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| titulo | ARTICLE 138: COMPENSATION OF AMOUNTS IN FAVOR |
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| contenido | ARTICLE 138: COMPENSATION OF AMOUNTS IN FAVOR
In relation to the provisions of articles 89 and 93 of the Law --211-Art. 89-- --213-Art. 93--, importers and exporters who determine amounts in their favor by complementary declarations derived from payments of Foreign Trade Taxes or compensatory fees, or by withdrawal from the customs regime, may compensate the amounts determined in their favor against said Foreign Trade Taxes or compensatory fees that are required to pay. --400-Anexo 5-- They may also compensate the amounts determined in their favor derived from the payment of the customs processing fee, against which they are obliged to pay derived from the same right. In no case may the value-added and special taxes on production and services in foreign trade operations be compensated. The compensation will be applicable, in the case of overpaid tariffs, for having imported original goods without applying the preferential tariff rate to which they are entitled, under the international treaties to which Mexico is a part of. In order for importers and exporters to compensate balances in favor --315-Regla 2.2.7--, they must attach the following documents to the customs declaration (pedimento) in which the compensation is applied or, where appropriate, to the supplementary customs declaration (pedimento):
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