ARTICLE 119: ENGINEERING, CREATION AND PERFECTION WORK REQUIRED FOR THE PRODUCTION OF AN IMPORTED MERCHANDISE
For the purposes of the provisions of article 65, section II, subsection d) of the Law (LA: Art. 65), the amount to be added will be the value of the purchase or lease of the aforementioned goods or services, when they have been purchased or leased by the importer.
It will not proceed to make any addition in the case of goods that are in the public domain, except that corresponding to the cost of obtaining copies of them.
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