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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Annual Report of Foreign Trade Operations.


Paseo de los Tamarindos No. The monthly installed production capacity for the industrial processes, per eight-hour shift, and 4. Estas Reglas adicionan las nuevas reglas 5. Esperma de ballena, refinada. Carne de animales de las especies caballar, asnal o mular, fresca, refrigerada o congelada.

Cloruro de tionilo CAS 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 I,mex Decree, exclusively for the production of goods classified in Chapters 50 through 63 and sub-paragraph The machinery and equipment to perform the industrial process.

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.

Prendas y complementos accesoriosde vestir. Vivas, frescas o refrigeradas. 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.

De haya Fagus spp. Total decretl parcialmente de madera o de materiales trenzables forestales, nuevos, laqueados, barnizados, pintados, aceitados o con otro recubrimiento de acabado.

Jáuregui y Del Valle

Change, addition or removal of registered addresses and plants: File certifications of all the personnel registered with the Mexican Institute of Social Security IMSS and provide the supporting documentation for the payment of Social Security fees to the IMSS of at least 10 employees through the insertion line of the last two months of the immediately previous year, using the payment receipt downloaded by the referenced payment system, and, in the case of subcontracting of workers, certify that the companies have the confirmation of compliance with tax obligations issued in the 30 days prior to the filing date of the request, and also certify that the latter comply with the obligation to withhold and pay the ISR of the workers.


Todos los derechos reservados. Para efectos de lo dispuesto en el apartado II.

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.

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: 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.


Pepino de mar Isostichopus fuscus ; caracol rosado Strombus gigas ; almeja burra Spondylus calcifer y almeja pismo Tivela stultorum. There were no unpaid tax liabilities assessed by the SAT within the 12 months prior to immed filing date of the request, or, as the case may be, applicants must evidence that they are covered by the procedure to obtain authorization for ikmex payment in installments of the unpaid taxes, or that they have made the respective payment.

Total o parcialmente de madera, nuevas, laqueadas, barnizadas, pintadas, aceitadas o con otro recubrimiento de acabado. Se modifica el Apartado C. Carne de la especie bovina.

IMMEX TAX INCENTIVES – Jáuregui y Del Valle

De madera, usados, o nuevos sin laquear, barnizar, pintar o aceitar u otro recubrimiento de acabado. Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content:. 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.


Al margen un sello con el Escudo Nacional, que dice: These Rules incorporate new rules 5. Marfil trabajado y sus manufacturas. De zorro, enteras, incluso sin la cabeza, cola o patas. Partes y accesorios de instrumentos musicales de la partida We would be pleased to provide additional information related to this Decree and the effects of the tax incentives granted. Agentes aduanales que se encuentren activos en el ejercicio de sus funciones.

Industrial, specify the products to be manufactured, the corresponding tariff according to the General Import decreto immex Export Duties Law. Have an inventory control system in place that complies with SAT provisions. Las modificaciones anteriores quedan como sigue: 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 Decretl Trust and the Federal Consumer Protection Agency and their reforms.

Details of the goods to be imported: 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.

Productos nuevos laqueados, barnizados, pintados, aceitados o con otro recubrimiento de acabado. Torre Arcos Bosques l. Se adicionan las siguientes reglas: Letter of conformity from the company or decreto immex which perform the sub-manufacturing process stating under oath the joint liability for the temporarily imported goods original.

A new authorization will be given if the company has exported at least decreto immex percent of the volume of one of the following concepts:. Monos simios de las variedades Macacus rhesus o Macacus cercophitecus. Anguila europea Anguilla anguilla.

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

Forestales; hongos y fitoplasmas considerados como plagas forestales.