The customs law is intended to regulate those who introduce goods into or extract goods into the national territory whether they are their owners, owners, recipients, shippers, agents, customs agents or anyone who has an intervention in the introduction, extraction, custody storage handling and tenure.
The first customs law was published on 30 December 1981 and the most recent was published in the Official Journal of the Federation on 15 December 1995 by President Ernesto Zedillo.
Who does the Customs Act apply to?
Those who introduce or extract goods into the national territory are obliged to comply with those provisions.
The law addresses 9 titles on regulations sanctions and corresponding contributions.
Next year, an initiative will be presented for the new Customs Law that will be focused on transmitting transparency and efficiency by merging the general administrations of Customs and Foreign Trade Audit Kyoto Agreement (international customs line).