ARTICLE 120: EXTRACTION OF MERCHANDISE IN THE FISCAL DEPOSIT
Merchandise in the fiscal deposit may be withdrawn --283-Art. 28-- from the storage location for: --332-Regla 4.5.13-- --332-Regla 4.5.14--
Be imported definitively, if they are of foreign origin. --379-Apendice 2-- --508-Art. 49--
Definitely export, if they are of national origin. --379-Apendice 2--
Returning abroad of those of that origin --332-Regla 4.5.12-- --508-Art. 49-- --233-Art. 182-- --233-Art. 183-- --619-Art. 103-- or those of national origin re-entering the market --338-Regla 5.2.8-- --294-Art. 46--, when the beneficiaries desist from this regime. --379-Apendice 2-- --332-Regla 4.5.16--
Import temporarily by maquiladoras or by companies with export programs --379-Apendice 2-- authorized by the Secretary of Economy (Secretaría de Economía).
The merchandise may be totally or partially withdrawn for importation or exportation, previously paying taxes on foreign trade and the customs processing fee, for which they must opt at the time of the merchandise entering the fiscal deposit --332-Regla 4.5.5--, if the determination of the amount to be paid will be updated in the terms of article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación) --610-Art. 17A-- or according to the exchange variation that the peso would have had against the U.S. dollar, during the period between the entry of merchandise into national territory in accordance with the provisions of article 56 of this Law --203-Art. 56--, or to the warehouse in the case of exports, and its withdrawal from it; as well as paying previously --233-Art. 186-- --233-Art. 187-- the other contributions and compensatory fees that, where appropriate, correspond.
The general warehouses of deposit will receive the contributions and, where appropriate, the compensatory fees that are caused by the definitive import and export of the merchandise that they have in the fiscal deposit and will be obliged to find them in the authorized offices --309-Regla 1.6.22-- --309-Regla 1.6.3--, the day after they receive them. --233-Art. 194--
In the cases referred to in sections I and II of this article, when the withdrawal is made, the requirements established by the Service Tax Administration (Servicio de Administración Tributaria) by means of rules must also be satisfied. In the case of section III, the return abroad may be made --332-Regla 4.5.12-- by the customs chosen by the interested party without the payment of taxes on foreign trade and compensatory fees. The transfer of the merchandise from the warehouse to the aforementioned customs must be done through the internal transit regime.