DECRETO IMMEX 2012 PDF

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. On November 1st, the Federal Government published the Decree for the Promotion of the Manufacturing, Maquila and Export Service Industry IMMEX Decree , aimed at increasing the competitiveness of the Mexican export sector, and bringing certainty, transparency and continuity to companies' operations, specifying and simplifying compliance factors; allowing companies to adopt new ways of operating and doing business; reduce logistics and administrative costs; and modernize, streamline and reduce procedures, thus increasing oversight capacity in an environment which encourages the capture and retention of investment. The IMMEX Program is an instrument which allows the temporary importation of goods that are used in an industrial process or service to produce, transform or repair foreign goods imported temporarily for subsequent export or provision of export services, without covering the payment of general import tax, value added tax and, where appropriate, countervailing duties. The IMMEX program provides holders the opportunity to temporarily import, free of import tax and VAT, the goods necessary for use in an industrial process or service to produce, transform or repair foreign goods temporarily imported for subsequent export or the provision of export services. Raw materials, parts and components which are to be totally integrated into export goods; fuels, lubricants and other materials for consumption during the production process of export goods; containers and packaging; labeling and leaflets.

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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. On November 1st, the Federal Government published the Decree for the Promotion of the Manufacturing, Maquila and Export Service Industry IMMEX Decree , aimed at increasing the competitiveness of the Mexican export sector, and bringing certainty, transparency and continuity to companies' operations, specifying and simplifying compliance factors; allowing companies to adopt new ways of operating and doing business; reduce logistics and administrative costs; and modernize, streamline and reduce procedures, thus increasing oversight capacity in an environment which encourages the capture and retention of investment.

The IMMEX Program is an instrument which allows the temporary importation of goods that are used in an industrial process or service to produce, transform or repair foreign goods imported temporarily for subsequent export or provision of export services, without covering the payment of general import tax, value added tax and, where appropriate, countervailing duties.

The IMMEX program provides holders the opportunity to temporarily import, free of import tax and VAT, the goods necessary for use in an industrial process or service to produce, transform or repair foreign goods temporarily imported for subsequent export or the provision of export services.

Raw materials, parts and components which are to be totally integrated into export goods; fuels, lubricants and other materials for consumption during the production process of export goods; containers and packaging; labeling and leaflets.

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.

IMMEX Holding Company Program: the manufacturing operations of a certified holding company and one or more subsidiaries are included in the same program;. IMMEX Shelter Program: one or more foreign companies provide technology and production material, without direct involvement in the Program, and.

IMMEX Outsourcing Program: a certified company lacks the facilities to perform production processes itself and performs the manufacturing operations through a third party who it registers in its Program. 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 Decree may be imported under the Sectoral Promotion Program, providing they belong to the sector in which it is registered. IMMEX programs will remain valid while the holder continues to meet the requirements for authorization and the obligations established in the Decree.

In the case of goods included in Annex III of the IMMEX Decree, when they are imported as raw materials, and only when they are destined for activities classified as services, the length of stay will be up to six months. The holder of an IMMEX program must submit an annual electronic report of total sales and exports for the immediately preceding tax year, no later than the last business day of May, according to the form announced by the Secretariat of Economy through the General Rules and Criteria on Foreign Trade.

For more information about the program please contact 01 throughout the country or the Secretariat of Economy through its mailbox at www. 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.

Interested parties can apply for the following procedures:. The applicant must have the following:. Certificate of advanced electronic signature from the SAT. Active Federal Taxpayers Registration. The registered address and premises where the operations are carried out under the Program must be registered and active in the Federal Taxpayers Register.

The following documentation must be attached to the application:. Certified copy of the company's articles of incorporation and, where appropriate, its amendments. 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.

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. Maquila contract, purchase contract, purchase orders or confirmed orders, which prove the existence of the export project. Free format letter detailing the production process or services referred to in the program application.

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. This documentation must be submitted for the holding company and each of the subsidiary companies, and. In addition, for the IMMEX Outsourcing Program, submit: - Letter of conformity from the company or companies which will perform the outsourcing, stating under oath the joint liability for the temporarily imported goods original.

The location of the registered address and the premises where the operations covered by the IMMEX program are carried out;. The machinery and equipment to perform the industrial process;. The installed production capacity to carry out the monthly industrial process, in eight-hour shifts;.

The number of workers of the company holding the IMMEX program and, where appropriate, of each of the companies which perform sub-manufacturing activities. EXE program can be obtained from the following Internet address: www. EXE program and submit it on magnetic disc or CD, with two duly completed, printed copies. Registered public accountant's report, which certifies:. The products it manufactures, and. 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.

A free-form letter specifying:. Tariff heading and unit of measurement, according to the Tariff. Details of the end product to be exported, which will be manufactured using the goods referred to in item 1, above, providing the following information for said purposes:. The description should relate to the commercial description on the invoice and the tariff heading and unit of measurement, according to the tariff. Free-form letter specifying details of the goods to be imported: tariff heading and unit of measurement, in accordance with the tariff, and maximum import volume for the year and its value in dollars.

Report signed by the legal representative of the company, indicating:. No additional documentation required with the application. Textile and clothing sector companies which import goods included in tariff headings of the General Import and Export Duties Law, mentioned in Annex II of the IMMEX Decree, exclusively for the production of goods classified in Chapters 50 through 63 and sub-paragraph Leverage of idle capacity, including, where appropriate, that of companies performing sub-manufacturing activities, or.

Extension of their own installed capacity or, where appropriate, of each of the companies performing sub-manufacturing activities. Register of sub-manufacturing companies: Free-form letter making the request, specifying the following information of the company to be registered as a sub-manufacturer: company or business name, Federal Taxpayers Registration, registered address and full address of the plant, attaching:.

Letter of joint and several liability of the company which performs the industrial processes or services directly related to the manufacturing operation of the company holding the IMMEX program original and copy. Evidence of registration with tax identification card or evidence of registration to the Federal Taxpayers Register corresponding to the entity which will perform the sub-manufacturing operation original and copy.

Change of program category: free-form letter stating the request indicating the change of category required. In addition, specify the following information according to the change of category:. Industrial, specify the products to be manufactured, the corresponding tariff according to the General Import and Export Duties Law;.

Services, specify the new activities the company will perform with the program;. 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;.

Outsourcing, specify the name, Federal Taxpayers Registration and full address of the plant belonging to the companies to be outsourced to;. Holding companies, specify the name, Federal Taxpayers Registration and address of the subsidiary companies.

Documents which should be attached to the application:. Copy of the document legally certifying possession of the premises where the operation under the Program is intended to take place, specifying the location and attaching photographs of the premises, when this information differs from information originally provided original and copy. 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.

Free-form letter explaining the production process or services to which the program application refers original and copy. In the case of goods referred to in Article 4, Fraction I of the Decree for the Promotion of the Manufacturing, Maquila and Export Service Industry, a letter describing in detail the production process or service which includes the installed capacity of the plant for processing the goods to be imported or to perform the service in question and the percentage of this capacity actually used, when this information from information originally provided original and copy.

To request the change to the category of Holding Company, the following must be submitted in addition to the requirements for Industrial, Shelter or Services:. Minutes of shareholders meeting proving the shareholding of the holding company and the subsidiaries original and copy. The certified entries in the shareholders registration book original and copy , the documentation referred to in items 1, 2 and 5 of the new program section, as well as the copy of the tax identification card.

This documentation shall be presented for the holding company and for each of the subsidiaries, and. The maquila contracts that each subsidiary has with the holding company or a maquila contract in which the contracted obligations are established for the holding company and for the subsidiaries in relation to the objectives of the requested program, duly notarized original and copy.

Authorization as a certified company original and copy granted by the Secretariat of Finance and Public Credit. To request the change to the Outsourcing category, in addition to the requirements for Industrial, Shelter or Services, the following: letter of compliance from the company or comapnies which will carry out the outsourcing process containing a sworn statement accepting joint and several liability for the temporarily imported goods original and copy.

Additional documentation is not required. Register of subsidiaries. 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: The following documentation should be attached:.

Registration of outsourced companies: free-form letter making the request, including the following information of the outsourced companies to be registered: company or business name, Federal Taxpayers Registration number and full address of the plant. The following documentation should be attached:.

Change, addition or removal of registered addresses and plants: free-form letter making the request, notifying the change, addition or removal of registered address or plants, specifying the full address. Program Suspension. If activities are suspended, a temporary suspension of the benefits granted by the IMMEX program should also be requested by submitting a free-form letter expressing and explaining the reasons for the suspension original and copy.

Program Cancellation. Should a decision be made to cancel the IMMEX program, a free-form letter should be submitted to that effect original and copy. Annual Report of Foreign Trade Operations. This procedure is for notification purposes only and does not generate a response from the Secretariat of Economy.

Inventory Control. Agreement which establishes the procedures entered in the Federal Register of Business Procedures which apply to the Secretariat of Economy and its coordinated sector.

Agreement amending the miscellaneous provisions which approve the forms to be used for procedures with the Secretariat of Economy, the National Metrology Center, the Mineral Resource Council, the Mining Development Trust and the Federal Consumer Protection Agency and their reforms. Agreement which establishes the procedures entered in the Federal Register of Procedures and Services which apply to the Secretariat of Economy and the decentralized agencies and regional offices of the sector.

Ruling which establishes the general rules related to the application of customs-related provisions of the North American Free Trade Agreement and their reforms. In accordance with the formula, only the lowest tariff amount can be exempted, which results from comparing the tariff amounts of the inputs imported to Mexico and the tariff amounts paid in the United States or Canada for the finished product.

Tariffs on inputs, parts, components, machinery and equipment imported to Mexico can be calculated based on rates established in the free trade agreements and trade agreements signed by Mexico, like MEFTA, Sectoral Promotion Programs and the 8th Rule, providing the relevant authorization has been given. The SE will determine those products sensitive products which cannot be imported under an IMMEX program or which need to meet specific requirements in order to do so.

Companies must adhere to the provisions established in the Agreement through which the Secretariat of Economy issues the General Rules and Criteria on Foreign Trade Matters. To obtain authorization for the temporary import of sensitive goods, interested parties must submit their application through an IMMEX program extension, meeting the requirements established in the Decree, in addition to the following information:.

Details of the goods to be imported: 1. Maximum import volume for the year and its value in dollars. 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: 4. Description: in the terms which should be indicated in the export declaration. The description should help relate it to the commercial description on the invoice, and 5. Report from a registered public accountant which certifies: 1.

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The IMMEX program in Mexico

Savings Estimate Tecma Tijuana and Baja California locations are an ideal choice for companies seeking to reduce their costs in the Automotive, Electronics, Aerospace and Medical Device industries El Paso is a key maquiladora industry distribution center location due to the economic linkages that it shares with Ciudad Juarez, Mexico Tecma University by Jose Grajeda. In the mids, Mexico created the maquiladora program to help develop the infrastructure along its northern border, to create employment and to facilitate the transfer of technology into the country. This program was aimed at allowing foreign manufacturers to temporarily import duty-free equipment and materials required to assemble and manufacture products for export. Subsequent to the aforementioned, the system was further modified and strengthened by the ratification of NAFTA.

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U nico. Ejemplo: A la regla 2. Anexo 2. Anexo 3.

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