MSXICAM FISHEKC LEGISUTION 



IV. Fishery products captured in waters near the coasts or on them, and introduced 

 into a Free Port, are considered as domestic products and therefore the corresponding export 

 duties must be guaranteed, the bond becoming effective if such products are exported, and 

 cancelled on those products which are introduced into the country. 



V. 

 duties. 



Fishery products from the high seas, destined for export, are not subject to export 



VI. When for reasons of force majeure, a fishing boat must make an entry under protest 

 at some point on the coast outside of the limits of the Free Ports, it must fulfill the 

 formalities which the Customs Law indicates for such circunsttinces. 



APPENDIX XUVI 

 EXCEEPTS FfiDM TAHIFF FOR EXPORT TAX 



Fraction 



Nomenclature 



Unit for 



application 



of rate 



Rate 

 Ps. Cts. 



1 ANIMAL MATTER IN NATURAL STATE 

 OR SIMPLY PREPARED 



10 Live animals 



104 Fish, crustaceans, molluscs 

 and cetaceans 



0.03 

 0.03 

 0.03 



100.00 

 0.10 



100.00 

 0.01 

 0.03 



0.03 



11 Fish, crustaceans and molluscs, 

 fresh, dried, salted, smoked 

 or simply cooked 



110 Fresh or frozen fish 



11-00 

 11-01 



Tuna 



Filleted fish, wrapped in 

 sanitary paper 



Net kilo 

 Legal kilo 



0.03 

 Exempt 



93 



