Recent Case Decision – Verifying Merchandise in Transport for Customs Purposes

The Second Chamber of Mexico’s Supreme Court recently approved case decision 2a./J.197/2008 under the following caption “Verification of Merchandisein Transport for Customs Purposes. If the authorities decide to transport goods to a determined site for further inspection, the authorities must prepare awritten record at the time such goods are transported for inspection”. In its holding, Mexico’s highest court stated that for the purpose of guaranteeing duerespect of applicable law, the authorities must prepare a written record with timely verification that they have noted the circumstances of the motortransportation, as well as the time and place where the facts took place, without prejudice to the fact that the inspection will be suspended until the goodshave been transferred to a tax bonded warehouse (recinto fiscal), where the inspection will take place as quickly as possible to determine whether any furtherproceeding must be undertaken. Notwithstanding the above, it may not always be possible to prepare a written record detailing irregularities that may giverise to a customs proceeding at the time the existence of such goods is discovered, in which case such written record must be prepared at the time thecorresponding inspection is carried out.