Corporate Governance Model for Customs Agency in accordance with Federal Customs Law Article 167-D in Mexico

Abstract

Customs agencies operate under the protection of a customs agent patent with a natural person, and there is an amendment to the Customs Law published in the Official Gazette of the Federation on June 25, 2018, establishing the model of a customs agency so that it can operate under the concept of "customs agency patent", conceptualized as a legal entity. Objectives: The definition of the Customs Agency in the second article of the Customs Law, as: "Customs agency, legal entity authorized in terms of article 167-D, to promote the customs clearance of goods for third parties in different customs regimes provided in this Law ”Results: The Customs Agent is defined in section XXI of the second article itself as:“ XXI. Customs agent: natural person authorized in terms of article 159 of this Law by means of a patent, to promote the customs clearance of merchandise on a third-party basis.Keywords: Customs Patent, Customs Agency, Customs Broker. The Mexican regulations published in the Official Gazette of the Federation, on the operation of the customs agent, has generated a reflection and concern about the possibility that no customs agency, continue to dispatch its operations, under the figure of a customs agency patent, if it does not comply with what is established in the scheme offered by the figure of the customs agency patent incorporated in the Federal Customs Law (DOF, 2018). Therefore, it is necessary to seriously consider obtaining the company's patent to incorporate elements of operational validity.

Keywords: Customs Patent, Customs Agency, Customs Broker

DOI: 10.54941/ahfe1001203