(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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Additional documentation is not required. 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 decdeto, when this information from information originally provided original and copy.

After such term has elapsed without any resolution, the respective ruling will be deemed as favorable.

IMMEX TAX INCENTIVES – Jáuregui y Del Valle

In addition, they may qualify for this benefit only when they 206 operated under these conditions for one year. The certification will be valid for one year. The consignment under the previous authorization, as long as it has been exercised in full.

These Rules incorporate new rules 5.

Cancellation and nullity of the IMMEX program –

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 ruling issued by the SE extending the authorization to import sensitive products under the IMMEX program, shall contain at least the following information:.

Free-form letter specifying details of the goods to be imported: A free-form letter specifying:. Interested parties can apply for the following procedures: 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: For this reason, the related companies must keep an inventory control and accounting records which allow for differentiation between acquisitions of goods returned abroad and those designated for the domestic market.

The result of the sum of authorizations issued in the previous twelve months, or.

Cancellation and nullity of the IMMEX program

Maximum volume to be imported for the year and its value in dollars. The products it manufactures. This documentation must be submitted for the holding company and each of the subsidiary companies, and. 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 immdx 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 raw materials, which will have to be transmitted pursuant to the terms established by the SAT, as the case may be.


Attach, in accordance with the instructions not yet publisheddocuments to certify the investment in Mexico. Report signed by the legal representative of the company, indicating:. The crediting of the VAT withheld on acquisitions made from foreigners with no permanent establishment in Mexico may be applied by the acquirer against the tax withholding paid on such transaction in the respective monthly payment return. 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.

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 decreot address of the plants, decretk of exports in dollars of the previous year and, where applicable, the program number of each of the companies to be registered: 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.

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. 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 Imkex. The existence of machinery and equipment to perform the industrial processes; 3.

Holding companies, specify the name, Decrdto Taxpayers Registration and address of the subsidiary companies. In addition, specify the following information according to the change of category:. The description should relate to the commercial description on the invoice and the tariff heading and unit of measurement, according to the tariff.

Report from a registered public accountant which certifies: 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.

The certified entries in the shareholders registration book original and copythe 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 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 and obligations established. Documents which should be attached to the application: No additional documentation required with the application. Volume of the products made with the imported goods referred to in the previous item, mentioning the number and date of the return declarations.


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 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 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.

Maquila contract, purchase contract, purchase immex or confirmed orders, which prove the existence of the export project.

EXE program can be obtained from the following Internet address: Certified copy of the company’s articles of incorporation and, where appropriate, its amendments. This procedure is for notification purposes only and does not generate a response from the Secretariat of Economy.

Letter of joint and several liability of 2006 company which performs the industrial processes or decdeto directly related to the manufacturing operation of the company holding the IMMEX program original and copy. Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content: This documentation shall be presented for the holding company and for each of the subsidiaries, and.

The Decree allows for crediting of the VAT on immrx 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 decgeto 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.

Estas Reglas adicionan las nuevas reglas 5.