RULE 4.6.6: DEFINITION OF FINAL CONSUMER GOODS

For the purposes of articles 126 (LA: Art. 126) of the Law and 186 (RLA: Art. 186) of the Regulation, the following are considered final consumer goods:

I. Textiles.

II. Confections.

III. Footwear.

IV. Electrical appliance.

V. Toys.

VI. The goods referred to in article 2, section I, sections C) to E) of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios).

VII. Used tires.

VIII. Pesticides, fertilizers and toxic substances, indicated in the "Agreement that establishes the classification and codification of merchandise whose importation is subject to regulation by the dependencies that make up the Inter-Secretariat Commission for the Control of the Process and Use of Pesticides, Fertilizers and Toxic Substances", published in the Official Journal of the Federation (Diario Oficial de la Federación) on April 12, 2013, or in any other legal instrument that is applied instead of this one.

IX. Electronic devices.

Law 126 (LA: Art. 126), Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios) 2-I, Regulation 186 (RLA: Art. 186), "Agreement that establishes the classification and codification of merchandise whose importation is subject to regulation by the dependencies that make up the Inter-Secretariat Commission for the Control of the Process and Use of Pesticides, Fertilizers and Toxic Substances".