Table the Servicio de Administración Tributaria through rules; Fracción reformada DOF 09-12-2013, 25-06-2018 VII. Other simplification and facilita...

Table the Servicio de Administración Tributaria through rules; Fracción reformada DOF 09-12-2013, 25-06-2018 VII. Other simplification and facilitation measures for customs clearance provided for in this Law or established by the Tax Administration Service through rules. Fracción reformada DOF 25-06-2018 Article added DOF 30-12-2002 ARTICLE 100-C. The Tax Administration Service will cancel the authorization referred to in article 100-A of this Law, in accordance with the procedure indicated in its article 144-A, in the following cases: a) When the requirements provided for the granting of the authorization or its extension are not met. b) When the obligations provided for in this Law or in the authorization are not met. c) When they incur in any cancellation cause established in this Law or in the authorization. The authorization may be canceled at the request of the authorized company, without it being necessary to carry out the procedure provided for in article 144-A of this Law. Article added DOF 09-12-2013 ARTICLE 101. Persons who have foreign goods in their possession by any title, which have been introduced into the country without having undergone the formalities of dispatch that this Law determines for any of the customs regimes, or in the case of those goods that have exceeded the return deadline in the case of temporary imports, may regularize them by importing them definitively prior payment of the contributions, compensatory quotas that correspond and prior compliance with the other obligations in the matter of regulations and incorporation into the product that was returned, when the change of regime to definitive importation is made. The Tax Administration Service will establish through rules the goods that can be subject to the provisions of this paragraph and the control requirements. Paragraph added DOF 30-12-2002 Chapter III Temporary import and export First Section Temporary imports CUSTOMS LAW CHAMBER OF DEPUTIES OF THE H. CONGRESS OF THE UNION General Secretariat Secretariat of Parliamentary Services Last Reform DOF 12-11-2021

O Serviço de Administração Tributária pode estabelecer medidas de simplificação e facilitação do despacho aduaneiro através de regras.
A autorização para importação temporária pode ser cancelada caso a empresa autorizada deixe de cumprir os requisitos previstos para o seu otorgamento ou sua prorrogação, ou quando incumprir com as obrigações previstas na autorização ou na Lei.
As pessoas que tenham em sua posse mercadorias de procedência estrangeira que se tenham introduzido no país sem terem cumprido as formalidades de despacho que esta Lei determina para qualquer dos regimes aduaneiros, ou no caso das mercadorias que tenham excedido o prazo de retorno no caso de importações temporárias, podem regularizá-las importando-as definitivamente.
O Serviço de Administração Tributária estabelecerá através de regras as mercadorias que podem ser sujeitas ao disposto no parágrafo anterior e os requisitos de controle.