ARTICLE 111: RETURN ABROAD OF FINISHED PRODUCTS

The products resulting from the transformation, elaboration or repair processes, which return abroad (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 8) will result in the payment of the general export tax corresponding to national or nationalized raw materials or merchandise that have been incorporated according to the tariff classification of the finished product. (LIVA: Art. 29)

To calculate the general export tax, the percentage of the weight and value of the finished product corresponds to the aforementioned raw materials or merchandise that has been incorporated.

When the projected transformation, elaboration or repair of temporarily imported merchandise is not carried out, they will be allowed to be returned (RGCE 2022: Apendice 2) without the payment of the general import tax (LFD: Art. 49), as long as (RLA: Art. 176) the maquiladoras (DECRETO IMMEX: Art. 2), as well as companies with export programs authorized by the Secretary of Economy (Secretaría de Economía), verify the reasons that have led to the return of the merchandise in cases where the authority so requires.