RULE 5.1.3: PAYMENT OF THE CUSTOMS PROCESSING LAW (DTA) IN RE-SHIPMENT OF MERCHANDISE

People who re-ship merchandise from the border region or fringe of the country to the rest of the national territory, which do not give rise to the payment of foreign trade tax differences, shall pay the Customs Processing Law (Derecho de Trámite Aduanero) in accordance with the provisions of article 49, section IV (LFD: Art. 49) of the Federal Rights Law (Ley Federal de Derechos). When the payment of foreign trade tax differences occurs, the Customs Processing Law (Derecho de Trámite Aduanero) will be paid in accordance with the provisions of article 49, section I (LFD: Art. 49) of the Federal Rights Law (Ley Federal de Derechos), without this being less than the quota indicated in section IV of said ordinance.

Law 138 (LA: Art. 138), 139 (LA: Art. 139), Federal Rights Law (Ley Federal de Derechos) 49-I, IV (LFD: Art. 49), Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal) Annex 19