Those importing goods shall fulfil, without the prejudice of the other liabilities foreseen by the Customs Law, as follows:

1. Have the inventory control systems automated, to maintain at any time, the upgraded registry of the control data of the foreign trade goods, which shall be available for the customs authority.

   Those introducing goods under the temporary import regime for the creation, transformation or repair in maquila or export programs; the fiscal warehouse regime, the in-bond facility for the creation, transformation or repair, shall have the automated inventory control system referred to in the previous paragraph.

   In the case of lack of fulfilment of what is stated in this fraction, all the goods property of the taxpayer or which are under their safeguard or custody, and those disposed of by the taxpayer beginning on the import date, analogues or equal to those imported shall be deemed foreign.

2. Obtain the information, documentation and other necessary evidence to prove the country of origin and provenance of the goods, for the effects of tariff preference, markings of country of origin, application of countervailing duties, quotas and other measures stated for that purpose according to the Foreign Trade Law and international treaties in which Mexico is a member, and provide them to the customs authorities whenever they require them.
   
   
3. Provide to the customs broker promoting the clearance of the goods with a writing under oath to tell the truth with the elements that, under the terms of the Customs Law allow to determine the value of the goods in the customs office. The importer shall keep a copy of said writing and obtain the information, documentation and other means of evidence necessary to prove that the value stated was determined in compliance to the applicable provisions of the Customs Law and provide them to the customs authorities whenever they require them.
   
   

   In what regards to the clearance when a customs broker is involved, the General Customs shall receive, in addition to the documentation required to fulfil what is provided in fraction IV that follows, the document proving the commission conferred to the customs brokers to conduct their operations. Said document shall be delivered in copy to the customs brokers for its pertaining filing, being able to be issued for one or more operations or for stated periods. In this case, only the designated customs brokers may have electronic access to the integral customs automatization system under the authority, with the purpose to use the data disclosed in the importers registry, as provided in Article 40 of the Customs Law. Whenever the customs broker has not been entrusted by an importer, but acts as consignee in an act, that which is provided in the previous paragraph shall not be applied, empowering the Customs Manager where the goods will be cleared, to directly authorize the operation under his strict responsibility.

   The importer shall be exempt of the liability aforementioned, whenever the electronic safety means are adopted to entrust the foreign trade operations to the customs broker through the regulations stated by the la Secretary of Finance and Public Credit.

4. Be subscribed to the Registry of Importers and in its case, to the Specific Sector Registry of Importers in the Sectoral Export Directory under the Tax Administration Service, for which they must be updated in the fulfilment of their tax obligations, as well as prove before the customs authorities that they are subscribed in the Federal Taxpayer’s Registry and fulfil the other requirements established in the Regulations, and those provided by the Tax Administration Service through its rules.
   
   

   The aforementioned provisions shall not be applicable to the imports made by passengers, couriers, freight and postal companies when the clearance is according to the procedure provided in Article 88 of the Customs Law.

   Likewise, those introducing or withdrawing goods from the national territory destined to a customs regime are compelled to provide the information regarding their value, and in its case, others relative to their trade via electronic document to the customs authorities, before the customs clearance, under the terms and conditions provided in the Tax Administration Service through its rules, which shall be deemed transmitted once the pertaining acknowledgement is issued in 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.

Those promoting the clearance of the goods without a customs broker shall fulfil without the prejudice of the other liabilities provided by the Customs Law and its Regulation, as follows:

1. Require the Tax Administration Service, fulfilling the terms and conditions provided in the Regulation of the Customs Law, to be allocated an authorization number with the purpose to transmit the declarations through the customs electronic system.
2. Transmit to the customs electronic system the rules, the statistical information of the declarations in the form and periodicity that the Tax Administration Service determines,
3. Conduct the actions that may correspond according to the Customs Law in the clearance of the goods, using the electronic Customs regime and its advanced electronic signature or digital seal.
4. Have the equipment necessary to promote the electronic clearance in compliance to the rules issued by the Secretary of Finance and Public Credit.
5. Use the official or electronic seals in the vehicles and containers transporting the goods from the customs clearances made, in compliance to that provided by the Tax Administration Service through its rules, as well as prevent that the fiscal seals acquired by the authorized manufacturers are used in containers or vehicles transporting goods without a clearance. To show, as well, the declaration or the consolidated notice, the number of official or electronic seal used in the vehicles or means of transportation containing the goods that were cleared.
6. In the cases of goods subject to non-tariff regulations and restrictions whose fulfilment is made via digital or electronic document, write the pertaining acknowledgement in the declaration.
7. State, under oath to tell the truth, the nature and features of the goods, and other data regarding the operation of foreign trade they are involved, with the official formats and documents required, or in its case, in the customs electronic system.
8. Accept the visits ordered by the customs authorities, to verify the fulfilment of their tax and customs liabilities, and for certain investigations.

Legal grounds: Article 59, 59-A and 59-B of the Customs Law.