ARTICLE 63: PROHIBITION TO REMOVE IMPORTED MERCHANDISE IN FRANCHISE, EXEMPTS OR WITH TAX STIMULUS

Merchandise imported under any franchise, exemption or tax incentive may not be disposed of or destined for purposes other than those that motivated the benefit. Their disposal will only proceed (RLA: Art. 105) (RGCE 2022: Regla 2.5.6) (RGCE 2022: Regla 3.3.15) when such purposes are not distorted.

When the alienation of the merchandise proceeds, the acquirer will be subrogated in the importer's obligations. (LA: Art. 55)

The customs authorities shall proceed to collect the general import tax and the compensatory fees caused from the date the merchandise were introduced into national territory, updating the said tax in accordance with Article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 17A), when alienated (LA: Art. 182) (LA: Art. 183) or intended for purposes other than those that motivated the benefit referred to in this article (LA: Art. 182) (LA: Art. 183), regardless of the imposition of the corresponding sanctions.