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
ARTICLE 97: DEPOSIT OF INDISPENSABLE FOREIGN MERCHANDISE TO SATISFY THE BASIC NEEDS FOR CARE OF THE PASSAGE AND CREW
In aerial traffic, the companies authorized to provide international transportation of people and merchandise, may deposit in the places assigned for this purpose, such as commissary, the merchandise of foreign origin essential to meet the basic needs of the passenger and crew during the flight, and must submit the corresponding authorization request and other requirements established by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules. (RGCE 2022: Regla 2.4.8) (RGCE 2022: Regla 4.6.25)