ARTICLE 139: REQUIREMENTS FOR THE RESHIPMENT OF MERCHANDISE.
To carry out the reshipment of merchandise, taxpayers must comply, in addition to the requirements indicated in article 36-A of this Law (LA: Art. 36A), with the following: (LA: Art. 176) (LA: Art. 183A) (LA: Art. 151) (CFF: Art. 102)
Cover, where appropriate, the differences that correspond to the general import tax and other contributions that are caused in accordance with the respective regulations. (LA: Art. 58) (RGCE 2022: Regla 3.4.3) (RGCE 2022: Regla 5.1.3)
Comply with the requirements regarding import regulations and non-tariff restrictions applicable to the rest of the national territory.