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.
