The Ministry of Economy issued additional criteria to register an address as an IMMEX plant, warehouse or warehouse.
With this, the government intends to have the elements that allow it to verify the effective existence of these facilities under the Program for the Manufacturing Industry, Maquiladora and Export Services (IMMEX).
“Considering the dynamism of foreign trade operations and the scenarios in which companies can carry out their operations and keep merchandise that they import temporarily under their IMMEX program safe, it is necessary to provide them with certainty regarding the compliance parameters of the regulations ”, the government argued.
To do this, the following criteria are established to prove compliance with the provisions of rules 3.2.13 and 3.2.1 of the Rules Agreement:
It will be understood by:
- Delimitation: The area will be understood as delimited when in the document, by which the possession of the property is accredited, the dimensions of the occupied surface are established, and in this the physical division of the areas is visible by means of durable elements such as : fences, walls, cyclonic mesh, panel and vinyl tapes attached to the ground (only when the process to be carried out is related between the companies registered in the same address.
- Independence: The place must have an entrance, exit and exclusive loading and unloading area for the company, without any relationship or dependency between them. Companies with an IMMEX program that require registering an address as a production plant, warehouse or warehouse, may avail themselves of what is indicated in relation to the definitions of delimitation and independence indicated in the previous paragraph.
In the cases in which a lease, sublease or loan agreement is presented to prove the legal possession of the property, it must be documented that the signatories have the necessary capacity and powers to enter into the aforementioned contracts, as well as that they establish a term minimum of one year and that remains valid for at least eleven months from the date of submission of the application. Sublease contracts must be accompanied by the document (s) proving that the property may be the subject of partial or total sublease.
In the cases in which the nature of the production process requires the participation of two or more companies in the same domicile and as a result of it it is not possible to comply with the independence in the property, it will be necessary to certify the facts (Rule 3.2. 21 of the Rules Agreement) the description of the processes is made, detailing the intervention of each of the companies in it and the material inability to comply with independence is indicated. Sufficient photographic evidence must be attached.
Companies that have an IMMEX program in the industrial modality, which require the registration of addresses only as warehouses or warehouses, may prove legal possession of the property with a contract for the provision of storage services provided that it is manifested and accredited:
- The object of the contract.
- The location of the provision of the service, which must coincide with the address to be registered as a warehouse in the Digital Window.
- A mandatory minimum period of one year and a validity of at least eleven months remaining from the date of submission of the application.
- Where appropriate, the machinery and equipment that will be used for the provision of the service must be specified and the legal possession thereof must be proven.
- If applicable, the number of workers who will provide the service must be specified and their hiring must be proven with a quota determination card before the Mexican Institute of Social Security, in the event that the hiring of personnel from the company that provides the service is to Through a third party (outsourcing) a copy of the service provision contract must be provided, as well as the document that proves the legal hiring of employees.
Mexico has continued to promote exports through tariff and fiscal concessions, particularly in favor of the manufacturing sector. During the last years, the main export promotion programs continued to be IMMEX and the Import Tax Refund for Exporters (drawback) program.
IMMEX, instituted in 2006 to promote the competitiveness of the export sector, continues to operate.
The companies under IMMEX can temporarily import a series of inputs (such as raw materials, parts and components; fuels, lubricants and other materials; containers and packaging; labels and brochures; machinery, equipment and tools; and containers) for which they are They benefit from a tariff exemption and the possibility of obtaining a VAT and / or IEPS tax credit and, where appropriate, anti-dumping or countervailing duties, provided that these inputs are used to produce, transform or repair goods to later be exported or to provide export-related services.
The IMMEX Decree stipulates the period during which supplies and goods can be imported temporarily. For example, certain fuels, containers, packaging, labels and brochures can remain in Mexican territory for up to 18 months, containers and boxes of trailers can remain up to two years, and other products can be imported during the period of validity of IMMEX.
Likewise, the Decree contains a list of sensitive products that cannot be imported under IMMEX, except in unforeseeable circumstances, force majeure or supply.
Both national and foreign maquiladora companies established in Mexico that export annually for a certain higher value are eligible for IMMEX.