ARTICLE 137: TREATMENT OF MERCHANDISE IN THE FRINGE OR THE BORDER REGION

Regardless of the provisions of the following articles, the Secretary of Economy (Secretaría de Economía), with the prior opinion of the Ministry, will determine, by means of general provisions, the merchandise that will be totally or partially deducted from taxes on foreign trade in the fringe or the border region (RGCE 2022: Apendice 2). The Secretary of Economy (Secretaría de Economía) itself, based on the Foreign Trade Law (Ley de Comercio Exterior), will determine the merchandise whose import or export to said fringe or region will be subject to regulations and non-tariff restrictions.

Alcoholic beverages, beer, cigarettes or cigars, and racehorses imported into the fringe or the border region, will cause the general import tax without any reduction. (RGCE 2022: Regla 3.4.2)