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 94: ACCIDENTAL DESTRUCTION OF MERCHANDISE
If, by accident, merchandise are destroyed and subject to any of the temporary import, export regimes (RLA: Art. 141), fiscal deposit (RLA: Art. 177) (RGCE 2022: Regla 4.5.15) or in transit (RLA: Art. 141) (RGCE 2022: Regla 4.2.19) will not be required payment of foreign trade taxes, or compensatory fees (LCE: Art. 28), but the remains will remain destined to the initial regime, unless the customs authorities authorize their destruction (RLA: Art. 142) (RGCE 2022: Regla 4.2.16) or regime change (RGCE 2022: Regla 4.2.16). Likewise, people who have temporarily imported merchandise that cannot return abroad for having suffered any damage, may consider such merchandise returned, provided they comply with the control requirements established by the Ministry through rules. (RGCE 2022: Regla 4.2.17) (RGCE 2022: Regla 4.2.18) (CFF: Art. 61)
The taxpayers referred to in articles 85 (LA: Art. 85) and 109 of this Law (LA: Art. 109), they must present the notice indicated in Regulation (RLA: Art. 142) (RGCE 2022: Regla 4.3.3), stating the waste of the corresponding merchandise that will be destroyed.