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titulo	ARTICLE 25: IMPORTS EXEMPT FROM PAYMENT OF THE VALUE-ADDED TAX (VAT).
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contenido	ARTICLE 25: IMPORTS EXEMPT FROM PAYMENT OF THE VALUE-ADDED TAX (VAT). The value added tax will not be paid on the following imports: Those that, under the terms of customs legislation, are not carried out, are temporary, have the character of return of temporarily exported goods or are subject to transit or transshipment. If temporarily imported goods are subject to use or enjoyment in the country, the provisions of Chapter IV of this Law shall be followed. The exemption referred to in this section will not be applicable in the case of goods that are destined for temporary import customs regimes for elaboration, transformation or repair in maquila or export programs --218-Art. 108--; of fiscal deposit to undergo the process of assembly and manufacture of vehicles --220-Art. 121--; of elaboration, transformation or repair in a controlled premises --224-Art. 135--, and of strategic controlled premises. --225-Art. 135A-- --225-Art. 135B-- --225-Art. 135C-- --225-Art. 135D-- Luggage --321-Regla 3.2.3-- and household goods --38-Art. 100-- to which customs legislation refers. Those of goods whose transfer in the country and those of services for whose benefit in national territory do not give cause the payment of the value added tax or those indicated in article 2-A of this Law. --278-Art. 2A-- Those of goods donated by resident abroad to the Federation, federative entities, municipalities or to any other person approved by the general rules authorized by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público). Those of works of art that, due to their quality and cultural value, are recognized as such by the competent official institutions, provided that they are destined for permanent public display. Those of works of art created abroad by Mexicans or residents in national territory, that for their quality and cultural value are recognized as such by the competent official institutions, provided that the import is made by its author. Gold, with a minimum content of said material of 80%. --289-Art. 10-- That of vehicles, which is carried out in accordance with article 62, section I of the Customs Law (Ley Aduanera) --206-Art. 62-- --294-Art. 51--, provided that the requirements and conditions set forth by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) are met through general rules. The definitive imports of goods for which the value-added tax has been paid when destined for temporary import customs regimes 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 a controlled premises, and of a strategic controlled premises, or of merchandise that include the goods for which the tax was paid, provided that the definitive import is carried out by those who have destined the goods to the mentioned regimes. The provisions of this section will not be applicable, when the tax has been paid by applying the tax credit provided for in article 28-A of this Law. --283-Art. 28A--
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ARTICLE 25: IMPORTS EXEMPT FROM PAYMENT OF THE VALUE-ADDED TAX (VAT).

The value added tax will not be paid on the following imports:

Those that, under the terms of customs legislation, are not carried out, are temporary, have the character of return of temporarily exported goods or are subject to transit or transshipment. If temporarily imported goods are subject to use or enjoyment in the country, the provisions of Chapter IV of this Law shall be followed.

The exemption referred to in this section will not be applicable in the case of goods that are destined for temporary import customs regimes for elaboration, transformation or repair in maquila or export programs --218-Art. 108--; of fiscal deposit to undergo the process of assembly and manufacture of vehicles --220-Art. 121--; of elaboration, transformation or repair in a controlled premises --224-Art. 135--, and of strategic controlled premises. --225-Art. 135A-- --225-Art. 135B-- --225-Art. 135C-- --225-Art. 135D--

Luggage --321-Regla 3.2.3-- and household goods --38-Art. 100-- to which customs legislation refers.

Those of goods whose transfer in the country and those of services for whose benefit in national territory do not give cause the payment of the value added tax or those indicated in article 2-A of this Law. --278-Art. 2A--

Those of goods donated by resident abroad to the Federation, federative entities, municipalities or to any other person approved by the general rules authorized by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público).

Those of works of art that, due to their quality and cultural value, are recognized as such by the competent official institutions, provided that they are destined for permanent public display.

Those of works of art created abroad by Mexicans or residents in national territory, that for their quality and cultural value are recognized as such by the competent official institutions, provided that the import is made by its author.

Gold, with a minimum content of said material of 80%. --289-Art. 10--

That of vehicles, which is carried out in accordance with article 62, section I of the Customs Law (Ley Aduanera) --206-Art. 62-- --294-Art. 51--, provided that the requirements and conditions set forth by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) are met through general rules.

The definitive imports of goods for which the value-added tax has been paid when destined for temporary import customs regimes 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 a controlled premises, and of a strategic controlled premises, or of merchandise that include the goods for which the tax was paid, provided that the definitive import is carried out by those who have destined the goods to the mentioned regimes. The provisions of this section will not be applicable, when the tax has been paid by applying the tax credit provided for in article 28-A of this Law. --283-Art. 28A--

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