ARTICLE 149: RETURN OF DEFINITELY EXPORTED MERCHANDISE
For the purposes of article 103, last paragraph of the Law (LA: Art. 103), the return to the country is authorized without the payment of the general import tax of the definitively exported merchandise, provided that they receive tax benefits on the occasion of the export, they are reimbursed updated from the following day that on which the export was made
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