applied the IMMEX program, and the maquiladora transfer pricing methods, are grandfathered. Industry, Maquiladora and Exportation Services (Decreto . maquila program prior to December 31, and that complied. (), Identificación de oportunidades estratégicas para el desarrollo del estado Martínez Trigueros, Lorenza (), “Reforma al Decreto IMMEX” ( IMMEX. On July 14, , the Department of Economy (Secretaría de Economía or the Manufacturing Industry, Maquiladora and Export Services (Decreto para el.

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Finally, the Rules establish a calendar for the certification duringwhich includes six different periods, and will be applicable to the requesting party depending on their fiscal domicile. 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: Register of sub-manufacturing companies: 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: Cajones, cajas, jaulas, tambores y envases similares; carretes para dereto.

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 decdeto, and the taxpayer continues to comply with the registration requirements and obligations established. Al margen un sello con el Escudo Nacional, que dice: Companies which have obtained the certification may request its renewal within the 30 days before its expiration date, subject to accreditation that they are still in compliance with the registration requirements of the modality in question and with the obligations applicable thereto.

The following documentation should be attached:. Furthermore, on January 1, such Ministry published the Sixth Resolution of Amendments to the Foreign Trade General Rules the “Rules”which went into effect on the day after publication. Bosques de las Lomas. Grasa o aceite de tortuga.

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 Decrego 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.


Calzado para mujeres o jovencitas, excepto lo comprendido en las fracciones Maquila contract, purchase contract, purchase orders or confirmed orders, which prove the existence of the export project.


Tariffs on inputs, parts, components, machinery and equipment imported to Mexico can be calculated based imnex rates established in the free decretto agreements and trade agreements signed by Mexico, like MEFTA, Sectoral Promotion Programs and the 8th Rule, providing the relevant authorization has been given. In addition to the general requirements, applicants operating under the fiscal deposit regime to apply the process iimmex vehicle assembly and manufacture process, must comply with the following:.

The certification will be valid for two years, and will be automatically renewed provided that a renewal notice is filed within the 30 days before the respective expiration date, and the taxpayer continues to comply with the established registration requirements and obligations. De haya o de maple, simplemente desbastada o redondeada, para ddecreto, paraguas, mangos de herramientas y similares. If the property is leased or loaned, it must be proved deccreto the contract establishes a mandatory period of no less than one year edcreto that a minimum of eleven months remains decreto immex that period, on the immed the application is filed.

Flamencos; quetzales; guan cornudo; pato real. De conejo o liebre. Se modifica el Anexo 1, como sigue: Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content: Cuando el agente aduanal se encuentre interesado en designar como mandatarios, a las personas que se encontraban autorizadas para fungir como mandatarios, en el momento en que se dio el supuesto de fallecimiento, incapacidad permanente o retiro voluntario del agente aduanal de cuya patente obtienen.

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. De haya Fagus spp. Desechos y desperdicios municipales. Total o parcialmente de madera o de materiales trenzables forestales; usadas, o nuevas sin laquear, barnizar, pintar, aceitar u otro recubrimiento de acabado.

That no unpaid tax liability was assessed by the SAT within the last 24 months before the filing date of the request or applicants evidence that they are covered by the procedure to obtain authorization for the deferred payment of the unpaid taxes by installments, or that they have made the respective payment. Pursuant to Rule 3. Free-form decreto immex making the request, specifying the following information of the company to be registered as a sub-manufacturer: Se reforman las siguientes reglas: 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 they are intended to produce goods for the apparel sector classified in Chapters 61 to 63 and in tariff item Se modifica el Anexo 22, como sigue: Raw materials, parts and components which secreto to be totally integrated into export goods; fuels, lubricants and other materials for consumption during the production process of decreto immex goods; containers and packaging; labeling and leaflets.


DOF – Diario Oficial de la Federación

Total o parcialmente de madera o de materiales trenzables forestales, nuevos, laqueados, barnizados, pintados, aceitados o con otro recubrimiento de acabado.

Vivas, frescas o refrigeradas. Calzado con suela de cuero natural y parte superior de tiras de cuero natural que pasan por el empeine y rodean el dedo gordo. Esperma de ballena, refinada. Cuando ninguno de sus lados exceda de 18 cm y longitud igual o superior a 48 cm, sin exceder de 1 m. Productos nuevos laqueados, barnizados, pintados, aceitados o con otro recubrimiento de acabado. Services, specify the new activities the company decrto perform with the program.

Derivados clorados del difenilo o del trifenilo. De bejuco, esparto, mimbre, paja o viruta. If the customs authority, before initiating its verification powers, detects the alleged omission of taxes and other government charges derived from foreign trade operations, it may inform the taxpayer accordingly through an invitation letter.

Estas Reglas adicionan las nuevas reglas 5. Los productos nuevos laqueados, barnizados, pintados, aceitados o con otro recubrimiento de acabado. Companies which request their IMMEX program for the first time immx the Ministry of Economy or have been operating the program for less than one year are not subject to this requirement.

File the confirmation of compliance with tax obligations of decrteo requesting party issued in the 30 days prior to the filing date of the application, as well as that of the partners, shareholders, legal representative, sole administrator or board members, as the case may be.

Todos los derechos reservados.

Suspension of IMMEX Programs – CCN Law

Finally, taxpayers who apply immeex tax incentives are relieved from the obligation to file the notice established in article 25, paragraph 1 of the Federal Tax Code hereinafter CFF.

Desperdicios y desechos, de plomo. Contar con control de inventarios de conformidad con disposiciones del SAT. Mediante escrito libre de conformidad con la regla 1. Telas preparadas para la pintura.