ARTICLE 23: GOODS IN DEPOSIT BEFORE CUSTOMS
The merchandise will be in deposit before customs in the fiscal or controlled premises destined to this object, with the purpose of assigning them to a customs regime (LA: Art. 90).
Explosive, flammable, corrosive, polluting, radioactive merchandise may only be unloaded or deposited before customs upon entering or leaving the national territory, provided that the following requirements are met:
In the case of radioactive and explosive merchandise that remains in deposit before customs in fiscal precincts, customs authorities will deliver them immediately to the authorities and competent bodies in the matter, under whose custody and supervision they will be stored, being responsible before those, in the terms of article 26 of this Law (LA: Art. 26)
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