Identify illicit behaviors related to the entry and exit of goods from the national territory, and propose strategies and mechanisms to prevent and...

Identify illicit behaviors related to the entry and exit of goods from the national territory, and propose strategies and mechanisms to prevent and combat such behaviors, which may include special customs operation measures that guarantee the effective combat of such improper practices.
Fraction added DOF 25-06-2018

XXXIX. The others that are necessary to comply with the powers referred to in this article.
Fraction added DOF 09-12-2013. Reformed and moved DOF 25-06-2018 the loop indicated, the goods will be abandoned in favor of the Federal Treasury in the first case and in the second it will be understood that they are illegally in the country. to the customs or to the general deposit warehouse.

II. When, as a result of verification powers, the customs authority detects that the transport company does not keep accounting or records of its foreign trade operations, nor keeps the documentation that proves them, or alters data recorded in foreign trade documentation.

III. When it does not comply with the documentation requirements related to foreign trade formulated by the customs authority.

IV. When presenting irregularities or inconsistencies in the Federal Taxpayers Registry.

V. When the registered transport company cannot be located at the addresses indicated for this purpose.

VI. When it does not pay the tax credits that have become firm when the administrative execution procedure has been followed for their collection.

VII. When they use means of transport that do not meet the control requirements or when they do not have the control mechanisms determined by the Secretariat through rules.

VIII. When it is not up to date in its tax obligations.
Article added DOF 01-01-2002

ARTICLE 144-C. When the authorities carry out audits in foreign trade matters, they must carry them out with the electronic files of the obligated subjects, except in those cases where they deem it pertinent to carry them out with the documentation that they are obliged to keep for this purpose in terms of what is established in this Law and the Federal Fiscal Code.
Article added DOF 09-12-2013

ARTICLE 145. The Tax Administration Service will have an Advisory Council that will issue its position regarding the determination of policies, procedures and criteria regarding the destination of goods from foreign trade that become the property of the Federal Treasury and those that can be disposed of, which are not transferable to the Service of Administration and Disposal of Assets, in terms of the Federal Law for the Administration and Disposal of Public Sector Assets.

The Advisory Council will have only advisory and opinion functions; it will be composed of at least one representative from each of the central administrative units of the Tax Administration Service with powers related to precautionary seizure and destination of goods, and will have representation from philanthropic institutions and the private sector, interested in the production and commercialization of identical or similar goods to those. The integration, operation and functioning of the Advisory Council will be in accordance with the provisions of the Regulations. CUSTOMS LAW

CHAMBER OF DEPUTIES OF THE H. CONGRESS OF THE UNION
General Secretariat
Secretariat of Parliamentary Services
Last Reform DOF 12-11-2021

The customs authority, when indicating the destination of non-transferable foreign trade goods, will observe the following:

I. Its action must preserve national security, public health and the environment.

II. To proceed with the assignment or donation of the goods, it must have an opinion issued by a competent authority, which establishes that they are suitable for human or animal use or consumption, medicinal use,

The text refers to the identification of illicit behaviors related to the entry and exit of goods from the national territory.
The customs authority may propose strategies and mechanisms to prevent and combat illicit behaviors related to the entry and exit of goods from the national territory.
The customs authority may not use special customs operation measures to combat illicit behaviors related to the entry and exit of goods from the national territory.
The text mentions situations in which the customs authority may consider that goods are illegally in the country.