ARTICLE 107: ADMISSION OF VEHICLES PERFORMING INTERNATIONAL CARGO SERVICES

For the purposes of article 61, section III, third paragraph of the Law (LA: Art. 61), vehicles in which international freight services are performed, authorized by the competent authority, may enter Mexican territory without paying Foreign Trade Taxes, within a twenty-kilometer strip, parallel to the international divide line, regardless of the nationality of the driver. (RGCE 2022: Regla 3.4.7)