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contenido	ARTICLE 58: DETERMINATION OF CONTRIBUTIONS ON RE-SHIPMENT OF MERCHANDISE For the re-shipment of merchandise of foreign origin from the fringe or border region to the rest of the country, the contributions will be determined considering the customs value of the merchandise on the date in which the assumptions have occurred referred to in section I of the article 56 of the Law --203-Art. 56--, and will be updated in the terms of article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación). --610-Art. 17A-- --323-Regla 3.4.3-- --337-Regla 5.1.3-- In the case of merchandise that has undergone elaboration or transformation processes in said fringe or region, the following will apply: When the finished product corresponds to a tariff fraction and a commercial identification number different to the merchandise of foreign origin used or incorporated in the elaboration or transformation processes, the first paragraph of this article will not be applicable. In this case, contributions will be determined at the time of re-shipment, considering only the customs value of the foreign merchandise used and incorporated, as well as the tariff classification and the commercial identification number of the finished product. When the goods incorporated into the finished product can be identified, the importer may choose to pay the taxes in accordance with the provisions of the first paragraph or as indicated in section 1 of this article. The obligations regarding non-tariff regulations and restrictions, except for compensatory fees, in the cases referred to in the preceding sections, will be those corresponding to the date of the re-shipment. In the case of used merchandise that are re-shipped to the rest of the national territory that have been imported as new to the fringe or border region, they will not require permission for their re-shipment, provided that this circumstance can be verified. The provisions of this paragraph shall not be applicable to the re-shipment of used merchandise whose import as new to the fringe or border region does not require a permit and does require it for importation into the rest of the national territory.
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ARTICLE 58: DETERMINATION OF CONTRIBUTIONS ON RE-SHIPMENT OF MERCHANDISE

For the re-shipment of merchandise of foreign origin from the fringe or border region to the rest of the country, the contributions will be determined considering the customs value of the merchandise on the date in which the assumptions have occurred referred to in section I of the article 56 of the Law --203-Art. 56--, and will be updated in the terms of article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación). --610-Art. 17A-- --323-Regla 3.4.3-- --337-Regla 5.1.3--

In the case of merchandise that has undergone elaboration or transformation processes in said fringe or region, the following will apply:

When the finished product corresponds to a tariff fraction and a commercial identification number different to the merchandise of foreign origin used or incorporated in the elaboration or transformation processes, the first paragraph of this article will not be applicable. In this case, contributions will be determined at the time of re-shipment, considering only the customs value of the foreign merchandise used and incorporated, as well as the tariff classification and the commercial identification number of the finished product.

When the goods incorporated into the finished product can be identified, the importer may choose to pay the taxes in accordance with the provisions of the first paragraph or as indicated in section 1 of this article.

The obligations regarding non-tariff regulations and restrictions, except for compensatory fees, in the cases referred to in the preceding sections, will be those corresponding to the date of the re-shipment.

In the case of used merchandise that are re-shipped to the rest of the national territory that have been imported as new to the fringe or border region, they will not require permission for their re-shipment, provided that this circumstance can be verified. The provisions of this paragraph shall not be applicable to the re-shipment of used merchandise whose import as new to the fringe or border region does not require a permit and does require it for importation into the rest of the national territory.

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