ARTICLE 103: DEFINITIVE EXPORT RETURN WITHOUT IMPORT TAXES

After the definitive export of national or nationalized merchandise, it will be possible to return to the country (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 8) without the payment of the general import tax (RLIVA: Art. 46) (RGCE 2022: Regla 5.2.1), provided that they have not been subject to modifications abroad or elapsed more than one year after leaving the national territory (RGCE 2022: Anexo 5). The customs authorities may authorize the extension of said period (RLA: Art. 3) when there are duly justified causes and upon request of the interested party prior to the expiration of the same. (RGCE 2022: Regla 5.1.4)

When the return is due to the fact that the merchandise were rejected by some authority of the country of destination or by the foreign buyer in consideration that they were defective or of specifications other than those agreed upon, the general export tax paid would be returned to the interested party.

In both cases, before the return of the returned merchandise is authorized, the refund of tax benefits will be credited (RLA: Art. 149) that were received on the occasion of the export.

Temporary exports that become definitive in accordance with article 114, second paragraph of this Law, may not be eligible for the provisions of this article. (LA: Art. 114)

The maquiladoras or companies with an export program authorized by the Secretary of Economy (Secretaría de Economía) that would have returned the products resulting from the transformation, elaboration or repair processes abroad, may return said products to national territory when they have been rejected for the reasons indicated in this article, under their program. In this case, only the general import tax will be paid that corresponds to the value of the raw materials or foreign merchandise that were originally imported temporarily under the program, in accordance with the percentages of incorporation into the product that was returned, when it is made the change of regime to the definitive import. The Service Tax Administration (Servicio de Administración Tributaria) shall establish through regulations the merchandise that may be subject to the provisions of this paragraph and the control requirements.