Issue #
July 2006

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Identification of Customs Authority in Complaint Filed Pursuant to an Administrative and Customs Matter Proceeding (PAMA).

July 26, 2006

Supreme Court of Mexico has identified through jurisprudence contradicting previous rulings the requirements that must be contained in acomplaint filed pursuant to an administrative and customs matter proceeding (PAMA). The Court established that the initial complaint mustcontain: i) the date of issuance and expiration of the identification credential of the person identified as having customs power of attorney, ii)the organization or agency that issued such credential, iii) the name and position of the person issuing the credential, as well as the name andperson to whom it is granted; iv) the date of issuance of the ruling or verification order, with corresponding number and the name of theorganization and officer of such organization who issued it, along with the name of the authorized person; and v) as the case may be,attachment of a copy of the documents containing said information. See Ninth Term: Second Chamber Source: Judicial Weekly of theFederation and its Gazette. Book: XXIII, May 2006 Decision: 2a/J.62/2006 Page: 277.

Customs Transmittal Fee Declared Unconstitutional.

July 26, 2006

In 2005 the Federal Law of Fees, as it corresponds to the customs transmittal fee(known by its initials in Spanish, DTA), was changed in order to require a payment of eight per mil on all importations of foreignmerchandise, even when such importations are exempt from general import duties. As the DTA has been declared unconstitutional by theSupreme Court of Justice of the Nation, a new legislative act was required as a result of the appeal filed by various importers, in response towhich the court confirmed that Article 49, Section I of the Federal Law of Fees was unconstitutional because it violated constitutionalguaranties of proportionality and equitable taxation. See Jurisprudence. First Chamber. Ninth Term. Volume XXII, Page 43. September2005.

Amendments to the Federal Consumer Protection Law.

July 26, 2006

On June 6, 2006 amendments to the Mexican Federal Consumer Protection Law werepublished in the Official Journal of the Federation. The amendments establish that parties not regulated by financial law, and which carry outmutual insurance transactions with interest and pledges of assets, must register their form contracts (Adhesion Contracts) before the federalconsumer protection authorities, as well as to make available on a permanent basis the terms and conditions contained in their contracts,including annual interest rates. In addition, the amounts of fines that may be imposed on those companies failing to meet the law’sobligations have been increased.

Trends Toward Guaranties of Professional Secrecy Rights.

July 26, 2006

On June 6, 2006 a Decree was published in the Official Journal of the Federationamending and adding to various provisions of the Mexican Federal Code of Criminal Procedure and the Federal Penal Code, which establishclearly that one is not obligated to provide testimony or evidence in a criminal proceeding with respect to information such individualreceives, knows of, or has in their possession concerning communications with attorneys, technical consultants, notaries public, ministers ofany denomination, journalists, medical surgeons or specialists and clinical psychologists, public servants and all other individuals whoperform other professional employment services, based on the law’s recognition of the need to know, preserve or maintain professionalsecrets and confidentiality with respect to matters related to the exercise of one’s profession. In case of one or more of the individualsmentioned above states his or her desire to provide such information, if they have the express consent of those who confided the secret tothem, said circumstance will be certified and the information may be provided through a declaration or testimony in a corresponding criminalproceeding. In addition, the Federal Penal Code has been amended to include sanctions for the criminal offence of abuse of authority andcrimes against the administration of justice, so that those individuals mentioned above may be obligated to provide the information theyobtained through their professional activities.