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
ARTICLE 63A: MERCHANDISE INTRODUCED UNDER A PROGRAM OF DEFFERRAL OR RETURN OF TARIFFS
Those who introduce merchandise into the national territory under a deferral program (LA: Art. 2) (RGCE 2022: Regla 1.6.14) (RGCE 2022: Regla 1.6.15) or refund of tariffs (LA: Art. 2) (RGCE 2022: Regla 7.3.1) (RGCE 2022: Regla 4.1.3), will be obliged to pay the corresponding foreign trade taxes, in accordance with the provisions of the Treaties of which Mexico is a part of , in the manner established by the Ministry through rules. (RGCE 2022: Regla 1.6.11) (RGCE 2022: Regla 1.6.12) (RGCE 2022: Regla 1.6.13)