What are the cases in which the exclusions of responsibility indicated in this article will not be applicable? I. When the merchandise is importe...

What are the cases in which the exclusions of responsibility indicated in this article will not be applicable?


I. When the merchandise is imported at a price lower than the reference price determined according to articles 72 and 73 of this Law, by more than 40%.
II. When the merchandise is subject to prices estimated by the Secretariat, provided that the declared value is equal to or greater than the estimated price or the guarantee referred to in Article 86-A, fraction I, of this Law has been granted.
III. When the omitted contributions derive from the application of a preferential tariff when, in accordance with some treaty or international agreement of which Mexico is a party, a certificate of origin is required to enjoy preferential tariff treatment, provided that a copy of the certificate of origin that covers the merchandise is kept and it is ensured that the certificate is in the official format approved for such purposes, which has been completed in its entirety in accordance with its instructions and that it is valid on the date of importation.
IV. When the omitted compensatory quotas are imported goods identical or similar to those subject to such quotas, provided that a copy of the valid country of origin certificate is kept, issued in accordance with the applicable provisions and comply with what is established in the Regulations.
None of the above.