TECHNOLOGICAL INSTITUTE OF TOLUCA

LOGISTIC ENGINEERING

CUSTOMS LEGISLATION
WORK UNIT 2 'NON-TARIFF BARRIERS AND
THE CHARGES IN CUSTOMS MATTERS AND THEIR
LEGAL BASIS

GROUP:
170800

TEACHER:
C.P FRANCISCO GARDUÑO MUNGUÍA

STUDENT:
KAREN VERONA VÁZQUEZ

N. CONTROL:
2028-10-11

THIRD SEMESTER
 SEPTEMBER 2021
INDEX UNIT 2

NON-TARIFF BARRIERS AND CHARGES IN THE MATTER

CUSTOMS AND ITS LEGAL BASIS

General Law of Import and Export Taxes

(LIGIES) (Basic knowledge)

2.2 Contributions, Tariffs, Countervailing Duties and the

Regulations and Non-Tariff Restrictions on Trade
Exterior. (Customs Law)

2.3 Tax stimuli. (Extension in the payment of the Right of

Customs Procedure (DTA), compensations

2.4 Types, modalities, and functioning of tariffs.

2.5 Modalities and functioning of non-tariff trade barriers

tariffs.
2.1 LAW OF GENERAL IMPORT TAXES AND
EXPORTATION (LIGIE) (BASIC KNOWLEDGE)

It is a law to carry out tariff classification without setbacks.

know their rules, trade policies, and the amounts to declare.

The tariff classification is the way to identify the goods to be imported and
exporting, as well as setting the type of taxes, obligations, and rights to be fulfilled.

Some of the examples within this law that caught my attention the most are:

PRODUCT QUANTITY
Wooden frames for pictures, Kg 15% Ex
photographs, mirrors or objects
similar.
Raw Kraft paper or cardboard per Kg Ex Ex
paper or corrugated cardboard.

Hats and other headgear, Pza 15% Ex

braided or made by
union of strips of any
material, including lining.
Construction bricks. Kg 15% Ex
Items for the service of Kg 15% Ex
kitchen and table

In a first and quick analysis of this, I observed that most of the

tax-exempt articles for exports, concluding that it is for the purpose of
motivate the export of national products abroad, as well as to
sell it to a foreign currency, register a higher Gross National Product, generate more
jobs and salaries.
2.2 Contributions, Tariffs, Countervailing Duties and the Regulations and
Non-tariff restrictions on Foreign Trade. (Customs Law)

Article 51 The following taxes will be imposed on foreign trade:

General importation, according to the tariff of the respective law.

Art. 52. They are required to pay foreign trade taxes and to
compliance with non-tariff regulations and restrictions and other measures
of regulating foreign trade, the people who introduce goods to
national territory or extract them from it, including those that are under some
program for refund or deferral of fees in the cases provided for in
Articles 63-A, 108, section III, and 110 of this Law.

*COMMENT* Obligations that legal and natural persons have

time to carry out import activities. One of them is the payment of
compensatory quotas that will be determined by the same Law, excluding
respectively to those who are exempt from these.

Art.53. They are jointly responsible for the payment of trade taxes.
external and other contributions, as well as compensatory fees
that are caused by the introduction of goods into the national territory
or its extraction from this, without prejudice to what is established by the Tax Code of
the Federation

Section IV. The shippers of goods from the border strip or region to
rest of the country, due to the differences in contributions that must be paid
for this reason.

The joint liability will include the accessories, except for the
fines.

COMMENTARY: It talks about who is the person that should be done.

creditor of the responsibility for tax payments and fees
 compensatory in different cases, such as when there is no ongoing process with
appropriate documentation.

Art. 54. The customs agent and the customs agency will be responsible for the
truthfulness and accuracy of the data and information provided, of the
determination of the customs regime of the goods, of its correct
tariff classification and the accurate determination of the number of
commercial identification, as well as ensuring that the importer or exporter
has the documents that certify compliance with the others
obligations related to regulations and non-tariff restrictions in force
for said goods.

The agent and the customs agency will not be liable in the following cases:

I. For the payment of the differences in contributions, fees

compensatory payments, fines and surcharges that are determined, as well as for the

non-compliance with regulations and non-tariff restrictions, if they

come from the inaccuracy or falsehood of the data and documents that the
the taxpayer would have provided.

Article 55. In cases of subrogation authorized by this Law, the acquirer of

the goods assume the obligations arising from the importation or
exports established in the laws and the transferor will have the character of
responsible supportive.
Note* Subrogation is the substitution of the holder of a debt, which can be both
the creditor as the debtor.

Comment: In the case of transferring the responsibility of the goods

exported and/or imported to another person, all rights are exchanged and
obligations.

Article 56. The fees, taxable bases, exchange rates, quotas

compensatory measures, other regulations and non-tariff restrictions, prices
 applicable estimates and prohibitions will be those that govern in the following
dates:

IV. In cases of infringement:

a) In the commission of the infringement.

b) In the precautionary seizure of goods, when not

it can be determined the commission.

c) In which it is discovered, when the goods are not

precautionarily embargoed nor can the of
commission.

Comment: The determination of quotas will govern the process to be followed.

merchandise. And the tax on these fees is applied in any method of
import or export, such as air.

Art. 57 The export of goods from the sea is presumed to have been carried out.
territorial or of the exclusive economic zone adjacent to it, at the moment when
they are discovered, if they were extracted or captured without the concessions, permits or
exploitation permits corresponding.

*Comment* In the case of discovering valuable goods within the territories

national maritime, still, it is considered export.

Article 58. For the re-exportation of goods of foreign origin from the strip
or border region to the rest of the country, the contributions will be determined by considering the
customs value of the goods on the date when the assumptions would have occurred
to what fraction I of article 56 of this Law refers, and will be updated in the
terms del article 17-A delete Code Fiscal of the Federation.
Regarding goods that have been subject to processing or
transformation in said strip or region, the following will apply:

i. Finished product corresponds to a tariff fraction and a number.

of commercial identification different from the goods of origin
 foreign employees or incorporated in the manufacturing processes or
transformation, the first paragraph of this article will not be applicable to him.

The amount of money allocated to tariff tax will depend on

directly from the type of process that carries the merchandise.

Art. 59. Those who introduce or extract goods from the national territory
they must comply, without prejudice to the other obligations provided in this Law, with the
following:

Summary of fractions

To carry out inventory control systems in an automated manner,

that they keep the data records updated at all times of
control of foreign trade goods, which must
be at the disposal of the customs authority.

II. Obtain the information, documentation, and other means of proof

necessary to verify the country of origin and provenance of the
goods, for the purpose of tariff preferences

III. Deliver to the customs officer who promotes the clearance of the
goods and provide customs authorities with a
statement, under protest of telling the truth, with the elements that
allow determining the customs value of the goods.

IV. Be registered in the Importers Registry and, where applicable, in the

Registry of Importers of Specific Sectors or in the Registry of
Sectoral exporters in charge of the Administration Service
Tax.

V. To create an electronic file for each of the requests,

consolidated notices or the customs document in question, which
it must contain the request itself in the format in which it has been
transmitted.
Art. 59-A. Those who introduce or extract goods from the national territory for
to be designated for a customs regime, are required to transmit through
electronic document to the customs authorities the information related to your
value and, if applicable, other data related to its marketing, before
your customs clearance, under the terms and conditions established by the Service
of Tax Administration through rules, which will be understood as
transmitted once the corresponding acknowledgment issued by the
electronic customs system.

*Comment* When carrying out activities for the transportation of goods for purposes

direct customs dealings, different measures and processes are established

legal.

Article 59-B. Those who promote the dispatch of goods without intervention
a customs agency or agent must comply, without prejudice to others
obligations established in this Law and its Regulations, with the following:

III. Perform the acts that correspond to him/her in accordance with this Law in the

dispatch of goods, using the customs electronic system

and its advanced electronic signature or digital seal, or with the means
identification technology that corresponds.

2.3 Fiscal stimuli (Exemption from the payment of Customs Processing Fee)
(DTA) compensations

oTAX STIMULUSThey are the tax benefits consisting of

propose a reduced value added tax rate to reactivate the
markets and reduce the corporate income tax rate
individuals with business activity, to allocate greater resources to the
investment, generate jobs and increase their competitiveness. (DOF, 2018)
 oTAX [Link] is a right by which an act for which
should have paid a tax is exempt from it. Thus, the taxpayer
are exempt from that tax by mandate of the law. (Gil, 2015)
According to fraction IV of article 49 of the Federal Copyright Law, they are:
Import and export operations of goods exempt from the
foreign trade taxes in accordance with the Customs Law; of return of
imported or exported goods definitively; of imports or
temporary exports to return in the same condition, as well as in the
of the customs operations covering goods that in accordance
the applicable provisions have no value in customs. (Congress of the
Union, 2021

[Link]'s when the tax authorities will refund the

amounts unduly paid and those that apply in accordance with the laws
fiscal agents. (HOUSE OF DEPUTIES OF THE H. CONGRESS OF THE UNION, 2021)
*Comment* Deduct the relevant covered monetary amount that has been
paid in advance.

2.4 Types, modalities, and operation of tariffs.

According to the FOREIGN TRADE LAW...

The tariffs are defined and classified as follows:

Article 12 - For the purposes of this Law, the tariffs are the fees of the rates of the
general export and import taxes, which may be:

I. Ad-valorem, when expressed as a percentage of the value in

customs of the goods.

II. Specific, when expressed in monetary terms per unit of

measure, and
 III. Mixed, when it concerns the combination of the two previous ones.

Art. 13 - The fees referred to in the previous article may adopt the following

modalities:

I. Tariff-Quota, when a tariff level is established for a certain quantity or

value of goods exported or imported, and a rate different from the
exports or imports of those goods that exceed that amount;

II. Seasonal tariff, when different tariff levels are established for
different periods of the year, and

III. The others designated by the Federal Executive.

Art. 14- Different tariffs may be established than those generally provided in the
rates of the general export and import taxes when applicable
establish international trade treaties or agreements of which Mexico is
part.

Comment: In specific cases where the requirements are suitable.

The determination of tariffs will be made by the corresponding authorities.

2.5 Modalities and operation of non-tariff trade barriers

tariffs.

Article 4.- The Federal Executive shall have the following powers:

I. Create, increase, decrease or eliminate tariffs through decrees.

published in the Official Federal Gazette, in accordance with
established in Article 131 of the Political Constitution of the States
United Mexicans;
 Comment: The powers assigned to the federal executive will be governed
through the Official Journal of the Federation, as well as by the Legislative power, with
the purpose of having a thorough review and subsequently, its approval.

Article 15.- Non-tariff regulation and restriction measures on exportation of

goods, referred to in fraction III of article 4 of this Law, may be
establish in the following cases:

II. In accordance with the provisions of international treaties or agreements to which

Mexico is part.

II. When it comes to products whose marketing is subject to,

constitutional provision, to specific restrictions.

*Comment* This article focuses on the protection of national assets, from

commercial fines, as well as the state of various natural factors, consumption, etc.

Art. 16.- The non-tariff regulatory and restrictive measures on imports,

circulation or transit of goods, referred to in fractions III and IV of the article
4o., they may be established in the following cases:

Comment: The strict measures of restrictions regarding activities

Commercial nationals are indispensable in processes that involve
format irregularities within your documentation, as well as in the intended use of the
same.

Art. 17.- The establishment of non-tariff regulation and restriction measures to

the export, import, circulation or transit of goods, referred to in the
sections III and IV of article 4 must first be submitted for opinion to the
Commission and publish in the Official Federal Gazette. The agencies of the
Federal executives competent to issue or enforce these measures must
publish in the Official Journal of the Federation the procedures for its issuance or
compliance, and inform the Commission about the administration of such measures
and procedures.
Comment All the restrictions that are foreseen for the restriction of
goods must be supported by the Official Federal Gazette so that
may come into force.

Article 17 A.- Non-tariff restrictions and regulations must be complied with.

according a the established in the orders applicable.
Such compliance must be demonstrated through documents that contain
security measures either through electronic means, or both, determined by
the corresponding authorities.

Documents: Bill of lading, customs declaration, Use destination, Certificate of origin.

There is an exception by countries that have trade agreements.

with the country, however, it still needs to have a document that certifies it.

Article 18.-In the cases provided for in sections I and II of article 15 and I to V of the article
16, the evaluation conducted by the Commission must be based on an economic analysis,
prepared by the corresponding department, of the costs and benefits that are
derived from the application of the measure. This analysis may take into account, among others,
the impact on the following factors: prices, employment, competitiveness of the
productive chains, government revenues, profits of the productive sector, cost of
the measure for consumers, variety and quality of the available offer and level of
market competition.

Comment This analysis aims to ensure good quality of

products, as well as the correspondence with their economic characteristics.

Article 19.- Notwithstanding the provisions of article 17, the agencies of the Executive
Competent federal authorities may establish measures for regulation or restriction not
tariffs on the export, import, circulation or transit of goods in the
cases provided for in sections III to VI of article 15 and VI of article 16 without
subject them to the opinion of the Commission, provided that:
 I. It is a situation of emergency likely to cause harm.
hardly repairable if the procedure outlined in the article is followed
17;

*Comment* Only in very special situations, such as emergencies, with

prior notification or agreement from the respective authority, or as far as it is
temporarily, with a unique duration of 20 days, it will be possible
modify the law without the approval of the Legislative power.

Article 20.- In any case, goods subject to restrictions or regulations do not

Tariffs will be identified in terms of their tariff fractions and nomenclature.
that corresponds to him according to the respective rate.

Comment Later after a process of restrictions, the goods will be

ready to comply with what the Customs and Excise Tax Law says.

Article 20 A.- The Secretariat will accept electronic signature certificates issued by
the certification service providers (accreditation of the truthfulness of the level of
quality of certain products) that are accredited under the terms of the Code of
Trade, as well as those that she herself issues, for the purpose of the procedures and

notifications related to non-tariff regulations and programs

provided for in this Law.

Comment: The assurance of the truthfulness of the type of product purchased, whether it is
imported or exported, it can be carried out by the Ministry of Economy or someone
of its officials, in order to ensure the health of the consumer.
 REFERENCES

THEME 2.1
oDSV (2020) Global Transports and Logistics. "New LIGIE will enter in
in force on December 28, 2020" Retrieved from:
The requested content could not be accessed.
LIGIE: They are the initials of the Law
of and the means by which they are transported.
Chamber of Deputies SG (2021) "Law on General Taxes"
Import and ExportLaw of General Import Taxes and of
Exportation ([Link])
THEME 2.2
 CUSTOMS OFFENSE. DOF 06-11-2020. Retrieved from: Customs [Link]
THEME 2.3
CHAMBER OF DEPUTIES OF THE H. CONGRESS OF THE UNION. (2021,
04 23). FEDERAL TAX CODE. Retrieved from
The provided text is a URL and does not contain translatable content.
Congress of the Union. (2021, 12). Federal Rights Law. Retrieved
of DOF 20*05*2021
Invalid input; no translatable text provided.
[Link]
DECRETO of tax incentives border region
north. Retrieved from SEGOB: [Link]
5547485
oGil, S. (2015, 10). Fiscal Extension. Retrieved from ECONOMIPEDIA:
Unable to access or translate content from the provided URL.
THEME 2.4
CHAMBER OF DEPUTIES OF THE H. CONGRESS OF THE UNION. (2006)
FOREIGN TRADE LAW, Retrieved from:Commercial Law
[Link]
TOPIC 2.5
CHAMBER OF DEPUTIES OF THE H. CONGRESS OF THE UNION. (2006)
FOREIGN TRADE LAW, Retrieved from:Commercial Law
No text provided for translation.