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ARTICLES

LEGAL RESOURSES

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$ 17.33

    • ARTICLE 88: MERCHANDISE THAT DO NOT PAY TAXES TO FOREIGN TRADE

     

    For the purposes of article 61, section I of the Law (LA: Art. 61), the following merchandise will be included:

  • Those imported by diplomatic, consular, special missions from abroad accredited to the Mexican State, the affected members, and the offices of international bodies represented or based in national territory that are exempted in accordance with the international treaties and conventions of which Mexico is part of (RGCE 2022: Regla 1.3.1) (RGCE 2022: Regla 3.2.8), for which it is necessary to request it from the Customs Authorities through the competent authority.

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    For the merchandise referred to in this section, the interested parties are not obliged to accompany the document referred to in subsection e) of section I of Article 36-A of the Law. (LA: Art. 36A)

     

    Merchandise imported in terms of this section must be expressly consigned to the beneficiaries of the exemption, and

     

  • Those imported by the Mexican Army and Air Force, the Mexican Navy (Ejército y Fuerza Aérea Mexicanos), the dependencies of the Federal Public Administration (Administración Pública Federal), including their deconcentrated administrative bodies, which perform national or public security functions, state or municipal authorities, in charge of public security, the Attorney General's Office (la Procuraduría General de la República) and the Attorney General's Offices of the federal entities (Procuradurías Generales de Justicia de las entidades federativas), for their exclusive use in the exercise of their national defense and public security functions.