(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 can be obtained from the following Internet address: The machinery and equipment to perform immfx industrial process. The location of the edcreto address and the premises where the operations covered by the IMMEX program are carried out. 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.

The Decree allows for crediting of the VAT on the sale of goods of the resident abroad with no permanent establishment in Mexico to IMMEX companies authorized in accordance with the IMMEX Decree, published in the DOF on November 1,or a similar regime under the terms of the Customs Law; to companies from the terminal automotive industry or auto parts industry for their storage in fiscal deposits, provided that such goods entered Mexico under an IMMEX program, and remain as temporary imports, or a similar regime in accordance with the Customs Law, or in a fiscal deposit.

This documentation must be submitted for the holding company and each of the subsidiary companies, and. To request the change to the Outsourcing category, in addition to the requirements for Industrial, Shelter or Services, the following: This procedure is for notification purposes only and does not generate a response from the Secretariat of Economy.

Extension of their own installed capacity or, where appropriate, of each of the companies performing sub-manufacturing activities.

IMMEX TAX INCENTIVES – Jáuregui y Del Valle

Their certificates of digital seals must be up to date and it must not have been proven that they incurred in any violation of article H, section X of the Code during the last 12 months.

File monthly consolidated customs declarations pedimentos. 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 dwcreto reasons for the suspension original and 20066.

Report signed by the legal representative of the company, indicating:.

Cancellation and nullity of the IMMEX program –

A new authorization will be given if the company has exported at least sixty percent of the volume of one of the following concepts:. This certification will be valid for three years, and may be renewed automatically provided that a renewal notice is filed within the 30 days before the respective expiration date, and the taxpayer continues to comply with the registration requirements iimmex obligations established.

The maquila contracts that each subsidiary has with the holding company or a maquila contract in which the decrreto 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.


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. Given the above, any person that does not comply with such obligation will be considered a permanent establishment of the resident abroad as of the third year.

Only through the website of the Secretariat of Economy: 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 result of the sum of authorizations issued in the previous twelve months, or.

In addition, they may qualify for this benefit only when they have operated under these conditions for one year.

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.

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. 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:.

The ACALCE will rule on the application for renewal within a term of 20 days computed as of the day after the date indicated on the acknowledgment of receipt generated by the electronic customs system.

Paseo de los Tamarindos No. Tariff heading and unit of measurement, according to the Tariff. The following documentation should be attached: A report signed by the legal representative of the company, indicating:.

Cancellation and nullity of the IMMEX program

The following documentation must be attached to the application: 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 ummex which it is registered.

Report from a registered public accountant which certifies: 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. Bosques de las Lomas. 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.

That no ruling was issued invalidating the VAT refunds requested in the last 12 months, computed decretk of the filing date of the respective certification application. This documentation shall be presented for the holding company and for each of the subsidiaries, and. Change, addition or removal of registered addresses and plants: 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.


VAT refund will be obtained within a term not exceeding 10 days computed as of the day after the filing of the respective request. The maximum amount that the SE will authorize for import will be an amount equal to twelve months’ installed production capacity, according to the public accountant’s report submitted by the company.

Presentar pedimentos consolidados mensuales. 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 goods, 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 2006 materials, which will have to be transmitted pursuant to the terms established by the SAT, as the case may be.

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. In addition to the general requirements, applicants operating under the fiscal deposit regime to apply the process of vehicle assembly and manufacture process, must comply with the following:.

On November 1st, the Federal Government published the Decree for the Promotion of the Manufacturing, Maquila and Export Service Industry IMMEX Decreeaimed at increasing the competitiveness of the Mexican export sector, and bringing certainty, transparency and 206 to companies’ operations, specifying and simplifying compliance factors; allowing companies to adopt new decretl 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 ruling issued by the SE extending the authorization to import sensitive products under the IMMEX program, shall contain at least the following information:. The products it manufactures.

Minutes of shareholders meeting proving the shareholding of the holding company and the subsidiaries original and copy. 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.

Estas Reglas adicionan las nuevas reglas 5.