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 110: MAQUILADORAS AND COMPANIES WITH EXPORT PROGRAM THAT TEMPORARILY IMPORT MACHINERY AND EQUIPMENT
The maquiladoras and companies with export programs (DECRETO IMMEX: Art. 2) must pay the general import tax (RGCE 2022: Regla 1.6.10) that is caused in the terms of articles 56 and 104 of this Law (LA: Art. 56) (LA: Art. 104), the rights (LFD: Art. 49), and, where appropriate, the applicable compensatory quotas, when effectuate the temporary importation of the machinery and equipment referred to in article 108, section III of this Law (LA: Art. 108) (LA: Art. 52), and may change said merchandise to the definitive import regime (RLA: Art. 140), within the deadlines referred to in article 108 of this Law (LA: Art. 108), making the payment of the corresponding contributions. (LIVA: Art. 26) (RGCE 2022: Regla 1.6.8) (RGCE 2022: Regla 7.3.3)