ARTICLE 114: CHANGE REGIME FROM TEMPORARY TO DEFINITIVE EXPORT

Taxpayers may change regime from temporary to definitive export (RGCE 2022: Apendice 2) complying with the requirements established by this Law and the Ministry through rules. (RGCE 2022: Regla 4.4.1) (RGCE 2022: Regla 7.3.3)

When temporarily exported merchandise do not return to national territory within the granted period (LA: Art. 116), the export will be considered to be definitive as of the date on which the term expires and the updated general export tax must be paid from the time the temporary export was made and until it is paid. (LA: Art. 103)