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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 46: OPERATIONS THAT ARE ALSO CONSIDERED AS AN INTRODUCTION OF GOODS INTO THE COUNTRY

     

    For the purposes of article 24, section I of the Law (LIVA: Art. 24), it is considered an introduction of goods into the country:

  • The return to Mexico of tangible goods exported definitively (RGCE 2022: Regla 5.2.1), when carried out under the terms of customs legislation (LA: Art. 103), and

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  • Reinstatement to the national market of merchandise that is extracted from the regime of the fiscal deposit or from the regime of strategic controlled premises, in the terms of the customs legislation unless the tax had already been paid when the merchandise was destined to the mentioned regimes. (LA: Art. 120) (LA: Art. 135D)