PROBLEMATIC.
Our client, in his capacity as Customs Agent, processed the Customs Clearance before the Customs of Ciudad Juárez, the import pedimento with code “A1”, which covered the legal introduction, possession and stay of 20,640.00 pieces of clothing for rain and to which customs recognition corresponded.
During the customs inspection, the verifier attached to the customs authority learned that in the vehicle transporting the merchandise subject to customs inspection, there were surplus and/or undeclared merchandise consisting of 20,232.00, pairs of unisex footwear and 10 pieces of television reproducers, for which reason, the customs authority considered the cause of precautionary seizure regulated in section IV of article 151 of the Customs Law to be updated.
It is the case that, prior to the corresponding procedural stages of the Administrative Procedure in Customs Matters, the Ciudad Juárez Customs of the National Customs Agency of Mexico, through the official letter of August 31, 2022, determined a tax credit to our client for the total amount of $5,***,***.**, (figures in millions, expressed with *** for confidentiality of information), for General Import Tax, Customs Processing Fee, Value Added Tax, updates and surcharges; likewise, it determined to our client a tax credit in the amount of $7,***,***.**, as a fine by considering him directly responsible in the foreign trade operation, this being the customs agent.
Finally, it ruled that the surplus merchandise became the property of the federal treasury in terms of Article 183-A, sections III and IV of the Customs Law and the vehicle that transported it was a guarantee of the tax interest in accordance with the penultimate and last paragraph of Article 151 of the Customs Law.
ACTIONS AND STRATEGIES IMPLEMENTED BY OUR FIRM.
In view of the fact that the tax assessment determined by the customs authority was considered illegal and arbitrary, the legal defense team of St Stratego, filed a Nullity Trial, establishing substantive arguments in order to demonstrate the lack of updating of the sanctioned infraction and additionally, that the Customs Agent was not directly responsible for the payment of the tax credit; in addition to other aspects of a formal nature that also affected the illegality of the aforementioned determining resolution.
RESULT.
In view of this, the Federal Court of Administrative Justice, after the corresponding procedural stages, declared the nullity of the contested resolution; essentially for two reasons; a) since it had been demonstrated that the customs agent was not directly responsible for the tax credit and b) since in accordance with the formal requirements of the administrative procedure in customs matters that gave rise to the resolution determining the tax credit, it was verified that the initiation act was drawn up by a verifier who lacked competence to do so in terms of the Internal Regulations of the National Customs Agency of Mexico.
With the result obtained by our firm, it was possible on the one hand to eliminate the contingency of the determination and payment of the tax credit and additionally, the conditions were generated to guarantee the continuity of the customs agent’s patent; which could have been affected if the tax credit had persisted.
At Stratego ST, our Legal Defense service in Tax and Foreign Trade matters, is focused on guaranteeing results that mean comprehensive solutions for our clients; which we achieve thanks to our high experience in the field in the public and private sector.
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