Business models


IMMEX (Manufacturing Industry, Maquiladora and Export Services)

The Program for the Manufacturing, Maquiladora and Export Services Industry (IMMEX) can be defined as the facility that the government gives to the industrial process of manufacturing, manufacturing or services destined to the elaboration, transformation or repair of merchandise. of foreign origin, temporarily imported, for subsequent return abroad.

BENEFITS

  • Not paying the General Import Tax (IGI-tariff-Advalorem), it is necessary to consider what is established in articles 63-A of the Customs Law and 303 of the NAFTA
  • The Value Added Tax (VAT) is not paid, according to article 9 fraction IX of the VAT law.
  • Compensatory fees are not paid.
  • Decrease in the Customs Processing Fee (DTA), from 8% to one thousand, according to art. 49 of the Federal Law of Rights, to 1.76% for machinery and $ 179.00 for the inputs or the fixed rate that is in force.
  • No VAT payment on national purchases, see Art. 1-A, fraction IV of the VAT Law.
  • The ease of making virtual pedimentos.
  • Elaboration of consolidated pedimentos to the import.
  • Obtain the refund of VAT, when you have balances in favor in your declarations, within a period not greater than 20 business days, according to article 32 of the IMMEX decree.
  • A Sector Promotion Program (PROSEC) will be authorized simultaneously. For the service modality, you will be able to import everything indicated in article 4 of the decree of IMMEX, subsection III, which is all machinery, equipment and spare parts.
  • The registration will be automatically registered in the importers registry, without having to carry out the procedure.

REQUIREMENTS

  • Import only the authorized fractions.
  • It will destine the goods for which they were authorized
  • Respect the deadlines set by the 108 and the decree in its article 4.
  • To be moral persons and to be taxed in Title II of the Income Tax Law.
  • Have the goods at registered addresses
  • Keep control of inventories in accordance with the provisions of Section I of Article 59 of the Customs Law
  • Inform the Secretary of Economy, prior to the procedure before the Ministry of Finance and Public Credit, of the following:
  1. Changes in the name or business name, RFC and address.
  2. Changes of the domiciles of the companies that make the submaquila, 3 days in advance.
  3. Notice of the suspension of activities, not to exceed 10 days.

Deadlines for the permanence of imported goods with IMMEX

Goods temporarily imported by IMMEX may remain in the national territory for the following periods, in accordance with article 108 of the Customs Law, 4º. Of the Decree of IMMEX and of the 30 decree of October of 2003.

Term of stay for 6 months:

  • Companies that have the modality of IMMEX-SERVICES and work in the textile sector, as stated in Annex III, Art. 4 IMMEX.

Term of stay for 12 months:

  • Annexes II (Legs of chicken, milk powder and corn) and Annex III (Textiles), art. 4 IMMEX.

Term of stay for 18 months:

  • For fuels, lubricants, raw materials, parts, components that are integrated to the export, packaging and packaging, brochures and labels.

Term of stay for 24 months:

  • Containers and trailer boxes.

Even for the duration of the program:

  • Machinery and productive equipment, tools, instruments, molds, spare parts, and all the equipment for pollution, research, training and administrative development.

RFE (Strategic Fiscalized Enclosure)

Customs regime consisting in the physical introduction to Mexican territory for a limited time, of foreign, national or nationalized merchandise, to be the subject of handling, storage, custody, exhibition, sale, distribution, elaboration, transformation or repair. (Art. 135A - 135D Customs Law)

BENEFITS

  • Elimination of delays and storage at ports of entry.
  • Speed ​​and ease in crossings and internment of merchandise.
  • Greater control of inventories.
  • Strategic availability of high turnover inventories.
  • Optimization in cash flow through the payment of taxes and duties when the merchandise is extracted from the RFE.
  • Possibility of transforming, returning, exhibiting or repairing without the need for prior importation.
  • Reduction in transport cost due to rail use.
  • Maneuvers and more expeditious haulage.
  • Customs clearance, fast and agile the 24 hrs.
  • Clarity in waste and waste which avoids unnecessary tax payments.

All within the same venue, efficiency, security and economy.

SHELTER

The Shelter Program is a way to organize operations in Mexico, in which the foreign company lacks the necessary knowledge to start and operate a plant in Mexico. Therefore, the foreign company seeks through the shelter that someone external and with the necessary knowledge operates directly the project, receiving from abroad only materials and equipment.

BENEFITS

  • This program is recommended for small or medium businesses. Generally, manufacturing companies that prefer not to take responsibility for the total operation, but if they wish to maintain control of their production, opt for this alternative.
  • One of the main attractions of a Shelter operation is that the (foreign) parent company maintains control of the manufacturing operations, where it is possible to bring its own production people and its technical staff. It is also responsible for providing the raw material and the necessary equipment for production, including training, training and the expenses that this may generate.
  • The services offered under the Shelter Plan are, in summary, the following: personnel administration, licenses and permits, accounting, taxes, maintenance of the physical plant, customs procedures, transportation and logistics, relations with authorities, among others.

Business Models

IMMEX (Manufacturing, Maquila And Export Services Industry)

You can define the Program for the Manufacturing, Maquiladora and Export Services (IMMEX) as the facility provided by the government for that of the industrial process of manufacturing, maquiladora or service intended for the manufacture, processing or repair of goods of foreign origin, imported temporarily for subsequent return abroad.

BENEFITS

  • Not paying the General Import Tax (IGI-ad valorem tariff rate), it is necessary to consider the provisions of Article 63-A of the Customs Law and NAFTA 303
  • Value Added Tax (VAT) is not paid, according to article 9 section IX of the VAT law.
  • Compensatory fees are not paid.
  • Customs processing fee (DTA) reduction, 8% per thousand, according to art. 49 of the Federal Law of Rights, to 1.76% for machinery and $ 179.00 for inputs or the fixed rate that is in effect.
  • No payment of VAT on domestic purchases, see Art. 1-A, section IV of the VAT Act.
  • The ease of doing virtual pediments.
  • Preparation of consolidated import pediments.
  • Get a VAT refund, when you have credit balances in your statements, within no more than 20 working days, according to article 32 of Decree IMMEX.
  • Be authorized simultaneously Sector Promotion Program (PROSEC). For service mode you can import all the marking Article 4 of Decree IMMEX, paragraph III, which is all machinery, equipment and spare parts.
  • Register the list of importers, without making the process will be taken automatically.

REQUIREMENTS

  • Import only fractions authorized.
  • Earmark the goods for which they were authorized
  • Respect the deadlines that mark the 108 and the decree Article 4.
  • To be moral people and pay taxes in Title II of the Law on Income Tax.
  • Have the goods at registered addresses
  • Take inventory control according to the provisions of Section I of Article 59 of the Customs Law
  • Inform the Ministry of Economy, following proceedings before Secretariat of Finance and Public Credit, the following:
  1. Changes in the corporate name, RFC and address.
  2. Changes of the addresses of companies making them sub maquila, 3 days in advance.
  3. Notice of suspension of activities, not to exceed 10 days.

Permanency terms of imported goods with IMMEX

Temporarily imported by IMMEX, goods may remain in the country for the following periods, in accordance with Article 108 of the Customs Law, 4th. IMMEX Decree and the Decree of 30 October 2003.

Holding period for 6 months:

  • Companies with textile IMMEX mode and work-SERVICES, as mentioned in Annex III, Art. 4 IMMEX.

Holding period for 12 months:

  • Annexes II (chicken legs, milk powder and corn) and Annex III (Textiles), art. 4 IMMEX.

Holding period for 18 months:

  • For fuels, lubricants, raw materials, parts, components that integrate export, containers and packaging, leaflets and labels.

Holding period for 24 months:

  • Containers and trailer boxes.

Until the life of the program:

  • Machinery and production equipment, tools, instruments, molds, parts, and all equipment for pollution, research, training and management development.

Bonded warehouse

Consistent customs regime in the physical introduction into Mexican territory for a limited time, of foreign goods, domestic nationalized or to the subject of handling, storage, custody, exhibition, sale, distribution, processing, transformation or repair. (Art 135A - .135D Customs Law)

BENEFITS

  • Elimination of delays and storages at ports of entry.
  • Quick and easy crossings and internment of goods.
  • Increased inventory control.
  • Strategic Availability of high turnover inventories.
  • Optimizing cash flow through the payment of taxes and duties when the goods are removed from the RFE.
  • Possibility of transforming, return, display or repair without making prior import.
  • Rail transport usage cost reduction
  • Maneuvers and speedier carries.
  • Customs, agile and quick dispatch 24 hrs.
  • Clarity of scrap and waste with unnecessary tax payments are avoided.

All within a single enclosure, efficiency, safety and economy.

SHELTER

The Shelter Program is a way of organizing operations in Mexico, where the foreign company lacks the knowledge needed to start and operate a plant in Mexico. Therefore, the foreign company is seeking shelter through someone external and knowledge necessary to operate the project directly, only receiving the materials and equipment abroad.

BENEFITS

  • This program is recommended for small or medium businesses. Generally, manufacturing companies that prefer not to assume responsibility for the overall operation, but if they want to maintain control of their production, opting for this alternative.
  • One of the main attractions of a Shelter operation is that the parent company (foreign) maintains control of manufacturing operations, where it is possible to bring your own people production and technical personnel. It is also responsible for providing the raw material and equipment necessary for production including training, training and expenses that this may generate computer.
  • The services offered under the Shelter Plan, in summary, the following: personnel management, licenses and permits, accounting, tax, maintenance of the physical plant, customs procedures, transport and logistics, relationship with authorities, among others.

For more information, you can contact:

Secretary of Economic Development
Undersecretary of Investment Promotion
Government Offices Center, 21 Floor, Bicentennial Park
CP 87000, Ciudad Victoria, Tamaulipas, Mexico

Tel: (834) 107.8823


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