RULE 4.2.3: SAMPLES IN TEMPORARY IMPORTATION
For the purposes of article 106, section II, subsection d) (LA: Art. 106) of the Law, the samples and sample collection intended to publicize the merchandise, are those that meet the requirements referred to in rule 3.1.2. (RGCE 2020: Regla 3.1.2)
Samples destined for analysis and laboratory tests to verify compliance with international standards may be imported for up to 6 months, provided that the interested party requests authorization from the Central Administration of Customs Operation (Administración Central de Operación Aduanera) by means of a free letter, in which it must indicate the description, tariff fraction and commercial identification number of the merchandise, the description of the analysis or test process to which it will be submitted, name, denomination or company name and Federal Taxpayer Registration (Registro Federal de Contribuyentes) of the laboratory that will carry out the analysis or laboratory test.
The merchandise or products resulting from the analysis or test must be returned abroad or destroyed in accordance with the procedure established in Article 142 (RLA: Art. 142) of the Regulations and in rule 4.3.5. (RGCE 2020: Regla 4.3.5)
Law 94 (LA: Art. 94), 106-II (LA: Art. 106), 107 (LA: Art. 107), 109 (LA: Art. 109), Regulation 142 (RLA: Art. 142), General Rules of Foreign Trade (RGCE) 1.2.2. (RGCE 2020: Regla 1.2.2), 3.1.2. (RGCE 2020: Regla 3.1.2), 4.3.5. (RGCE 2020: Regla 4.3.5)
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