Resumen

TENREIRO GIRON, José Domingo. Customs Procedures. Analytical and Comparative Study Between the United States of America and Mexico. A Trial of Comparative Law. Bol. Mex. Der. Comp. [online]. 2009, vol.42, n.125, pp.991-1022. ISSN 2448-4873.

The proposition of this work is to analyze the common aspects of customs proceedings between The United States of America and Mexico, traditionally and after the creation of NAFTA. In this way we may find the origin of litigation upon The Court of International Trade of The United States of America and the proper differences of their anglo saxon legal system and the greek latin legal system of our country, thus, the administration of justice that had influenced our living standars creating the most productive commercial zone of the world.

Palabras llave : smuggling; seisure; customs procedures; form; exaction.