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In this section we will limit ourselves to describing certain particularities of the definitiveimport and export customs regulations, the customs regulation of the temporaryimport of merchandise for return abroad after being used in a process of preparation,transformation, and repair, and the customs regulation of the two types of customshousedeposit: general and automotive.3.1. Definitive Import and Export Customs RegulationsThe definitive import customs regulation consists of the entrance into the country of merchandisefrom abroad that will remain in the country for an unlimited time period. Forits part, the definitive export customs regulation consists of the exit of merchandise fromMexican territory that will remain outside of the country for an unlimited time period.The import and export of merchandise under the definitive customs regulation forimports and exports are subject to the payment of, among other things, the generalimport tax and the general export tax respectively, as well as compliance with the nontariffregulations and restrictions that may be applicable to each specific good.The taxable base of the general import tax is the customs value of the merchandise. Inprincipal, the customs value is the transaction value, consisting of the total price paid bythe importer for purposes of an export sale destined for Mexico. Such price must includecertain items charged to the importer and that are not included in the price paid, suchas the costs of the packaging that, for customs purposes, is considered to form a wholewith the respective merchandise. If there is no export sale or if certain other situationsindicated in the LAA exist, the customs value will be determined according to one of thealternative methods established by the law.In order to calculate the general import tax, the duty or tariff due on merchandise isapplied to the taxable base. The duty or tariff to be applied will be the one indicated inthe LIGIE, unless there is a commercial agreement that allows the application of a tariffbenefit pursuant to the discussion in the above section.The taxable base of the general import tax is the commercial value of the merchandise atthe place of sale. However, the LIGIE does not establish any duty or tariff applicable tothe export of the large majority of goods.The non-tariff regulatory measures and restrictions applicable to imports andexports may consist of permits, maximum quotas, country of origin markets, certifications,countervailing duties, etc. In all cases, the existing measures shall be identifiedbased on the tariff classification established in the LIGIE tariff, according to whicheach good is classified. Apart from the above, the imposition or creation of non-tariffregulatory measures and restrictions on the import and export of merchandise is verylimited in view of the numerous international commitments that Mexico has assumedcommercially.161Foreign Trade and Customs Regulations