ARTICLE 175: TRANSFER OF TEMPORARILY IMPORTED MERCHANDISE BY IMMEX COMPANIES WHEN A MERGER OR DIVISION EXIST

For the purposes of article 108 of the Law (LA: Art. 108), companies with a manufacturing, maquila, and export services program authorized by the Secretary of Economy (Secretaría de Economía), which on the occasion of a merger or division of companies, disappear or become extinct, will be understood to transfer temporarily imported merchandise under protection of their respective programs, to the companies that subsist or are created and that obtain the maquila, manufacturing, and export services program or the extension of it

For the purposes of calculating the terms of permanence of merchandise referred to in article 108 of the Law (LA: Art. 108), will be according to the provision of article 173 of these Regulations (RLA: Art. 173), regardless of the date of the merger or division.