ARTICLE 47: WASTE OF MAQUILADORAS THAT ARE DESTINED FOR DEFINITIVE IMPORTATION

For the purposes of articles 24, section I and 26, section II of the Law (LIVA: Art. 24) (LIVA: Art. 26), when in the process of transformation, elaboration or repair of temporarily imported goods referred to in customs legislation (LA: Art. 109), results waste that is destined for definitive importation, will be obliged to pay the tax, except when the waste derives from goods for which the tax had already been paid when it was used for temporary import customs procedures 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.