Entre sus principales funciones se encuentran:

• Recaudación de ingresos aduaneros conforme a la legislación y tratados internacionales.

• Vigilancia y custodia de recintos fiscales y mercancías.

• Supervisión del cumplimiento aduanero y lucha contra la evasión fiscal.

• Colaboración interinstitucional con fuerzas armadas y organismos nacionales e internacionales.

• Representación legal de la Federación en controversias aduaneras.

• Participación en negociaciones internacionales sobre comercio exterior.

El titular de la ANAM es designado por el presidente de la República y, desde junio de 2023, el cargo lo ocupa André Georges Foullon Van Lissum. La agencia también genera estadísticas de comercio exterior y emite normativas para mejorar el cumplimiento y la administración aduanera.

Se clasifican las infracciones como:

1) Contrabando

2) Defraudación

3) Actos u omisiones culposas

4) Violaciones formales de prohibición

También se infringe la ley al realizar actos dirigidos a estas operaciones sin consumarlas por causas ajenas al agente, al internar mercancías extranjeras de la franja fronteriza al resto del país, o al extraer mercancías de recintos fiscales sin autorización. Otras infracciones incluyen no presentar mercancías para reconocimiento aduanero cuando así se requiera, desviar mercancías en tránsito internacional, usar aduanas no autorizadas, o no acreditar la legal estancia de las mercancías en el país. Finalmente, es una falta declarar información falsa sobre el proveedor o importador en la documentación aduanera.

•ILÍCITO Prohibido por la leyes.

•ILEGÍTIMO No cumple con las condiciones requeridas por la ley.
•CASO FORTUITO Lo que ocurre inesperadamente, se pudo prever pero no evitar e impide hacer algo. “Act of god” en inglés.

•FUERZA MAYOR Lo que no se puede prever, algo inevitable e impide hacer algo “Force Majeure” en francés

•MEDIACIÓN. Las partes encuentran una solución con la intervención profesional de un mediador.

•CONCILIACIÓN. Un tercero imparcial sugiere opciones de solución a las partes.

•ARBITRAJE. Un tercero designado por las partes impone una solución que puede ser ejecutada en Tribunales

•CADÁVER Es el cuerpo sin vida de una persona.

•DIFUNTO Persona que murió por causas naturales.

•OCCISO Persona que murió violentamente pero no por homicidio (Atropellado).

•INTERFECTO Persona que murió de forma violenta, víctima de actos delictivos.

II. Autoridad o autoridades aduaneras, las que de acuerdo con el Reglamento Interior de la Secretaría y demás disposiciones aplicables, tienen competencia para ejercer las facultades que esta Ley establece.”

•(AGAFF) ADMINISTRACIÓN GENERAL DE AUDITORIA FISCAL FEDERAL (Artículos 22 al 24 del RISAT)

•(AGACE) ADMINISTRACIÓN GENERAL DE AUDITORIA DE COMERCIO EXTERIOR (Artículos 25 al 27 RISAT)

ARTÍCULO 176: INFRACCIONES RELACIONADAS CON LA IMPORTACIÓN O EXPORTACIÓN

ARTÍCULO 177: SUPUESTOS EN LOS QUE SE PRESUMEN COMETIDAS LAS INFRACCIONES DEL ART. 176

ARTÍCULO 178: MULTAS APLICABLES A LAS INFRACCIONES DEL ARTÍCULO 176

ARTÍCULO 179: SUJETOS A QUIENES SE APLICARÁN LAS SANCIONES ESTABLECIDAS EN EL ARTÍCULO 178

ARTÍCULO 180: INFRACCIÓN RELACIONADA CON LA CIRCULACIÓN INDEBIDA DENTRO DEL RECINTO FISCAL

SABER HACER: 60%

SABER: 30%

The objetive of this is to regúlate the import and export of goods and ensure compliance with tax and customs regulations.

2. Regulation Review: Monitor compliance with non-tariff regulations and restrictions.

3. Information Requests: Request data from taxpayers and third parties.

4. Customs Inspection: Physically examine goods in customs facilities.

6. Administrative Procedures: Initiate proceedings and impose penalties for non-compliance.

7. Use of Technology: Employ X-rays and canine units for inspections.

8. Interagency Collaboration: Work with other agencies for security and control.ch

This process establishes the formal steps and protocolos that customs authorities follow when headling issues related to customs operations. Chi

• Conducting audits and inspections: Checking the legal compliance of import and export operations, including the valuation of goods and adherence to applicable trade laws.

• Imposing sanctions: Applying penalties or corrective measures in cases of non-compliance with customs obligations.

• Resolving administrative disputes: Managing any conflicts or discrepancies arising from customs procedures in a systematic and legally compliant manner.

Overall, PAMA is essential for maintaining order, compliance, and transparency in customs operations, thereby safeguarding national revenue and facilitating fair trade practices.

This with Nudility and Amparo Trials.

It has 10 business days to the effect of the notification

Most important function: The PAMA's main function is to ensure compliance with customs regulations and determine omitted foreign trade and tax contributions, as well as impose sanctions when irregularities are detected in the import or export of goods. This includes the precautionary seizure of goods when suspected violations such as introduction through unauthorized locations or non-compliance with non-tariff regulations are suspected.

• PAMA: Includes a precautionary embargo when serious irregularities are detected during customs inspections, transport verification, or audits, as established in Articles 150 and 151 of the Customs Law. It applies in cases such as unauthorized entry of goods, undeclared merchandise, or undervaluation.

• PACO: No precautionary seizure occurs. Instead, omitted contributions are determined, and penalties may be imposed. It applies when there are errors in tariff classification or missing contributions without grounds for embargo.

In summary, PAMA involves the precautionary embargo of goods due to serious irregularities, while PACO focuses on determining omitted contributions without embargo.

2. False or missing documents: Fake or nonexistent supplier/importer information, or an untraceable supplier.

3. Prohibited or restricted goods: Transporting goods that cannot be imported or exported.

4. Tax registration issues: Irregularities in the Federal Taxpayer Registry.

5. Lack of documentation: Failing to keep records of foreign trade operations.

6. Hidden goods: Concealing merchandise or using methods to avoid detection.

Surveillance and Control: Customs authorities are responsible for ensuring that the entry and exit of goods are carried out in accordance with the law. During customs inspections or the exercise of inspection powers, they may detect serious irregularities that justify initiating a PAMA.

Precautionary Seizure: If significant irregularities are detected, such as the introduction of goods through unauthorized locations or non-compliance with non-tariff regulations, the authorities proceed with a precautionary seizure of the goods and initiate a PAMA.

Investigation and Resolution: Customs authorities conduct an investigation to determine the omitted taxes and apply the corresponding sanctions.

The process culminates in a resolution that may be a conviction or an acquittal.

• Preparation of Circumstantial Report: A report is issued detailing the detected omissions, giving the importer time to present evidence and arguments.

• Determination of Contributions and Penalties: Authorities calculate the omitted contributions and apply the corresponding penalties without seizing the goods.

• Verify adherence to tax regulations.

• Determine omitted contributions or tax liabilities.

• Detect possible tax offenses.

• Provide information to other tax authorities.

These visits are conducted in accordance with Article 155 of the Customs Law and Articles 42, 43, 44, 46, 46A, and 53 of the Federal Tax Code (CFF).

2. Preparation of the PAMA Initiation Act

3. Period for Submission of Arguments and Evidence

4. Timeframe for Authorities to Issue a Resolution

5. Issuance of the Final Decision Document

• Period for Submitting Evidence and Arguments: The affected party has 10 business days from the day after the notification of the initiation act, as established in Articles 123 and 130 of the Federal Tax Code (CFF).

• Tax Determination: Identifies omitted contributions and compensatory fees in foreign trade operations.

• Sanctions for Minor Infractions: Imposes penalties for formal customs violations that do not involve fraud.

• Document Verification: Applied during customs clearance, cargo inspections, and document reviews.

• Initiation: Begins with the detection of irregularities during customs verification.

• Official Notice: Authorities issue a report detailing the irregularities and allow the affected party to respond.

• Submission of Evidence: The involved party has 10 business days to present arguments and supporting documents.

• Final Resolution: Customs authorities have up to four months to issue a final decision, which may include sanctions or adjustments.

• Seizure (embargo) of Goods: PIMA does not involve confiscation, while PAMA does.

• Severity of Infractions: PIMA deals with minor formal violations, whereas PAMA addresses serious customs irregularities.

• Procedural Timeframes: Each procedure has different deadlines for evidence submission and resolution issuance.