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Featured Stories
The Value You Declare When a Temporarily Imported Asset Finally Goes Back
It Stayed: The Four Exits for a Temporary Import That Is Not Coming Back
When the IMMEX Is Cancelled and the Machinery Is Still Inside
Customs & Compliance
10 min read
A return is an export, so Mexico's six import valuation methods do not apply. What Article 79 actually requires, and why net book value is the wrong number.
Customs & Compliance
12 min read
Four lawful exits for a temporary import that will not go back, what each costs, and the moment each stops being available under the Ley Aduanera.
Customs & Compliance
13 min read
When an IMMEX Program is cancelled, the Ley Aduanera gives sixty calendar days to change regime or return the goods. What that window covers, and what closes before it opens.
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