ARTICLE 195: TEMPORARY RE-SHIPMENT
Merchandise imported to the fringe or border region may be re-ship to the rest of the national territory to undergo a transformation, elaboration or repair process for up to six months, provided that the re-shipment customs declaration (pedimento) is submitted (RGCE 2022: Regla 3.4.8) and the corresponding contributions are paid through deposits in the customs accounts referred to in article 86 of the Law (LA: Art. 86), when the requirements established in said article are met and notwithstanding the obligation to comply with the other requirements established by the Law itself. (LA: Art. 138)
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law