ARTICLE 238:
For the extractive exploitation of specimens of wild fauna, in federal estates and federal areas, the right of extractive exploitation will be paid per specimen or, where appropriate, per lot determined at the rates of exploitation authorized by the Secretary of Environment and Natural Resources (Secretaría de Medio Ambiente y Recursos Naturales), according to the following fees:
The payment of this right will be made prior to obtaining the corresponding authorization, by means of a declaration that will be presented to the offices authorized by the Service Tax Administration (Servicio de Administración Tributaria) and will include the cost of the headbands that are used to mark the animals used. In the event that animals are used in excess of those indicated by the respective authorization or without it, the corresponding right will be charged regardless of the sanctions that may be imposed.
The income obtained from the collection of this right will go to the Secretary of Environment and Natural Resources (Secretaría de Medio Ambiente y Recursos Naturales), for the management of Regional Management Projects and Recovery Projects for Priority Species.
Only 10% of the right referred to in this article will be paid, in cases in which the management for the conservation of federal properties or areas is in charge of third parties, other than the federal government.
Shall not be obliged to pay the right referred to in this article, when extractive activities are carried out with the authorization of the competent authority, for scientific research, for repopulation or reintroduction projects, or as management or control measures.
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
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Federal Fiscal Code
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