Derecho Aduanero

* Customs Regimes: (Article 10 of the Customs Act)
All goods entering or leaving Mexico should go to a customs procedure established by the taxpayer, according to the function that will give national territory or abroad.
When goods are brought into the customs when entering or leaving the country should be informed in an official document, the destination that is intended to give that good.Our legislation provides six regimes with their respective variants:
* TEMPORARY (Article 56 of the Customs Act)
It is the entry of foreign goods into the country to stay there for a limited time and for a specific purpose. They are not subject to tax on foreign trade, or countervailing duties, unless the introduction of the goods is carried out under a program that differs from or returns toduty, that the ownership of the goods is transferred or disposed of except to between IMMEX companies.
Two types:
Return to abroad in the same state, that is, that returned abroad without modification.
* Timing and types of merchandise
* Up to one month
* Up to six months
* Up to one year
* For the period during their immigration status
* Up to ten years
It may permitthe temporary importation of goods for maintenance and repair of the goods temporarily imported in accordance with the previously established, provided that they join them and not for cars or trucks, in accordance with the stipulations of the Regulations of the Law customs.
Regulation of the Customs Act, establish the cases and conditions in which to be assured the payment of penalties imposedreached if the goods are not returned abroad within the maximum allowable terms mentioned above.
The goods have been temporarily imported in accordance with the above, must return abroad on time, otherwise it means that they are illegally in the country, for completing the temporary import regime was intended.
* FINAL IMPORT (Article 86-A. of the Customs Act)
Import regime is considered finalentry of foreign goods in order to remain in the country indefinitely.
Requirements for importing
* Persons wishing to import goods are required to: Be registered in the list of importers in charge of the Ministry of Finance and Public Credit
* Keep a stock control system recorded in accounting, to distinguish the goods of foreign national
* Having the information, documentationand those necessary evidence to prove the country of origin and provenance of goods
* Give the customs broker or agent that promotes the release of the goods a written statement
* Deliver the document to the broker to check the order given for their operations
* Present to Customs, through a custom broker, a motion on the official form approved by the Ministry of Finance and PublicCredit
* The importer must keep a copy of such demonstration, get the information, documentation and other evidence necessary to verify that the declared value has been determined in accordance with Mexican law and provided to the customs authorities at their request
* Paying taxes on foreign trade.
* Pay, if any, countervailing duties or transitional measures.
Customs clearance comprisesthe entire set of acts and formalities regarding entry of goods into the country and leaving the same to be performed in the customs authorities and customs involving shippers, consignees, owners, possessors or holders in imports and exports senders and customs agents or representatives.
* TEMPORARY EXPORT (Article 113 of the Customs Act)
Means this regime, the goods of the country for alimited time and for a specific purpose, in this regime is not paid taxes on foreign trade, but must comply with regulatory obligations and restrictions and formalities for clearance of goods destined for the scheme.
There are two types:
* To return to the country in the same state, that is, who return from abroad without modification
* To undergo a process of production, processing or...