ARTICLE 140: REVIEW POINTS
The Ministry shall establish review points (RGCE 2022: Regla 3.4.4) (RGCE 2022: Anexo 25) in the places set, near the boundaries of the fringes and border regions (LA: Art. 136), so that passengers (RGCE 2022: Regla 3.2.1) and the merchandise (LA: Art. 2) from these areas can be introduced to the rest of the national territory.
The merchandise destined to the interior of the country and whose importation is carried out through the fringes and border regions, to transit through them, must use the same boxes and trailers in which they are presented for clearance, keeping intact the seals, stamp, marks and other means of control required for it. The foregoing shall not apply in the case of consolidation or deconsolidation of merchandise, as in the other cases (LA: Art. 138) to be established by the Ministry through rules.
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law