ARTICLE 105: TRANSFER OR DISPOSAL OF TEMPORARILY IMPORTED MERCHANDISE

The ownership or use of the merchandise destined for the temporary import regime may not be transferred or disposed of, except between maquiladoras, companies with export programs authorized by the Secretary of Economy (Secretaría de Economía) and foreign trade companies that have a registry of the same dependence, when they comply with the conditions established by the Regulation. (RLA: Art. 166)