(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 and submit it decreho magnetic disc or CD, with two duly completed, printed copies. 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.

Ruling which establishes the general rules related to the application of customs-related provisions of the North American Free Trade Agreement and their reforms.

Maximum import volume for the year and its value in dollars.

Should a decision be made to cancel the IMMEX program, a free-form letter should be submitted to that effect original and copy. Estas Reglas adicionan las nuevas reglas 5. Taxpayers must not be on the list of debtor companies, of those who have committed a tax crime, or on the list of taxpayers who issue receipts without having the authority to do so, published by the SAT articles 69 and B, paragraph 3 of the CFF, except for that established in section VI of article The machinery and equipment to perform the industrial process.

Cancellation and nullity of the IMMEX program

This procedure is for notification purposes only and does not generate a response from the Secretariat of Economy. 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: Maximum volume to be imported for the year and its value in dollars.

Extension of their own immmex capacity or, where appropriate, of each of the companies performing sub-manufacturing activities. Free-form letter making the request, specifying the following information of the company immex be registered as a sub-manufacturer: 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.


The registered address and premises where the operations are carried out under the Program must be registered and active in the Federal Taxpayers Register. No additional documentation required with the application. Register of the companies to which the services will be provided: 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 explaining the production process or services to which the program application refers original and copy.

IMMEX TAX INCENTIVES – Jáuregui y Del Valle

In addition, they may qualify decrdto this benefit only when they have operated under these conditions for one year. These Rules incorporate new rules 5. Attach, in accordance with the instructions not yet publisheddocuments to certify the investment in Mexico.

Companies which request their IMMEX program for the first time from the Ministry of Economy or have been operating the program for less than one year are not subject to this requirement. To request the change drcreto the category of Holding Company, the following must be submitted in addition to the requirements for Industrial, Shelter or Services:.

Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content:. If decreho 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. Obtain the VAT refund VAT within a term not exceeding 20 days computed as of the day after the filing drcreto the respective application, in accordance with article 22 of the Code.

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


Jáuregui y Del Valle

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: 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 In the case of a service company, only goods referred to in Article 4, Fraction Immfx of this Decree may be imported under the Sectoral Promotion Program, providing they belong to the sector in which it is registered.

Free format letter detailing the production process or services referred to in the program application. Registered public accountant’s report, which certifies:. By the same token, the Rules establish the procedure for renewal of the aforementioned registration; the obligations which must be fulfilled by decret who obtain the certification; and the causes whereby the Central Administration of Foreign Trade Legal Affairs ACALCE of the Tax Administration Service SAT may cancel such certification.

Register of sub-manufacturing companies: File monthly consolidated customs declarations pedimentos. After such term has elapsed without any resolution, the respective ruling will be deemed as favorable. Interested parties can apply for the following procedures: This documentation shall be presented for the holding company and for each of the subsidiaries, and. The monthly installed production capacity for the industrial processes, 20066 eight-hour shift, and 4.

Registration of outsourced companies: The location of the registered address and the premises where the operations covered by the IMMEX program are carried out.

Last modified: April 29, 2020