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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.33

    • ARTICLE 145: IMMEX COMPANIES THAT IMPORT THROUGH REVIEW IN ORIGIN

     

    Companies with a manufacturing, maquila and export services program authorized by the Secretary of Economy (Secretaría de Economía) that carry out imports under the procedure referred to in article 98 of the Law (LA: Art. 98), may:

  • Spontaneously correct their temporary import customs declarations (pedimentos) (RLA: Art. 148), to allocate to said regime the merchandise that they had not declared in the customs declarations (pedimentos), without having to pay the respective contributions or compensatory fees, and

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  • Calculate the margin of error indicated in article 99, section l of the Law. (LA: Art. 99)

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    In cases where the percentage determined in the terms of article 99, section ll of the Law (LA: Art. 99), is greater than the percentage of the margin of error that results in accordance with section II of this article, will be subject to the provisions of section III of article 99 of the Law (LA: Art. 99). The payment referred to in this paragraph will not make the temporary import definitive.