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Maquiladoras.
Legal entities that have programs authorized by the SE, under the terms of the “Manufacturing, Maquiladora and Export Services Industry Fomenting Decree”, published on the Federal Official Gazette on June 1, 1998, amended through decrees published in the same Gazette on November 13, 1998, October 30, 2000, December 31, 2000, May 12, 2003 and October 13, 2003 and the subsequent revisions.
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Mexican Official Regulation (NOM).
Is a technical regulation of mandatory observance, issued by the competent agencies, with a multiplicity of objectives, its content should gather some requirements and follow the legal procedure.
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Ministry of Finance and Public Credit.
Considered as the maximum agency to develop different activities in terms of fiscal subjects.
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Mixed tariffs.
Is a duty composed by an ad-valorem tariff and a specific tariff, applied simultaneously for the import of a good.
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Moral person.
Is a group of people coming together for a specific purpose, such as a company, a civil association.
