ARTICLE 63: COMPENSATION FOR SALE OR DONATION OF MERCHANDISE DEPOSITED IN THE FISCAL PRECINCT

For the purposes of the provisions of article 34 of the Law (LA: Art. 34), interested parties must submit a request for compensation, attaching the following documentation:

When the return of the value of the merchandise referred to in this article is proceeds, said value must be updated, from the date on which the sale or donation of the good that corresponds until the date on which the resolution is issued by the Customs Authority of the origin of the return, in accordance with the provisions of article 17-A of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 17A)

The compensation will consist of delivering to the interested party the value of the merchandise that are the object of the sale or donation, in accordance with the documents referred to in section I of this article, after the expenses arising from the disposition are deducted of the merchandise, such as those derived from the sale, transport, handling, custody and storage.