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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 142: REQUIREMENTS TO COMPLY TO DESTROY WASTE

     

    For the purposes of the provisions of articles 94, last paragraph and 109, penultimate paragraph of the Law (LA: Art. 94) (LA: Art. 109), when the productive process is carried out on the imported merchandise and as a result of this, waste is generated, if the taxpayer chooses to destroy them, the following requirements must be met: (RGCE 2022: Regla 4.2.3) (RGCE 2022: Regla 4.2.16) (RGCE 2022: Regla 4.3.3) (RGCE 2022: Regla 4.5.11) (RGCE 2022: Regla 4.5.15)

  • Submit notice to the Customs Authority, at least thirty days before the destruction.

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    Destructions must be made at the place indicated in the notice, on business day and hours, whether or not the Customs Authority is present;

     

  • Draw a statement of facts in which the quantity, weight or volume of the destroyed waste, description of the destruction process, as well as the import customs declarations (pedimentos) with which the merchandise would have been introduced to the national territory will be recorded. Said act shall be drawn up by the Customs Authority and, in its absence, by the importer (RGCE 2022: Regla 4.3.3); Record the destruction of waste in the accounting of the year in which it is carried out and keep it for the period indicated in the Federal Fiscal Code (Código Fiscal de la Federación) , and

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  • The destruction of waste will be allowed in all cases, except when they constitute toxic or dangerous substances for health and materials dangerous or harmful to public health or safety, environment, flora or fauna, as well as those that damage agri-food health and safety, in which case prior authorization from the competent authority will be required.