Cuevas Solórzano, A. M.; Cisneros Padilla, J. M. .; Corona Trujillo, L. . Proposal for Incorporation into the Customs Law about the Expenses Generated by Concept of Delays, in the Event That the Taxpayer Obtains a Resolution or Acquittal of the Administrative Procedure in Customs Matters (PAMA). commerp 2023, 5, 49-59.