AMLO creates the National Customs Agency of Mexico

The government of Mexico published this Wednesday the Decree creating the National Customs Agency of Mexico as a decentralized administrative body of the Ministry of Finance and Public Credit (SHCP).

In accordance with the decree, signed by President Andrés Manuel López Obrador, the National Customs Agency of Mexico will have the following resources to carry out its purpose:

  • The movable and immovable property, material, technological and financial resources that are assigned to it.
  • Funds and trusts that are constituted or in which it participates on behalf of the Ministry of Finance and Public Credit for such purposes.
  • The income obtained from the provision of services and execution expenses.
  • The assignments established by the Expenditure Budget of the Federation.

National Customs Agency

Likewise, the National Customs Agency of Mexico will have the following powers:

  1. Collect the contributions and benefits applicable to foreign trade operations and their accessories in accordance with the applicable legislation and in accordance with the international treaties to which Mexico is a party, when these powers must be exercised by the customs authorities.
  2. Direct the customs and inspection services, in the terms provided by the applicable provisions; as well as to carry out corresponding operations in terms of the applicable legal provisions, to the verification of the legal stay of goods in national territory and of goods in transport, including their verification of origin; seize or secure merchandise whose legal stay in the country is not proven and safeguard them as depositary.
  3. Manage the registers of importers, importers of specific sectors and sectoral exporters.
  4. Represent the interest of the Federation in tax and customs disputes, related to the entry, transit or exit of merchandise from or in the national territory.
  5. Determine and settle the contributions and benefits applicable to foreign trade operations and their accessories.
  6. Coordinate with the armed forces and national security and public security institutions to preserve security at points of access to the country;
  7. Request and provide other national or foreign public bodies and institutions with access to the information necessary to avoid tax evasion or avoidance in customs matters and other illicit or infractions, in accordance with international laws and treaties on customs matters.
  8. Monitor and ensure due compliance with tax and customs provisions, related with the entry, transit or exit of merchandise from or into the national territory and, where appropriate, exercise the powers of verification provided for in said provisions.
  9. Participate in the negotiation of international treaties carried out by the Federal Executive in customs matters, as well as enter into inter-institutional agreements within the scope of its competence.
  10. Provide, under the principle of reciprocity, the assistance requested by supervisory and regulatory bodies of other countries with which agreements have been signed or are part of international conventions on customs matters to which Mexico is a party, for which, in exercise of its powers of inspection, may collect from the taxpayers and third parties related to them, the information and documentation that is the subject of the request.
  11. Serve as a consultative body for the Federal Government in customs matters.
  12. Propose for higher approval the customs administration policy and execute the actions for its application.
  13. Design, administer and operate sufficient statistical data to allow the complete elaboration of the reports that the Federal Executive must render to the Congress of the Union in matters of federal collection and inspection, in matters within its competenc.
  14. Issue the general provisions and administrative agreements necessary for the effective exercise of its powers, as well as for the application of the laws, treaties and provisions that are issued based on them, related to the entry and exit of merchandise from the national territory.
  15. Maintain coordination with the Tax Administration Service on the information necessary for the correct administration, collection and accounting of federal contributions and benefits and their accessories.
  16. Contribute with timely, certain and verifiable data to the design of the customs administration policy.
  17. Representing the Ministry of Finance and Public Credit before the administrative and jurisdictional authorities, within the criminal procedures related to the crimes that are the competence of the National Customs Agency of Mexico, in their character of victim or offended, as coadjuvant or legal advisor of the itself, by itself or through the attorneys it has attached.
  18. The others that are necessary to carry out those provided for in this Decree, its internal regulations and other applicable legal provisions.