ARTICLE 118: LOSSESE AND WASTE

For the losses (LA: Art. 2) resulting from the transformation, elaboration or repair processes, the general export tax will not be caused. Regarding waste (LA: Art. 2) (RGCE 2022: Regla 1.6.9) (RGCE 2022: Apendice 2), the payment of said tax will be required according to the tariff classification corresponding to the exported merchandise, unless it is proven that they have been destroyed or returned to the country.

Losses and waste will not enjoy tax incentives.