1. The persons who wish to import goods are compelled to: Be subscribed to the importer´s registry and, in its case to the Specific Sector Importer’s Registry under the Tax Administration Service, for which they must have fulfilled their tax obligations, prove before the customs authorities that they are subscribed to the Federal Taxpayer Register, and fulfill the requirements established by the Customs Law Regulation, and those established by the Tax Administration Service through its general foreign trade regulations.
   
   
2. Have an automated inventory control system with an upgraded registry of the foreign trade goods control data, which shall be available for the customs authorities at all times.
   
   
3. Obtain the information, documentation and other means of evidence necessary to prove the country of origin of the goods for tariff preferences, country of origin marking, application of countervailing duties, quotas, and other meassures established for that purpose according to the Foreign Trade Act and international treaties to which Mexico is member of, and provide them to the customs authorities when they require them.
   
   
4. Provide the customs broker promoting the clearance of the goods, a writing under oath to tell the truth, with the elements to determine the value of the goods at the customs office. The importer shall keep the digital document of said writing, obtaint the information, documentation and other means of evidence necessary to prove that the stated value was determined in compliance to the provisions applicable to the Customs Law, and provide them to the customs authorities whenever they require so.
   
   
5. Those introducing goods to the national territory to be destined to a customs regime, are compelled to transmit, via electronic document to the customs authorities, the information regarding their value, and in its case, other data related to their trade, before their customs clearance, under the terms and conditons established at the Tax Administration Service through general foreign trade regulations, which shall be deemed transmited once the pertaining acknowledgement is created, issued by the customs electronic system. The acknowledgement shall be stated in the declaration for the purposes of Article 36 of the Customs Law, and other applicable provisions.
   
   
6. Carry on an electronic registration before the General Taxpayer Service Administration of the document granting the safeguard to the customs brokers to act as consignee or trustee and perform their operation using the electronic format called “Commission conferred to the customs broker to perform foreign trade operations, or the withdrawal of said” (“Encargo conferido al agente aduanal para realizar operaciones de comercio exterior o la revocación del mismo”).
   
   
7. Those introducing or withdrawing goods from the national territory destined to a customs regime are compelled to transmit a declaration with the infomation referring to said goods, via the electronic customs regime and by the electonic document to the customs authorities under the terms and conditions established by the Tax Administration Service, through its regulations, using the advanced electronic signature, the digital seal or any other identification technologic means, and shall provide the printed declaration with the pertaining information, which shall bear the printed barcode.
   
   
8. Pay taxes to foreign trade.
   
   
9. Pay, in its case, countervailing duties, as well as fulfill the other non-tax regulation and restriction liabilities of the formalities for the clearance.

The customs clearance includes all the actions and formalities regarding the entrance of the goods to the national territory and their departure from said, according to the different customs traffic and regimes established in the Customs Law, which shall be performed before the customs office, the customs authorities, and those introducing or extracting the goods from the national territory, either consignees, recipients, owners, holders or keepers of the imports and the sender of the exports, as well as the agent or customs attorney, using the customs electronic system.

Legal grounds: Articles 35,36, 59, 59-A of the Customs Law and 1.2.4., of the General Rules of Foreign Trage in effect.