The proceedings related to the clearance of goods shall be promoted by the importers or exporters through the customs brokers acting as their consignees or trustees.

The entities promoting the clearance of goods without the intervention of a customs broker shall have the liability to conduct the customs clearance through their legal representative, which shall be certified before the Tax Administration Service, under the terms and conditions provided by the Regulation of the Customs Law. Said representative shall at least fulfil the following requirements:

1. Be a legal person and be updated in the fulfilment of his/her tax liabilities.
2. Be a Mexican citizen.
3. Prove the existence of a working relationship with the importer or exporter.
4. Prove experience or knowledge in matter of foreign trade.

Legal persons promoting the clearance of goods without the intervention of a customs broker shall fulfil the requirements and conditions provided in the Regulation.

Importers and exporters choosing the clearance of their goods, as well as customs brokers when acting as consignees or trustees shall fulfil their liabilities provided by this Law, relative to the custom clearance.

IMPORTANT NOTE: The Tax Administration Service, within a term that shall not exceed a year beginning with the date in which the Decree to amend, add and revoke several provisions of the Customs Law, issued in the Official Gazette of the Federation on December 9, 2013, becomes effective, shall issue the legal provisions establishing the mechanisms, forms and means that importers and exporters shall use for the direct clearance of their goods.

Customs brokers shall be the legal representatives of the importers and exporters in the following cases:

1. Regarding the acts derived from the customs clearance of the goods, whenever they are conducted within the in-bond facility.
2. Regarding the notifications derived from the customs clearance of the goods.
3. Regarding the act or writing referred to in Articles 150 and 152 of the Customs Law.
4. Regarding the acts and notifications derived from the inspection or verification of the goods during their storage in the fiscal precinct by virtue of their clearance.

Importers and exporters may exhibit in written to the customs office that said representation has expired, whenever said is present, once the pertaining act or writing Is notified.

The customs authorities shall notify the importers and exporters, in addition to the aforementioned representative, of any procedure started after the customs clearance, outside the fiscal precinct.

Grounds: Articles 40 and 41, as well as article second transitory of the Customs Law.