ARTICLE 115: PENALTY APPLICABLE FOR THEFT OR MALICIOUS DESTRUCTION OF MERCHANDISE IN A FISCAL OR CONTROLLED PREMISES
A sanction of three months to six years of imprisonment will be imposed, to who take over the merchandise that is in the fiscal or controlled premises, if the value of the stolen does not exceed $66,470.00; when it exceeds, the sanction will be three to nine years of imprisonment. (LA: Art. 176) (LA: Art. 178) (LA: Art. 183A) (CFF: Art. 102)
The same penalty shall be imposed on those who willfully destroy or deteriorate said merchandise.
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