OBS_VALUE: <ul><li><a href=http://www.diputados.gob.mx/LeyesBiblio/ref/ladua.htm target=_blank>Customs Law(Ley Aduanera, 15 December 1995,  last amended on 24 December 2020, Article 14, 14-B, 15)</a></li><li><a href=http://www.ordenjuridico.gob.mx/Documentos/Federal/html/wo102496.html target=_blank>Regulation of the Customs Law(Reglamento de la Ley Aduanera, 20 April 2015, Article 53 )</a></li></ul>