Obregón Angulo María del Mar, Castro Sánchez Jacobo Josphatt, Arellano Zepeda Santiago Alejandro,

Moreno Neri José de Jesús

(Universidad Autónoma de Baja California, 21100 Mexicali, BC, Mexico)

 

 

Abstract: The Secretariat of Finance and Public Credit has the authority to permanently inspect and watch over the handling, transport or possession of merchandise in the foreign trade zone and audited fiscals, national waters and beaches, the attached economically excusive zone, territorial waters, airports and a two hundred kilometer range parallel from the border and a fifty kilometers range parallel to the beaches. Inside these places, possession, transport or handling of foreign merchandise must be backed up with proper documentation at all times, such as weigh to import or legally issued invoice. Its activities involve the reviewing of any acts realized by the taxpayers with knowledge of their operations in national territory, be it import or export. If the customs authority detects an irregularity, it will then initiate an Administrative Procedure in Customs Matters which, the majority of the time lacks the established requirements in applicable laws to function properly, preventing the confusion between “Constitutionality” and “Legality”.

 

 

Key words: procedure in customs matters; constitutionality; legality

 

JEL codes: M2, M4