(IMMEX), and is effective since November 13,. Mexico is a prime location for Foreign . Manufacturera, Maquiladora y de Servicios de Exportación (Decreto IMMEX). the Manufacturing, Maquiladora and Exports Services Industry (IMMEX Decree). Manufacturera, Maquiladora y de Servicios de Exportación de , ya no [ ]. The Mexican government changed the program in to implement the IMMEX program, or, Decreto para el Fommento de la Industria.

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EXE program and submit it on magnetic disc or CD, with two duly completed, printed copies. After such term has elapsed without any resolution, the respective ruling will be deemed as favorable. National International Mexican Standards Catalog. Pursuant to Rule 3.

Cancellation and nullity of the IMMEX program –

Letter of conformity from the company or companies which perform the sub-manufacturing process stating under oath the joint liability for the temporarily imported goods original.

To request the change to the Outsourcing category, in addition to the requirements for Industrial, Shelter or Services, the following: Volume of shrinkage and waste corresponding to the industrial processes, and. That no ruling was issued invalidating the VAT refunds requested in the last 12 months, computed as of the filing date of the respective certification application. Free-form letter from the legal representative of the company stating the projected exports in dollars for the six months following the start of operations.

Register of sub-manufacturing companies: The registered address and premises where the operations are carried out under the Program must be registered and active in the Federal Taxpayers Register.

Tariff heading and unit of measurement, according to the Tariff. Free-form letter specifying details of the goods to be imported: Change of program category: In addition, specify the following information according to the change of category:.

Finally, taxpayers who apply these tax incentives are relieved from the obligation to file the notice established in article 25, paragraph decrefo of the Federal Tax Code hereinafter CFF. Furthermore, companies which temporarily import and return goods classified under tariff items listed in Exhibit I TER iron and unalloyed steel of the IMMEX Decree, or the tariff classifications listed in Exhibit 28, when immmex are intended to produce goods for the apparel sector classified in Chapters 61 to 63 and in tariff item This documentation must be submitted for the holding ddcreto and each of the subsidiary companies, and.

A free-form letter specifying:. Furthermore, the Decree establishes 206 the application of these tax incentives will not give rise to any refund or offsetting other than those established in applicable tax provisions, and will not be considered edcreto accruable revenues for ISR purposes.


The above could only be applicable when the goods sold form part of a supply chain of products designated for export and are documented through certifications of goods transfers or through virtual transaction declarations.

Cancellation and nullity of the IMMEX program

Ruling which establishes the general rules related to the application of customs-related provisions of the North American Free Trade Agreement and their reforms.

Given the fierce competition for global markets, it is vital for Mexican businesses to have, at least, the same conditions offered by our main competitors, to allow them to successfully position their goods and services in the international trade arena.

Amount of each material, in terms of the unit of measurement according to the TIGIE, used in the production processes, indicating the percentage of shrinkage. Free-form letter making the request, specifying the following information of the company to be registered as a sub-manufacturer: Obtain the VAT refund VAT within a term not exceeding 20 days computed as of the day after the filing of the respective application, in accordance with article 22 of the Code.

Copy of the document legally certifying possession of the property where the IMMEX program operation is intended to take place, specifying its location and attaching photographs of the property. Free-form letter making the request for registration of new subsidiaries by the holding company with IMMEX program, including company or business name, Federal Taxpayers Registration number, registered address and address of the plants, amount of exports in dollars of the previous year and, where applicable, the program number of each of the companies to be registered: Machinery, equipment, tools, instruments, molds and spare parts for the production process; equipment and devices for contamination control, research or training, industrial security, telecommunications and computing, laboratory, measurement, product testing and quality control; and those involved in handling materials directly related to export goods and others linked to the production process; administrative development equipment.

The SE will respond within 10 working days following the submission of the application. Procedures relating to the IMMEX Program are free and can be done at the public service windows of the federal agencies of the Secretariat of Economy corresponding to the address of the plant where the production process or service is carried out.

If the property is leased or loaned, it must be proved that the contract establishes a mandatory period of no less than one year and that a minimum of eleven months remains of that period, on the date the application is filed. The description should help relate it to the commercial description on the invoice, and 5.


No ruling was issued invalidating the VAT refunds requested within the last 12 months computed as of the filing date of the respective certification application.

Should a decision be made to cancel the IMMEX program, a free-form letter should be submitted to that effect original and copy. On Thursday, December 26, the Ministry of Finance and Public Credit published in the Official Daily of the Federation DOF the Decree granting tax incentives to the manufacturing, maquiladora and export services industry the “Decree”which went into effect on January 1, These Rules incorporate new rules 5.

Shelter, specify the name and address of the foreign companies which will facilitate technology to the company holding the program and the production material to be used.

Their certificates of digital seals must be up to date and it must not have 20006 proven that they incurred in any violation of article H, section X of the Code during the last 12 months. Compliance with the obligation to keep automated inventory control systems which at all times maintain an updated record of the control data on the foreign trade imme, which must be available to the customs authorities, may be evidenced provided the company has an inventory control that shows the destination, discharges and balances of the raw materials, defreto will have to be transmitted pursuant to the terms established by the SAT, as the case may be.

Simultaneously, the SE may approve a Sectoral Promotion Program based on the type of product manufactured or export services performed, in which case the applicable regulations must be followed.

In the case of a service company, only goods referred to in Article 4, Fraction III of this Cecreto may be imported under the Sectoral Promotion Program, providing they belong to the sector in which it is registered. Leverage of idle capacity, including, where appropriate, that of companies performing sub-manufacturing activities, or.

Maquila contract, purchase contract, purchase orders or confirmed orders, which prove the existence of the export project, in relation to the new category original and copy.

If the customs authority detects a cause for suspension from the Importers and Exporters Registry,the respective procedure will be followed, regardless of the cause of suspension. Details of the final export product, to be produced with the goods referred to in item 1, above, providing the following information for those purposes: