ARTICLE 34: NORMAL VALUE OF MERCHANDISE EXPORTED TO MEXICO FROM AN INTERMEDIARY COUNTRY
When a merchandise is exported to Mexico from an intermediary country, and not directly from the country of origin, the normal value will be the comparable price of identical or similar merchandise in the country of origin. (RLCE: Art. 37)
However, when the merchandise in question only transits, a comparable price does not occur or does not exist in the exporting country, the normal value will be determined based on the market price of the country of origin. (RLCE: Art. 49)
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