery of
manifests and attachments that support
cabotage cargo. |
|
Solicitud de
autorizaci? para el cambio de destino de
mercanc?s de cabotaje en tr?ico mixto
|
21 |
Request for
authorization for the change of destination
of goods of cabotage in mixed traffic
|
|
Solicitud para
tomar carga de cabotaje en tr?ico mixto
|
22 |
Request for
taking charge of cabotage in mixed traffic
|
|
Sobordo para
cada puerto de destino de las mercanc?s
|
23 |
Manifest for
each port of destination of the goods
|
|
II.- Tr?ico
A?eo |
|
II. Air
Traffic |
|
Tr?ico
a?eo internacional durante horas
inh?iles |
|
24
International Air Traffic during non-Working
hours |
|
Visitas de
inspecci? aduanera a vuelos
internacionales |
25 |
Customs visits
of inspection on international flights
|
|
Salida de
aeronaves de la franja fronteriza al
interior del pa? |
26 |
Egress of
aircraft from the Border zone to the
interior of the country |
|
III.-
Tr?ico Fluvial |
|
III. Fluvial
Traffic |
|
Entrada y
salida de mercanc?s por tr?ico fluvial
|
27 |
Entry and
egress of goods by river traffic
|
|
IV.- V?
Postal |
|
IV. Mail |
|
Importaci? o
exportaci? por v? postal de mercanc?s
prohibidas |
28 |
Importation or
exportation by postal traffic of prohibited
goods |
|
Informaci?
sobre retornos al extranjero por v?
postal |
29 |
Information on
returns from outside the country by postal
traffic |
|
Bultos y env?s
postales de exportaci? devueltos al pa?
por oficinas postales del extranjero
|
30 |
Postal packages
and shipments of exportation returned to the
country by postal offices from outside the
country |
V.- Otros
Medios de Conducci?
|
|
V. Other
Means of Conduction |
|
Entrada o
salida de mercanc?s por tuber?s, ductos,
cables u otros medios |
31 |
Entry or Egress
of goods by pipelines, ducts, cables, or
other means
|
|
SECCI?
TERCERA |
|
SECTION
THREE |
|
Carga,
Descarga y Transbordo |
|
Loading,
Unloading, and Transfer |
|
I.- Carga y
Descarga |
|
I. Loading
and Unloading |
|
Relaci? de
marcas, n?eros, cantidad y clase de
bultos |
32 |
Report of
marks, numbers, quantity, and type of
packages |
|
Momento en que
se consideran terminadas las maniobras de
carga y descarga |
33 |
Moment in which
the work of loading and unloading are
considered finished |
|
Carga y
descarga de un transporte a otro sin
dep?ito ante aduana |
34 |
Loading and
unloading of one transport to another with
deposit before customs |
|
II.-
Transbordo |
|
II. Transfer |
|
Transbordo en
tr?ico a?eo |
35 |
Transfer in air
traffic |
|
Procedimiento
para el transbordo en tr?ico a?eo
|
36 |
Procedure for
transfer in air traffic |
|
Consolidaci?
de diferentes gu?s a?eas de mercanc?s
destinadas a un mismo aeropuerto
|
37 |
Consolidation
of different air manifests of goods destined
to the same airport |
|
Transbordo en
tr?ico a?eo de mercanc?s para exportaci?
que ya hubieran sido despachadas
|
38 |
Transfer in air
traffic of goods for exportation that
already have been processed |
|
SECCI?
CUARTA |
|
SECTION FOUR |
|
Accidentes |
|
Accidents |
|
Mercanc?s
provenientes de salvamento |
39 |
Goods
originating from rescue |
|
Aviso de
accidente a medios de transporte
|
40 |
Notice of
accident to means of transport
|
|
CAP?ULO II
|
|
CHAPTER II |
|
Dep?ito
ante la Aduana |
|
Deposit
before Customs |
|
SECCI?
PRIMERA |
|
SECTON ONE |
|
Disposiciones Generales |
|
General
Provisions |
|
Comprobaci? de
entrada o salida de mercanc?s
|
41 |
Verification of
entry or egress of goods |
|
Solicitud para
la toma de muestras y examen de mercanc?s
|
42 |
Request for the
taking of samples and examination of goods
|
|
Maniobras para
conservaci? de las mercanc?s
|
43 |
Work for
conservation of the goods |
|
SECCI?
SEGUNDA |
|
SECTION TWO |
|
Recintos
Fiscalizados |
|
Private site
authorized for Fiscal purposes |
|
Determinaci?
de la garant? del inter? fiscal
|
44 |
Determination
of the guarantee of the fiscal interest
|
|
Autorizaci? o
concesi? a terceros para prestar servicios
de manejo, almacenaje y custodia de
mercanc?s |
45 |
Authorization
or concession to third parties for rendering
services of handling, warehousing, and
custody of goods |
|
Comunicaci?
del ingreso de mercanc?s al recinto
fiscalizado |
46 |
Communication
of the entry of goods into the Private sites
authorized for fiscal purposes
|
|
Plazo para
presentar informaci? sobre mercanc?s que
hubieran causado abandono |
47 |
Term for
presenting information on goods that that
created the state of abandonment
|
|
SECCI?
TERCERA |
|
SECTION
THREE |
|
Destrucci?
y Extrav? de Mercanc?s |
|
Destruction
and loss of Goods |
|
Mercanc?s que
se destruyan por accidente en un recinto
fiscal |
48 |
Goods that are
destroyed by accident in a fiscal site
|
|
Destrucci? de
mercanc?s en estado de descomposici?
|
49 |
Destruction of
goods in a state of decomposition |
|
Documentaci?
necesaria para solicitar el pago del valor
de mercanc?s extraviadas en recintos
fiscales |
50 |
Documentation
necessary for requesting the payment of
value of goods missing in fiscal sites
|
|
Opci? de
devoluci? o pago de mercanc?s que
aparezcan |
51 |
Option of
return or payment of goods that reappear
|
|
Valor de
mercanc?s al momento de su entrada al
recinto fiscal |
52 |
Value of goods
at the moment of their entry to the fiscal
site |
|
Actualizaci?
del valor de mercanc?s extraviadas
|
53 |
Verification of
the value of missing goods |
|
SECCI?
CUARTA |
|
SECTION FOUR |
|
Indemnizaci? por Enajenaci? o Donaci? de
Mercanc?s |
|
Indemnification for Transfer or Donation of
Goods |
|
Documentaci?
que se deber?acompa?r a la solicitud de
indemnizaci? |
54 |
Documentation
that must accompany the request for
compensation |
|
CAP?ULO III
|
|
CHAPTER III |
|
Despacho de
las Mercanc?s |
|
Processing
of Goods |
|
SECCI?
PRIMERA |
|
SECTION ONE |
|
Pedimento
|
|
Pedimento |
|
Manifestaciones
que pueden hacerse en un pedimento
|
55 |
Declarations
that can be made in a pedimento
|
|
Certificado de
peso por importaci? de mercanc?s a
granel |
56 |
Certificate of
weight for the importation of goods sold by
piece or weight |
|
Empresas no
obligadas a identificar mercanc?s
importadas temporalmente |
57 |
Companies not
obligated to identify goods temporarily
imported |
|
Requisitos para
el despacho de mercanc?s mediante pedimento
consolidado |
58 |
Requirements
for the processing of goods through a
consolidated pedimento |
|
Clasificaci?
arancelaria correctamente practicada
|
59 |
Tariff
classification correctly performed
|
|
SECCI?
SEGUNDA |
|
SECTION TWO |
|
Reconocimiento Aduanero y Segundo
Reconocimiento |
|
Customs
Inspection and Second Inpection |
|
Pr?tica de
reconocimiento conforme se presentan los
pedimentos |
60 |
Practice of the
examination in conformity with the
presentation of pedimentos |
|
Mercanc?s que
requieren instalaciones o equipos
especiales |
61 |
Goods that
require installation or special equipment
|
|
Contenido del
escrito que se acompa? a las muestras
|
62 |
Contents of the
writing that accompanies samples
|
|
Requisitos para
la inscripci? en el registro para la toma
de muestras |
63 |
Requirements
for the inscription in the registry for the
taking of samples |
|
An?isis de la
muestra por la autoridad |
64 |
Analysis of the
sample by the authority |
|
Toma de
muestras de mercanc?s inscritas en el
registro |
65 |
Taking of
samples of goods inscribed in the registry
|
|
Procedimiento
para la toma de muestras en reconocimiento
aduanero, segundo reconocimiento,
verificaci? de mercanc?s en transporte o
visita domiciliaria |
66 |
Procedure for
the taking of samples in customs
examination, second examination,
verification of goods in transport or on
site inspection.
|
|
Medios para
determinar las caracter?ticas de la
mercanc? sujeta a reconocimiento
|
67 |
Means for
determining the characteristics of the goods
subject to examination |
|
T?ULO
TERCERO |
|
TITLE THREE |
|
CONTRIBUCIONES, CUOTAS COMPENSATORIAS Y
DEM? REGULACIONES Y RESTRICCIONES NO
ARANCELARIAS AL COMERCIO EXTERIOR
|
|
FOREIGN
COMMERCE TAXES, ANTIDUMPING DUTIES, AND ALL
OTHER NON-TARIFF REGULATIONS AND
RESTRICTIONS
|
|
CAP?ULO I
|
|
CHAPTER I |
|
CONTRIBUYENTES Y RESPONSABLES
|
|
TAXPAYERS
AND LEGALLY RESPONSIBLE PARTIES |
|
Informaci? de
la que no es responsable el agente aduanal
|
68 |
Information for
which the customs broker is not
responsible |
|
Caso en el que
no se est?obligado a llevar un sistema de
control de inventarios para distinguir las
mercanc?s nacionales de las extranjeras
|
69 |
Case in which
there is no obligation to carry out a system
of control of inventories for
distinguishing National goods from foreign
goods
|
|
Obligaci? de
conservar el original del certificado de
origen o copia del mismo cuando hubiera sido
emitido para varios importadores
|
70 |
Obligation for
conserving the original of the certificate
of origin or copy of the same when it had
been issued by various importers
|
|
Supuestos para
poder inscribirse en el padr? de
importadores |
71 |
Situations for
being able to inscribe themselves in the
Registry of importers |
|
Documentos para
inscripci? al padr? de importadores
|
72 |
Documents for
inscription in the Registry of Importers
|
|
Documentaci?
que deber?presentar para su inscripci? al
padr? de importadores quien dictamina sus
estados financieros |
73 |
Documentation
that those who issue their financial
statements must present for their
inscription in the Registry of Importers
|
|
Modalidades
para los contribuyentes que inicien
operaciones o se encuentren en periodo
preoperativo |
74 |
Procedures for
taxpayers that initiate operations or that
are in a pre-operational period
|
Contribuyentes
que podr? inscribirse sin cumplir
requisitos
|
75 |
Taxpayers that
can be inscribed without complying with the
requirements |
|
Contribuyentes
no obligados a inscribirse en el padr? de
importadores |
76 |
Taxpayers not
obligated to be inscribed in the Registry of
Importers |
|
Requisitos
adicionales para quien importa mercanc?s
clasificadas en sectores espec?icos de las
fracciones arancelarias que determine la
Secretar? |
77 |
Additional
Requirements for those who import goods
classified in specific sectors of the tariff
classifications that the Secretary
determines |
|
Casos de
suspensi? en el padr? de importadores
|
78 |
Cases of
suspension in the Registry of Importers
|
|
Promoci? para
dejar sin efectos la suspensi?
|
79 |
Method of
avoiding the enforcement of the suspension
|
|
CAP?ULO II
|
|
CHAPTER II |
|
EXENCIONES
|
|
EXEMPTIONS |
|
SECCI?
PRIMERA |
|
SECTION ONE |
|
CUERPO
DIPLOM?ICO, CONSULAR Y MISIONES ESPECIALES
|
|
DIPLOMATIC
CORPS, CONSULAR CORPS, AND SPECIAL MISSIONS |
|
Cuerpo
Diplom?ico, Consular y Misiones
Especiales |
80 |
Diplomatic and
Consular Corps, and Special Missions
|
|
Cuerpo
Diplom?ico, Consular y Misiones
Especiales |
81 |
Diplomatic and
Consular Corps, and Special Missions
|
|
Menaje de casa
de miembros del servicio exterior mexicano
que hayan cumplido alguna misi? oficial en
el extranjero |
82 |
Household goods
of members of the Mexican foreign service
that have compleyed an official mission
outside the country |
|
SECCI?
SEGUNDA |
|
SECTION TWO |
|
ABASTECIMIENTO Y MERCANC?S DE RANCHO
|
|
WAREHOUSING
AND FOOD GOODS |
|
Abastecimiento
de mercanc?s de acuerdo al n?ero de
tripulantes y pasajeros |
83 |
Warehousing of
goods according to the number of crew and
passengers |
|
Combustible
libre de impuestos al comercio exterior
|
84 |
Fuel free of
Foreign Commerce taxes |
|
Mercanc?s
extranjeras de rancho o de uso econ?ico
|
85 |
Foreign food
products or goods of economic use
|
|
Fecha de
fondeo, amarre o atraque |
86 |
Date of
anchoring, docking, or is berthing
|
|
Desembarque
temporal de ropa para su lavado o
desinfectado, as?como de otros efectos para
su reparaci? |
87 |
Temporary
disembarking of clothing for its washing or
disinfections, as well as others for their
repair |
|
Dep?ito de
mercanc?s de procedencia extranjera
indispensables para satisfacer necesidades
b?icas en vuelo |
88 |
Deposit of
goods of foreign provenance indispensable
for satisfying basic necessities in flight
|
|
SECCI?
TERCERA |
|
SECTION
THREE |
|
EQUIPAJES Y
MENAJES |
|
BAGGAGE AND
HOUSEHOLD GOODS |
|
Mercanc?s que
integran el equipaje de los pasajeros
|
89 |
Goods that make
up the baggage of the passengers
|
|
Menaje de casa
libre de impuestos al comercio exterior
|
90 |
Household goods
free of foreign commerce taxes
|
|
Importaci? de
menajes de casa perteneciente a inmigrantes
y a nacionales repatriados o deportados
|
91 |
Importation of
household goods belonging to immigrants and
nationals repatriated or deported
|
|
Menaje de casa
de personas que realicen actividades de
periodismo para la prensa, radio o
televisi? |
92 |
Household goods
of persons that periodically perform
activities for the press, radio or
television |
|
Registro de
aparatos electr?icos o instrumentos de
trabajo para que se admita su regreso libres
del pago de contribuciones |
93 |
Registration of
electronic devices or instruments of work so
that their return is permitted free from the
payment of taxes |
|
Plazo para la
aplicaci? de la exenci? para equipajes y
menajes de casa usados |
94 |
Term for the
application of the exemption for baggage and
used household goods |
|
Elementos que
se consideran equipo propio e indispensable
de medios de transporte |
95 |
Items that are
considered equipment that belongs to and is
indispensable to the means of transport
|
|
Distancia
m?ima en que podr? internarse libres de
impuestos, veh?ulos destinados a servicios
internacionales de transporte de carga o de
personas |
96 |
Maximum
distance in which they can still be free of
taxes, vehicles destined to international
services of transport of cargo or of
persons
|
|
Periodo m?imo
de internaci? de veh?ulos extranjeros
destinados al transporte internacional de
personas |
97 |
Maximum period
of presence of foreign vehicles designated
for the international transport of persons
|
|
SECCI?
CUARTA |
|
SECTION FOUR |
|
OTROS CASOS
DE EXENCI? |
|
OTHER CASES
OF EXEMPTION |
|
CAP?ULO III
|
|
CHAPTER III |
|
BASE
GRAVABLE EN IMPORTACIONES |
|
TAX CRITERIA
IN IMPORTATIONS |
|
Importaci? de
mercanc?s por arrendamiento |
98 |
Importation of
leased goods |
|
Aplicaci? de
otros m?odos cuando no hay datos objetivos
y cuantificables |
99 |
Application of
other methods when there is no objective and
quantifiable data |
|
Concepto de
comisi?, gastos de corretaje y comisi? de
compra |
100 |
Concept of
commission, broker expenses, and purchase
commission |
|
Envases o
embalajes como parte del valor de
transacci? |
101 |
Containers or
crates as part of the value of transaction
|
|
Valor en aduana
provisional cuando se contrata un seguro
global |
102 |
Provisional
Value in Customs when a global insurance
policy is contracted |
|
Aviso para
determinar un valor en aduana provisional
|
103 |
Notice for
determining a provisional value in customs
|
|
Determinaci?
del valor de herramientas, matrices, moldes
y elementos an?ogos |
104 |
Determination
of the value of tools, plans, patterns, and
similar items |
|
Valor de
trabajos de ingenier?, creaci? y
perfeccionamiento, dise?s, planos
|
105 |
Value of work
in engineering, creation and improvement,
designs, plans |
|
No son parte
del precio los derechos de reproducci?
|
106 |
The rights of
reproduction are not part of the price
|
|
Procedimiento
para adicionar regal?s y cualquier otro
valor que se revierta |
107 |
Procedure for
adding royalties and any other value that
applies |
|
Forma parte del
precio el valor conocido de la condici? o
contraprestaci? |
108 |
The known value
of the condition or consideration forms part
of the price |
|
Vinculaci? de
personas asociadas en negocios
|
109 |
Connection of
persons associated in businesses |
|
Vinculaci? por
parentesco |
110 |
Connection by
blood relationship |
|
M?odo que se podr?
utilizar para mercanc?s no facturadas en el
mismo embarque |
111 |
Method that can
be utilized for goods not invoiced in the
same shipment |
|
Cuando no
procede aplicar el valor de transacci? de
mercanc?s id?ticas o similares
|
112 |
When the
application of the value of transaction of
identical or similar goods does not
proceed |
|
Cuando procede
aplicar el valor de transacci? de
mercanc?s id?ticas o similares producidas
en el mismo pa? |
113 |
When the
application of the value of transaction of
identical or similar goods produced in the
same country applies |
|
Caso en que no
procede aplicar el m?odo de valor de precio
unitario de venta |
114 |
Case in which
the application of method of value of unit
sale price does not apply |
|
Gastos directos
e indirectos de comercializaci? son gastos
generales |
115 |
Direct and
indirect expenses of commercialization are
general expenses |
|
Determinaci?
del valor reconstruido con informaci?
distinta de la proporcionada |
116 |
Determination
of the value reconstructed with information
distinct from that provided
|
|
CAP?ULO IV
|
|
CHAPTER IV |
|
DETERMINACI? Y PAGO |
|
DETERMINATION AND PAYMENT |
|
SECCI?
PRIMERA |
|
SECTION ONE |
|
CUENTAS
ADUANERAS |
|
CUSTOMS
ACCOUNTS |
|
Procedimiento
para efectuar pagos en cuentas aduaneras
|
117 |
Procedures for
making payments in customs accounts |
|
Obligaciones de
quienes operan cuentas aduaneras
|
118 |
Obligations of
those who operate customs accounts |
|
Mercanc?s
importadas que se pueden considerar como
exportadas |
119 |
Imported goods
that can be considered as exported |
|
Mercanc?s
importadas que se podr? consideran como
retornadas al extranjero |
120 |
Imported goods
that can be considered as returned outside
the country |
|
SECCI?
SEGUNDA |
|
SECTION TWO |
|
COMPENSACI?
Y RECTIFICACI? |
|
COMPENSATION
AND CORRECTION |
|
Forma oficial
para la rectificaci? de pedimento
|
121 |
Official format
for the correction of the pedimento |
|
Compensaci? de
impuestos al comercio exterior |
122 |
Compensation of
foreign commerce taxes |
|
T?ULO
CUARTO |
|
TITLE FOUR |
|
REG?ENES
ADUANEROS |
|
CUSTOMS
STATUSES |
|
CAP?ULO I
|
|
CHAPTER I |
|
DISPOSICIONES COMUNES |
|
COMMON
PROVISIONS |
|
Desistimiento
del r?imen de exportaci? |
123 |
Withdrawal of
the regimen of exportation |
|
Aviso de
destrucci? de mercanc?s por accidente
|
124 |
Notice of
destruction of goods by accident |
|
Requisitos para
la destrucci? de desperdicios
|
125 |
Requirements
for the destruction of wastes |
|
CAP?ULO II
|
|
CHAPTER II |
|
DEFINITIVOS
DE IMPORTACI? Y EXPORTACI?
|
|
PERMANENT
IMPORTATION AND EXPORTATION |
|
Reintegro de
beneficios fiscales actualizados por retorno
de mercanc?s exportadas definitivamente
|
126 |
Reintegration
of updated fiscal benefits for return of
goods exported permanently |
|
Sustituci? de
mercanc?s defectuosas o distintas a las
convenidas |
127 |
Substitution of
goods defective or distinct from those
agreed on |
|
CAP?ULO
III |
|
CHAPTER III |
|
PROCEDIMIENTO DE REVISI? EN ORIGEN
|
|
PROCEDURE OF
REVIEW OF ORIGIN |
|
Determinaci?
de contribuciones de mercanc?s no
declaradas o cuya legal importaci? o
estancia no se acredite |
128 |
Determination
of taxes on goods not declared or whose
legal importation or presence is not
accredited |
|
Documentos que
se acompa?n a la solicitud de inscripci?
en el registro del despacho de
mercanc?s |
129 |
Documents that
accompany the request for inscription in the
registry of processing of goods |
|
Aviso de
modificaci? de datos en el registro del
despacho de mercanc?s |
130 |
Notice of
modification of data in the registry of the
processing of goods |
|
Opci? para
maquiladoras o empresas con programas de
exportaci? que importen mediante revisi?
en origen |
131 |
Option for
maquiladoras or companies with programs of
exportation that import through review of
origin |
|
Opci? para
empresas que reciben mercanc?s no
declaradas en los pedimentos y est?
inscritas en el registro del despacho de
mercanc?s |
132 |
Option for
companies that receive goods not declared in
the pedimentos and are inscribed in the
registry of the processing of goods.
|
|
Embargo
precautorio a empresas inscritas en el
registro del despacho de mercanc?s
|
133 |
Precautionary
impounding for companies inscribed in the
registry of the processing of goods |
|
Presentaci?
del pedimento sin consignaci? de datos
|
134 |
Presentation of
the pedimento without recording the
information |
CAP?ULO IV
|
|
CHAPTER IV |
|
TEMPORALES
DE IMPORTACI? Y EXPORTACI?
|
|
TEMPORARY
IMPORTATION AND EXPORTATION |
|
SECCI?
PRIMERA |
|
SECTION ONE |
|
IMPORTACIONES Y EXPORTACIONES TEMPORALES
|
|
TEMPORARY
IMPORTATIONS AND EXPORTATIONS |
|
Concepto de
mercanc?s dise?das y utilizadas
exclusivamente para el transporte de
contenedores |
135 |
Concept of
goods designed and utilized exclusively for
the transport of containers |
|
Requisitos para
importaciones temporales realizadas por
residentes en el extranjero |
136 |
Requirements
for temporary importations performed by
residents outside the country |
|
Concepto de
convenciones y congresos internacionales
|
137 |
Concept of
conventions and international congresses |
|
Requisitos para
utilizar mercanc?s importadas temporalmente
en convenciones y congresos |
138 |
Requirements
for utilizing imported goods temporarily in
conventions and congresses |
|
Documentos que
se anexan a la solicitud de importaci?
temporal de veh?ulos |
139 |
Documents that
are attached to the application of temporary
importation of vehicles |
|
Requisitos para
la importaci? de menajes de casa
|
140 |
Requirements
for the importation of household goods |
|
Capacidad
m?ima del veh?ulo para su importaci?
temporal |
141 |
Maximum
capacity of the vehicle for its temporary
importation |
|
Tr?ite en la
importaci? temporal de contenedores
|
142 |
Processing in
the temporary importation of containers |
|
Requisitos para
la importaci? temporal de embarcaciones y
remolques para su transporte |
143 |
Requirements
for the temporary importation of crafts and
trailers for their transport |
|
Requisitos para
la importaci? temporal de casas rodantes
|
144 |
Requirements
for the temporary importation of house
trailers |
|
Importaci?
temporal de mercanc?s por maquiladoras o
empresas con programas de exportaci?
|
145 |
Temporary
importation of goods by maquiladoras or
companies with programs of exportation |
|
Forma oficial
para la internaci? temporal de mercanc?s
destinadas al mantenimiento y reparaci? de
bienes importados |
146 |
Official form
for the temporary presence of goods intended
for the maintenance and repair of imported
goods |
|
Procedimiento
para la donaci? de mercanc?s importadas
temporalmente |
147 |
Procedure for
the donation of temporarily imported goods |
|
SECCI?
SEGUNDA |
|
SECTION TWO |
|
PARA
TRANSFORMACI?, ELABORACI? O REPARACI?
|
|
FOR
MANUFACTURING, ASSEMBLY, OR REPAIR |
|
Constancia de
exportaci? por retorno de mercanc?s
importadas temporalmente que se
transfieran |
148 |
Document that
verifies exportation for return of
temporarily imported goods that are
transferred |
|
Aviso por
retorno de mercanc?s transferidas en
sustituci? de la constancia de exportaci?
respectiva |
149 |
Notice of
return of goods transferred in substitution
of the official document of respective
exportation |
|
Forma oficial
para la declaraci? anual informativa sobre
las mercanc?s que retornen |
150 |
Official form
for the annual informative declaration on
the goods that they return |
|
Constancia de
exportaci? |
151 |
Verifying
document of exportation |
|
Rectificaci?
de datos de la constancia de exportaci?
|
152 |
Correction of
data of the verifying document of
exportation |
|
Requisitos de
control para retorno al extranjero de
mercanc?s importadas temporalmente
|
153 |
Requirements of
control for return to the country of origin
of temporarily imported goods |
|
Exportaci?
definitiva si se cuenta con la constancia de
exportaci? |
154 |
Permanent
exportation if the verifying document of
exportation is present |
|
Aviso para
efectuar procesos de transformaci?,
elaboraci? o reparaci? de mercanc?s
importadas por persona distinta a la empresa
maquiladora o con programa de exportaci?
|
155 |
Notice for
performing processes of manufacturing,
assembly, or repair of goods imported by
persons distinct from the maquiladora or the
company with a program of exportation |
|
Enajenaci? de
mercanc?s por comercializadoras de
insumos |
156 |
Transfer of
goods by commercial promoters of materials |
|
Cambio de
r?imen de importaci? sin presentaci? de
mercanc?s |
157 |
Change of
customs status of importation without
presentation of goods |
|
Mermas y
desperdicios declarados |
158 |
Scraps and
wastes declared |
|
Donaci? de
mercanc?s por maquiladoras o por empresas
con programas de exportaci? |
159 |
Donation of
goods by maquiladoras or by companies with
programs of exportation |
|
Promoci? por
escrito para retorno de mercanc?s que no se
transformaron |
160 |
Documentation
in writing for the return of goods that are
not processed |
|
CAP?ULO V
|
|
CHAPTER V |
|
DEP?ITO
FISCAL |
|
FISCAL
DEPOSIT |
|
SECCI?
PRIMERA |
|
SECTION ONE |
|
DISPOSICIONES GENERALES |
|
GENERAL
PROVISIONS |
|
Destrucci? por
accidente o caso fortuito de mercanc?s en
dep?ito fiscal |
161 |
Destruction by
accident or chance of goods in fiscal
deposit |
|
Destrucci? de
mercanc?s por los almacenes generales de
dep?ito |
162 |
Destruction of
goods by the general warehouses of deposit |
|
Formas de
aislar las mercanc?s en dep?ito fiscal en
los almacenes generales de dep?ito
|
163 |
Forms of
isolating the goods in Fiscal deposit in the
general warehouses of deposit |
|
SECCI?
SEGUNDA |
|
SECTION TWO |
|
EXPOSICI? Y
VENTA DE MERCANC?S |
|
EXHIBITION
AND SALE OF GOODS |
|
Requisitos para
establecer dep?itos fiscales para la
exposici? y venta de mercanc?s extranjeras
y nacionales |
164 |
Requirements
for establishing fiscal deposits for the
exhibition and sale of foreign and national
goods |
|
Concepto de
exposiciones internacionales
|
165 |
Concept of
international exhibitions |
|
Requisitos para
establecer temporalmente dep?itos fiscales
para locales destinados a exposiciones
internacionales de mercanc?s
|
166 |
Requirement for
temporarily establishing fiscal deposits for
locales intended for international
exhibitions of goods |
|
CAP?ULO VI
|
|
CHAPTER VI |
|
TR?SITO DE
MERCANC?S |
|
TRANSIT OF
GOODS |
|
Requisitos para
el tr?sito interno de bienes de consumo
final |
167 |
Requirements
for the internal movement of goods for final
consumption |
|
Pedimento de
tr?sito interno de mercanc?s por cada
unidad de transporte |
168 |
Pedimento of
internal movement of goods for each unit of
transport |
|
Aviso de arribo
extempor?eo de mercanc? |
169 |
Notice of
extemporaneous arrival of goods |
|
Requisitos para
la inscripci? en el registro de empresas
transportistas de mercanc?s en tr?sito
|
170 |
Requirements
for the inscription in the registry of
transport companies of goods in transit |
|
T?ULO
QUINTO |
|
TITLE FIVE |
|
FRANJA Y
REGI? FRONTERIZA |
|
BORDER ZONE
AND REGION |
|
CAP?ULO
?ICO |
|
CHAPTER ONE |
|
Env? de
mercanc?s extranjeras de una franja o
regi? fronteriza a otra |
171 |
Shipment of
foreign goods from one border zone or region
to another |
|
Equipaje y
menaje de casa que no paga impuesto de
importaci? |
172 |
Baggage and
household goods that do not pay the
importation tax |
|
Requisitos para
el transporte de mercanc? de importaci?
destinada a franja o regi? fronteriza que
entra por aduana distinta |
173 |
Requirements
for the transport of goods of importation
intended to the border zone or region that
enters by a customs distinct from the zone |
|
Equipaje y
menaje de casa que no paga impuesto de
importaci? |
174 |
Baggage and
household goods that do not pay the
importation tax |
|
Pedimento de
reexpedici? de mercanc?s importadas a
franja o regi? fronteriza al resto del
territorio nacional |
175 |
Pedimento for
reshipment of imported goods to the border
zone or region to the rest of the national
territory |
|
Excepci? para
presentar pedimento de reexpedici? de
mercanc?s |
176 |
Exception for
presenting pedimento in the reshipment of
goods |
|
Transferencia y
reexpedici? de mercanc?s importadas por
maquiladoras o empresas con programas de
exportaci? |
177 |
Transfer and
reshipment of imported goods by maquiladoras
or companies with programs of exportation |
|
Requisitos para
internar al resto del pa? veh?ulos
importados a la franja o regi?
fronteriza |
178 |
Requirements
for entering the rest of the country
vehicles imported to the border zone or
region |
|
T?ULO
SEXTO |
|
TITLE SIX |
|
ATRIBUCIONES
DE LAS AUTORIDADES FISCALES
|
|
RESPONSIBILITIES OF THE FISCAL AUTHORITIES |
|
CAP?ULO I
|
|
CHAPTER I |
|
PROCEDIMIENTOS ADMINISTRATIVOS
|
|
ADMINISTRATIVE PROCEDURES |
|
Plazo para
remitir el acta de inicio a la autoridad
aduanera |
179 |
Term for
delivering the official document of
initiation to the customs authority |
|
Plazo para
dictar resoluci? definitiva en
determinaci? de contribuciones
|
180 |
Term for
issuing permanent resolution in
determination of taxes |
|
Solicitud de
entrega de mercanc?s embargadas
|
181 |
Request for
delivery of impounded goods |
|
Nombramiento de
depositario de mercanc?s extranjeras que
deban ser embargadas |
182 |
Naming of the
receiver of foreign goods that must be
impounded |
|
CAP?ULO II
|
|
CHAPTER II |
|
INDEMNIZACI? POR PARTE DE LA AUTORIDAD
ADUANERA |
|
INDEMNIFICATION ON THE PART OF THE CUSTOMS
AUTHORITY |
|
Notificaci?
personal de resoluciones que ordenen la
devoluci? de mercanc?s |
183 |
Personal
Notification of resolutions that order the
return of goods |
|
Documentos que
se acompa?n a la solicitud de pago de
mercanc?s enajenadas por las que se ordena
su devoluci? |
184 |
Documents that
accompany the request for payment of goods
transferred by those who ordered their
return |
|
T?ULO
S?TIMO |
|
TITLE SEVEN |
|
AGENTES Y
APODERADOS ADUANALES |
|
CUSTOMS
BROKERS, AND IN-HOUSE BROKERS |
|
CAP?ULO I
|
|
CHAPTER I |
|
AGENTES
ADUANALES |
|
CUSTOMS
BROKERS |
|
Actions
performed by the customs brokers
|
185 |
Actions
performed by the customs brokers |
|
Omisi? de
aviso de cambio de domicilio del agente
aduanal |
186 |
Omission of
notice of change of address of the customs
broker |
|
Publicaci? del
otorgamiento de la patente de agente aduanal
en el Diario Oficial de la Federaci?
|
187 |
Publication of
the granting of the license of the Customs
broker in the Official Daily of the
Federation (DOF) |
|
Nombramiento de
empleados por el agente aduanal
|
188 |
Naming of
employees by the customs broker |
|
Destino del
archivo del agente en caso de cancelaci? de
la patente |
189 |
Destination of
the files of customs brokers in case of
cancellation of the license |
|
CAP?ULO II
|
|
CHAPTER II |
|
APODERADOS
ADUANALES |
|
IN-HOUSE
BROKERS |
|
Env? de oficio
de autorizaci? del nombramiento a la
aduana |
190 |
Shipment of the
Official authorization of the naming to the
Customs |
|
Requisitos para
solicitar nombramiento de apoderado
aduanal |
191 |
Requirements
for requesting naming of the in-house
broker |
|
Solicitud de
autorizaci? de los apoderados aduanales
para operar en aduanas distintas a las que
les correspondan |
192 |
Request for
authorization of the in-house brokers for
operating in customs distinct from those
that correspond |
|
Importaci? de
mercanc?s por empresas de mensajer? y
paqueter? por ellas transportadas realizada
a trav? de apoderado aduanal
|
193 |
Importation of
goods by messenger and package companies by
those transported through the in-house
broker |
|
Requisitos para
realizar el despacho de mercanc?s de
exportaci? a trav? de apoderado aduanal
|
194 |
Requirements
for performing the processing of goods of
exportation through the in-house broker |
|
Nueva
autorizaci? para actuar mediante apoderado
aduanal |
195 |
New
authorization for acting through an in-house
broker |
|
T?ULO
OCTAVO |
|
TITLE EIGHT |
|
INFRACCIONES
|
|
INFRACTIONS |
|
CAP?ULO
?ICO |
|
CHAPTER ONE |
|
Casos en que no
es infracci? las discrepancias por errores
aritm?icos o mecanogr?icos |
196 |
Cases in which
the discrepancies by arithmetic or
typographical errors are not infractions |
|
Casos en que se
considera que varia la informaci?
estad?tica |
197 |
Cases in which
it is understood that the statistical
information varies |
|
Otros medios de
seguridad en el manejo de mercanc?s
|
198 |
Other means of
security in the handling of goods |
TRANSITORIOS
|
1-8 |
TRANSITIONAL
ARTICLES |
Products