ARTICLE 71: MERCHANDISE THAT ARE NOT SUBJECT TO THE PAYMENT OF THE COMPENSATORY FEE OR SAFEGUARD
The following merchandise are not subject to the payment of compensatory fee or safeguard measure:The passenger´s luggage on international trips; (LA: Art. 61)
Household goods belonging to immigrants and returnees or deported nationals, which they have used during their residence abroad; (LA: Art. 61)
Those imported by residents of the border fringe for personal consumption; (LA: Art. 61)
Those that are donated to be destined for cultural, teaching, research, public health or social service purposes, imported by public bodies, as well as non-taxable legal entities authorized to receive deductible donations in income tax, provided that they are part of their patrimony, with prior authorization from the Ministry (LCE: Art. 3) (RLCE: Art. 1) (LA: Art. 61), and
The others authorized by the Ministry.
In the cases of sections I to III, the provisions of the customs legislation shall be followed.