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| titulo | ARTICLE 28: WHEN THE VALUE-ADDED TAX (VAT) IS PAID ON IMPORTATION |
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| contenido | ARTICLE 28: WHEN THE VALUE-ADDED TAX (VAT) IS PAID ON IMPORTATION
In the case of importation of tangible goods, the payment will be provisional and will be made together with that of the general import tax, even when the payment of the second is deferred by virtue of finding the goods in the fiscal deposit in the general warehouses of deposit, without credit being accepted against said payment. In the case of goods that are destined to the customs regimes of temporary importation for elaboration, transformation or repair in maquila or export programs; fiscal deposit to undergo the process of assembly and manufacture of vehicles; of elaboration, transformation or repair in an controlled premises, and of strategic controlled premises, the payment will be made at the latest at the moment in which the respective customs declaration (pedimento) is submitted for processing. In the case of goods for which the general import tax is not obliged, taxpayers will pay the tax established by this Law, by means of a declaration that they will present to the corresponding customs. --294-Art. 55-- The value added tax paid when importing goods will give cause to an accreditation in the terms and with the requirements established by this Law. --278-Art. 4-- --278-Art. 5-- --278-Art. 5A-- --278-Art. 5B-- --278-Art. 5C-- --289-Art. 15-- --294-Art. 56-- Merchandise may not be removed from customs or fiscal or controlled premises, without previously making the corresponding payment in accordance with this Law. |
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