ARTICLE 86: CUSTOMS ACCOUNT FOR MERCHANDISE EXPORTED IN THE SAME STATE
Importers --42-Art. 134-- may choose to pay the general import tax, the value added tax and, where appropriate, the compensatory fees --237-Art. 3--, making the corresponding deposit in the customs accounts --309-Regla 1.6.26-- --309-Regla 1.6.28-- of credit institutions or brokerage firms authorized by the Ministry --309-Regla 1.6.25--, provided that they are merchandise that are to be exported in the same state --379-Apendice 2-- --309-Regla 1.6.30-- --309-Regla 1.6.31--, within a period not exceeding one year, counted from the following day in which the deposit was made, extendable for two more years --309-Regla 1.6.30--, upon notice of the interested party submitted to the institution of credit or brokerage firms, before the expiration of the term of one year.
Taxpayers exercising this option, when exporting merchandise --42-Art. 134-- --309-Regla 1.6.30-- --379-Apendice 2-- --42-Art. 136-- for which the taxes referred to in the preceding paragraph would have been paid and, where appropriate, the compensatory fees under the terms of this article, will be entitled to recover the deposits made in the customs accounts and the returns that are generate, with the exception of the proportion that represents the number of days in which the merchandise in question remained in national territory with respect to the number of days on which said merchandise is deducted, in accordance with articles 34 and 35 of the Law on Income Tax (Ley del Impuesto sobre la Renta). In the case of merchandise that do not have maximum percentages authorized in the aforementioned articles, the number of days on which it is deducted is considered to be 3,650.
In the event that the taxpayer is not going to export the imported merchandise under this article, the taxpayer may give notice to the authorized credit institution or brokerage firm, --309-Regla 1.6.25-- to transfer to the account of the Treasury of the Federation (TesorerÃa de la Federación) --211-Art. 87-- --309-Regla 1.6.27-- --309-Regla 1.6.30-- the amount of contributions and, where appropriate, compensatory fees corresponding to merchandise that are not going to be exported, plus their returns .