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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 15: CASES NOT REQUIRING PAYMENT ON FOREIGN TRADE TAXES

    For the purposes of the preceding article, payment of taxes on foreign trade is not obliged in the following cases: (RGCE 2022: Regla 1.6.14) (LA: Art. 103)

  • In the temporary importation of merchandise referred to in article 4, section I of this Decree (DECRETO IMMEX: Art. 4), originating in accordance with any Free Trade Agreement of which Mexico is a part of, corresponding to the country to which they are exported;

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  • In temporary importation of merchandise referred to in article 4, section II of this Decree (DECRETO IMMEX: Art. 4);

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  • In the temporary importation of fully formed and cut fabric in the United States of America to be assembled in textile and clothing goods in Mexico, in terms Chapter 6 (Textile and Apparel Goods), Annex 6-A (Special Provisions), Section B (Tariff Treatment of Certain Textile and Apparel Goods) of the United States - Mexico - Canada Agreement, (T-MEC: Anexo 6-A) which are exported to the United States of America, as well as in the temporary importation of merchandise referred to in article 4, section I, of this Decree (DECRETO IMMEX: Art. 4), for the elaboration of said textile and apparel goods, which are exported to the United States of America;

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  • In the temporary importation of merchandise indicated in article 4, section I, of this Decree (DECRETO IMMEX: Art. 4), from countries not members of the United States - Mexico - Canada Agreement, which are incorporated into the goods referred to in Chapter 6 (Textile and Apparel Goods), Annex 6-A (Special Provisions), Section C (Preferential Tariff Treatment for Non-Originating Goods of another Party), (T-MEC: Anexo 6-A) of said treaty, which are exported to the United States of America or Canada, up to the yearly amounts specified in Appendix 1 (Preferential Tariff Treatment For Non-Originating Apparel);

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  • In the temporary importation of fabric imported to the United States of America, cut in that country or in Mexico, to be assembled into garments in Mexico or similar operations of manufacture of textile and clothing goods established by the United States of America or Canada, according to what the Ministry determines, that they are exported to the United States of America or Canada, as well as in the temporary importation of merchandise referred to in article 4, section I, of this Decree (DECRETO IMMEX: Art. 4), for the elaboration of said textile and clothing goods, which are exported to the United States of America or Canada; (RGCE 2022: Regla 1.6.14) (RGCE 2022: Apendice 8)

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  • In the temporary importation of merchandise that are exported or returned in the same condition in which they were imported. (RGCE 2022: Apendice 8)

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    For these purposes, it will be considered that a merchandise is exported or returned in the same condition, when it is exported or returned in the same state without having undergone any process of elaboration, transformation or repair or when it is subject to operations that do not materially alter the characteristics of the merchandise, such as loading, unloading, surcharges, any maneuver necessary to keep it in good condition or transport it, as well as processes such as simple dilution in water or another substance; cleaning, including the removal of rust, grease, paint or other coatings; the application of preservatives, including lubricants, protective encapsulation or conservation paint; adjustment, filing or cutting; to the conditioning in doses, or the package, repackaged, wrapped or rewrapped, the test, marking, labeling, classification or mixing; as well as the merchandise used to carry out said processes;

     

  • In the temporary importation of merchandise from the United States of America or Canada, which only undergo repair or alteration processes and are subsequently exported or returned to any of these countries, under the terms of Article 2.8 (Goods Re-Entered after Repair or Alteration), of Chapter 2 (National Treatment and Market Access for Goods), of the United States - Mexico - Canada Agreement, (T-MEC: Art. 2.8) as well as the spare parts imported temporarily to carry out such processes, and

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  • In the temporary importation of sugar used in the manufacture of classified merchandise, in accordance with the Tariff, in heading 22.05 and subheadings 1704.10, 2202.10 and 2208.70 that are subsequently exported to Switzerland or Liechtenstein. (RGCE 2022: Regla 4.3.7)