The Strategic Fiscal Regime Area consists of the introduction, for a limited period of time, of foreign, national or nationalized merchandise to a property designated as a free trade zone for handling, storage, custody, exhibition, sale, distribution, processing, transformation or repair, with the benefit of not paying foreign trade taxes or countervailing duties.
The RFEs are similar to Free Trade Zones of flexible location, such as those already implemented in other countries, which generate significant savings for the maquiladora industry.
In accordance with the provisions of the Third Article of the Decree for the promotion of the strategic fiscal area and strategic fiscal area regime published in the Official Gazette of the Federation on February 4, 2016, there are several benefits of Fiscal, Operational and Administrative nature, which are enjoyed by the authorized persons under this Scheme. (Attached is a general presentation).
The benefits that companies obtain by operating under this scheme are some of the following:
- The period of permanence of the merchandise will be 60 months for general merchandise and for the validity of the authorization for machinery and equipment.
- Introduction of merchandise for handling, storage, custody, exhibition, sale, distribution, processing, transformation or repair.
- To introduce national or imported merchandise definitively for storage, exhibition, sale and distribution.
- Introduce national or nationalized merchandise for storage, without it being considered exported.
- Rectify the origin of the merchandise within the 3 months following the month in which the dispatch is made, without prior authorization from SAT.
- To transfer the goods from an inland customs office to a border customs office within the country.
- Dispatch the merchandise to any customs office, even on non-business days and hours.
- Transfer merchandise between authorized and IMMEX companies.
- Introduce into the country, goods destined to the strategic fiscal regime area, under the internal transit regime, using any means of transportation.
In this regard, it is important to analyze the production and marketing chains of the companies in the sector in order to identify areas of opportunity to minimize costs and maximize benefits in customs clearance activities.
At Asesores Stratego, through the support of a specialized team with extensive experience in the public and private sector guarantee results in the implementation of the following services:
- Initial diagnosis or analysis of the viability of the operation in the RFE Regime.
- Comprehensive advice to obtain authorization.
- Implementation of preventive compliance audits in foreign trade.
- Comprehensive advice for the correct fulfillment of the obligations of the program and permanent maintenance of the authorization.
In addition, our services can be implemented in other foreign trade operation schemes, such as Fiscal Area, Warehousing, etc.
Legal Defense in Fiscal and customs matters
Criminal matters-Fiscal matters Defense
Preventive Audit in Foreign Trade and Customs
Trade Consulting
Tax Consulting
IMMEX
VAT and IEPS Certification.
Strategic Fiscal Area (RFE)
Foreign Trade Strategy
Authorized Economic Operator (OEA)
CTPAT
Consultancy
Corporate
Training
Logistics consulting
Public Sector