RULE 3.1.13: ACCESSORIES COVERED BY A CERTIFICATION OF ORIGIN OR A CERTIFICATE OF ORIGIN

In accordance with the free trade agreements to which the Mexican State is a part of and are in force, merchandise may be imported under preferential tariff treatment and presented for clearance together with their accessories, spare parts or tools, provided that they are classified as tariff as part of said merchandise. In these cases, the certification of origin or the certificate of origin that covers the merchandise will also be valid for accessories, spare parts or tools, provided that the latter are not invoiced separately.

Law 36-A-I (LA: Art. 36A), 59-II (LA: Art. 59), Regulation 80 (RLA: Art. 80)