ARTICLE 136: REQUIREMENTS TO CONSIDER AN EXPORTED MERCHANDISE IMPORTED THROUGH CUSTOMS ACCOUNT

The people who would have definitively imported merchandise by paying the contributions, except the customs processing fee and, where appropriate, the compensatory fees through customs account in accordance with the provisions of Article 86 of the Law (LA: Art. 86), they may be considered as returnees abroad when they obtain authorization from the Secretary of Economy (Secretaría de Economía) to operate under the programs of manufacturing, maquila and export services, provided that they simultaneously transmit export customs declarations (pedimentos) (RGCE 2022: Apendice 2) and of temporary import in which they accredit that they have authorization to import them under their respective programs, and the physical presentation of the merchandise at customs is not necessary.