ARTICLE 106: EQUIPMENT CONSIDERED OWN AND INDISPENSABLE OF THE MEANS OF TRANSPORT
For the purposes of article 61, section III, first paragraph of the Law (LA: Art. 61), are considered as own and indispensable equipment of vehicles destined for international services for the transport of cargo or people, accessories or assistance instruments, as well as those parts and equipment integrated to the means of transport, necessary for its operation and to guarantee the safety of the people and the merchandise they transport, including:
Whatever the means of transport, spare parts will be accepted as their own and indispensable equipment, provided they have the essential character, work tools, normal furniture, oils, lubricants, combustible, and fuels that are contained in their normal deposits.
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law