ARTICLE 94: CONCEPT AND TREATMENT OF MERCHANDISE OF FARM OR ECONOMIC USE
For the purposes of article 61, section IV of the Law (LA: Art. 61), foreign farm merchandise, are the indispensable merchandise to meet the basic needs of the passengers and crew (RGCE 2022: Regla 4.6.24) of the means of transport.
The definitive disembarkation of the merchandise referred to in the previous paragraph, will only be authorized in the places where there are customs and will be subject to the formalities for the definitive import. For these purposes, the captain or the consignee shall submit the respective application, notwithstanding that the carrier companies or their representatives make it.
The farm merchandise that arrive at seaports (RLA: Art. 95) or international Mexican airports, may be definitively imported provided that the respective customs declaration (pedimento) is attached, a promotion under protest of telling the truth, through Electronic Document (LA: Art. 2) or Digital (LA: Art. 2), where they declare the description, consigned unit value, the total number and amount consigned in number and letter, quantity and class of said merchandise.
In the case of vessels with a national flag, they must comply with the provisions of the preceding paragraph provided that they conduct high-altitude traffic.
The farm merchandise may be exported definitively using the respective customs declaration (pedimento) or by promotion, where the description, unit value, quantity and class of the merchandise are indicated.
In the case of vessels with a national flag, they must comply with the provisions of the preceding paragraph, provided they conduct high-altitude traffic.
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