During the first semester of the current year, the Mexican government carried out 192 reviews and initiated 211 Administrative Procedures in Customs Matters (PAMAS) with an approximate value of 923.3 million pesos.
The PAMAS executed were derived from in-depth and quick home visits (Art. 42, Sections III and V of the Federal Tax Code), verifications of foreign merchandise in transport and verifications of foreign vehicles in transit for not proving the legal importation, stay or possession of the merchandise in national territory, as actions to inhibit informal commerce.
With regard to the control of foreign trade carried out by the SAT, actions subsequent to customs clearance, special emphasis was placed on identifying evasive behavior in real time in the highest risk sectors such as the automotive, steel, textile and clothing, electronics, wines and liquors, used vehicles and hydrocarbons.
All this, including schemes with fiscal impact, among others; as well as the constant monitoring of taxpayers operating under authorizations, certifications or foreign trade promotion programs such as IMMEX, PROSEC, VAT/IEPS Certification, Authorized Economic Operator, Bonded Warehouses, Border Decrees, among others.
Administrative Procedures
PAMAS is the name given to the set of acts whose purpose is for the Tax Administration Service to issue a resolution, condemnatory or acquittal, as a result of the evaluation of the arguments and evidence presented by the taxpayer with the purpose of disproving the grounds for foreign trade liens derived from the incidences detected by the authority.
The precautionary seizure is the immobilization of a good or set of goods, ordered by a competent authority, with the purpose of securing as a precautionary measure the eventual execution of a claim, which in this case refers to the entry of the goods into national territory.
Customs officials are responsible for processing and resolving the administrative procedures in customs matters arising from the exercise of their verification powers in customs clearance; substantiating and resolving the procedure related to the determination in liquid amount of the omitted federal customs revenues, as well as the penalties and accessories thereof, under the terms established by the applicable provisions.
