墨西哥联邦海关法第167-D条规定的海关机构公司治理模式

Jorge Vicente Villa-Garcia, Rodolfo Martínez-Gutiérrez
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摘要

海关机构作为自然人在海关代理专利的保护下运作,2018年6月25日在联邦公报上公布的联邦海关法改革,建立了海关代理模式,使他们能够在“海关代理专利”的概念下运作,概念化为法人。《联邦海关法》第167-D条新修订的目标是促进第三方在不同海关制度下的商品清关。透过公司管治实务模式的内部策略,维持海关机构运作的连续性,避免因缺乏持有海关专利的人而面临灭绝的风险,以符合根据对外贸易和海关竞争挑战而适用的规例。本文提出了一项方法学干预建议,作为墨西哥国立理工大学蒂华纳校区管理项目硕士论文的一部分。
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Corporate Governance Model for Customs Agency in Accordance with Federal Customs Law Article 167-D in Mexico
Customs agencies operate under the protection of a customs agent patent as a natural person, and there is a reform to the Federal Customs Law published in the Official Gazette of the Federation on June 25, 2018, establishing the Customs Agency model so that they can operate under the concept of "Customs Agency Patent", conceptualized as a legal person. The objective of the new modifications of the Federal Customs Law in article 167-D establishes the promotion of customs clearance of merchandise for third parties in different customs regimes. Maintaining the continuity of the operations of the Customs Agencies against the risk of extinction due to the lack of the person who holds the Customs Patent, regardless of the reason or cause, through internal strategies of Corporate Governance practice models for compliance with regulations applicable according to the challenges of competitiveness in Foreign Trade and Customs. This article presents a methodological intervention proposal as part of a Master thesis in Administration project at the Tecnologico Nacional de Mexico campus Tijuana.
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