ARTICLE 23: VESSELS THAT LEAVE IN BALLAST
Vessels leaving the national port in ballast to engage in the exploitation, extraction or transformation of natural resources in the territorial sea or in the exclusive economic zone, or to take charge at any point located therein, must return to the port national.
The captain, upon returning to the national port, must present a declaration to customs, under protest of telling the truth, that indicates the species and quantity of each product obtained or of the Merchandise shipped; if they have been subject to any conservation or transformation process on board the vessel, and if they will be unloaded at that same port or on the same vessel they will be taken to another national port or abroad, as well as if they delivered Merchandise in territorial sea, exclusive economic zone or offshore to some other vessel.
If it is intended to extract the product obtained or the Merchandise from the country, in addition to the declaration referred to in the preceding paragraph, the corresponding Customs Declaration (Pedimento) must be transmitted in terms of article 36 of Law (LA: Art. 36); to pay the respective contributions, and comply with the obligations regarding regulations and non-tariff restrictions to which the Merchandise and products are subject. The procedures that these warrant cases, will be done on a preferential basis. (LA: Art. 20)
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