RULE 3.1.29: USE OF EXCLUSIVE CUSTOMS (ANNEX 21)
For the purposes of article 144, section I, second paragraph of the Law (LA: Art. 144), the clearance of the merchandise referred to in Annex 21 (RGCE 2020: Anexo 21), may only be carried out at the customs listed in the Annex itself.
The foregoing will not be applicable in the case of foreign trade operations carried out by the Army, the Air Force, the Navy of Mexico, fire departments or associations, the Office for Domestic Affairs (Secretaría de Gobernación) and the states, federal authorities, municipal authorities and its deconcentrated bodies in charge of public security, Attorney General of the Republic (Fiscalía General de la República), State Attorney General's Office (Fiscalía General de Justicia del Estado), Service Tax Administration (Servicio de Administración Tributaria) or by the General Customs Administration (Administración General de Aduanas), for their exclusive use in the exercise of their national defense and public security functions.
For the purposes of section II, of rule 3.5.1. (RGCE 2020: Regla 3.5.1), in relation to the Decree of used vehicles, in the case of the definitive importation of vehicles whose serial number or model year is equal to or greater than 30 years prior to the valid one, in accordance with section III, numeral 11, of Annex 2.2.1. of the "Agreement by which the Secretary of Economy (Secretaría de Economía) issues general rules and criteria in matters of Foreign Trade", published in the Official Journal of the Federation (Diario Oficial de la Federación) on December 31, 2012 and its subsequent modifications, the aforementioned operations may be carried out by the customs indicated in section VII, section A, of Annex 21 (RGCE 2020: Anexo 21), as well as by customs: of the International Airport of Mexico City, Cancun, of Mexico and of Progreso.
Law 10 (LA: Art. 10), 35 (LA: Art. 35), 144-I (LA: Art. 144), Agreement by which the Secretary of Economy (Secretaría de Economía) issues general rules and criteria in matters of Foreign Trade, Annex 2.2.1.-III, Regulation 9 (RLA: Art. 9), 12 (RLA: Art. 12), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 3.5.1. (RGCE 2020: Regla 3.5.1), Annex 21 (RGCE 2020: Anexo 21)
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