(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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This documentation shall be presented for the holding company and for each of the subsidiaries, and.
Cancellation and nullity of the IMMEX program –
Obtain the VAT refund VAT within a term not exceeding 20 days computed as of the day after the filing of the respective application, in accordance with article 22 of the Code. The SE will determine those products sensitive products which cannot be imported under an IMMEX program or which need to meet specific requirements in order to do so. Extension of their own installed capacity or, where appropriate, of dfcreto of the companies performing sub-manufacturing activities.
Presentar pedimentos consolidados mensuales. The existence of machinery and equipment to perform the industrial processes; 3.
National International Mexican Standards Catalog. 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.
Registration of outsourced companies: Leverage of idle capacity, including, where appropriate, that of companies performing sub-manufacturing activities, or.
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.
Cancellation and nullity of the IMMEX program
Mimex obtain authorization for the temporary import of sensitive goods, interested parties must submit their application through an IMMEX program drcreto, meeting the requirements established in the Decree, in addition to the following information:. Change, addition or removal of registered addresses and plants: A report signed by the legal representative of the company, indicating:.
Agreement which establishes the procedures entered in the Federal Register of Business Procedures which apply to the Secretariat of Economy and its coordinated sector. Machinery, equipment, tools, instruments, molds and spare parts for the production process; decreo 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.
Industrial, specify the products to be manufactured, the corresponding tariff according to the General Import and Export Duties Law. Additional documentation is not required. Active Federal Taxpayers Registration. The applicant must have the following: Free format letter detailing the production process or services referred to in the program application.
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. Free-form letter specifying details of the goods to be imported: The imkex installed production capacity for the industrial processes, per eight-hour shift, and 4.
Tariffs on inputs, parts, components, machinery and equipment imported to Mexico can be calculated based on rates established in the free trade agreements and trade agreements signed by Mexico, like MEFTA, Sectoral Promotion Programs and the 8th Rule, providing the relevant authorization has been given. Shelter, specify the name and address of the foreign companies which will facilitate technology to the company holding the program and the production material to be used.
Raw materials, parts and components which are to be totally integrated into export goods; fuels, lubricants and other materials for consumption during the production process of export goods; containers and packaging; labeling and leaflets. The certification will be valid for one year. File the confirmation of compliance with tax obligations of the 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.
Bosques de las Lomas. Those IMMEX companies which perform maquila operations under the terms of the Income Tax Law in effect as of January 1,and which determine taxable profit based on the Safe Harbor mechanism either 6. Minutes of shareholders meeting proving the shareholding of the holding company and the subsidiaries original and copy. Details of the final export product, to be produced with the goods referred to in item 1, above, providing the following information for those purposes: Registered public accountant’s report, which certifies:.
A free-form letter specifying:. Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content:. Register of the companies to which the services will be provided: If the property is leased or loaned, it must be proved that the contract establishes a mandatory period of no less than one year and that a minimum of eleven months remains of that period, on the date the application is filed.
For more information about the program please contact 01 throughout the country or the Secretariat of Economy through its mailbox at www.
Jáuregui y Del Valle
Contar con control de inventarios decreti conformidad con disposiciones del SAT. In the 206 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. Certificate of advanced electronic signature from the SAT. 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.