Cancellation of the IMMEX Program.
The IMMEX scheme whose acronym stands for Manufacturing Industry, Maquiladora and Export Services is, in general terms, an instrument by which it is allowed to temporarily import the goods necessary to be used in an industrial or service process intended for the elaboration, transformation or repair of goods of foreign origin temporarily imported for export or for the provision of export, without covering the payment of general import tax, value added tax and, where appropriate, countervailing duties.
It is important to remember that its creation was due to the fact that it was necessary to promote and strengthen the competitiveness of the Mexican export sector, which materialized through the publication in the Official Gazette of the Federation on November 1, 2006, the “DECREE for the promotion of the manufacturing, maquiladora and export services industry”, whose last reform was published in the same media on December 24, 2020, which gives certainty, transparency and continuity to the operations of companies, specifying compliance factors and simplifying them; allowing them to adopt new ways of operating and doing business; reduce their logistics and administrative costs; modernize, streamline and reduce procedures, in order to increase the capacity of control in an environment that encourages the attraction and retention of investments in the country.
Thus, the IMMEX program is a benefit that maquiladora companies can obtain as long as they meet the corresponding requirements, but it is important to note that those who obtain the authorization are obliged to comply with various obligations, in addition to the fact that there are casual cancellations of the program.
In fact, Article 27 of the DECREE for the promotion of the manufacturing, maquiladora and export services industry, the IMMEX program, may be canceled when the company is located in the following cases:
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- Failure to comply with any of the obligations provided for in this Decree;
- Do not have the documentation that protects your foreign trade operations or do not prove the legal stay or possession of goods of foreign origin and the tax credit determined by the SAT is greater than four hundred thousand pesos; or the value of the goods for which the legal stay or possession is not accredited, is greater than 5% of the total value of the goods temporarily imported in the previous semester.
- It is not located in its fiscal domicile or in the domiciles registered in the Program to carry out the operations under it, or said domiciles are in the case of not located or non-existent;
- Goods temporarily imported under its Program are not found in the addresses registered with the SAT, up to an amount equivalent to the liquid amount established in article 102, third paragraph of the Fiscal Code of the Federation.
- That the SAT determine that the goods temporarily imported under its Program, did not physically enter the country of destination or were not physically presented at the customs office of departure abroad, once the request for export or return abroad has been processed.
- Present false, altered documentation or with false data, or when the SAT determines that the name or fiscal address of the supplier or producer, recipient or buyer abroad, indicated in the petitions, invoices or the information transmitted in terms of the Law, are false, non-existent or not located.
- File cancellation notice in the Federal Taxpayers Registry or do not file the annual return of federal taxes for which you are bound in terms of applicable law.
- The authority determines that its partners and/or shareholders are linked to a company that has had its Program canceled.
- When it is not proven that the physical delivery of the goods temporarily imported under its Program was made, derived from transfer operations and / or submaquila notices in accordance with what the SAT establishes through General Rules.
In practice, it has been detected that one of the cases that are most updated is that by which the company is not located in its fiscal domicile or in the addresses registered in the Program to carry out the operations under it, or said addresses are in the case of not located or non-existent, therefore, it is suggested that internal audits be carried out in order to ensure that their obligations are fulfilled in accordance with what is required by the decree.
However, if one of the grounds provided for in Article 27 is updated, the procedure provided for in that paragraph will be substantiated, consisting primarily of the fact that the Ministry of Economy or at the request of the SAT, will initiate it within a period greater than ten working days from the date on which the configuration of the case was known, notify the owner of the program of the causes, order the suspension of the benefits of the program and will be granted the period of 10 days, to offer the evidence and allegations to distort the assumption of cancellation, if applicable, a final resolution will be issued reactivating the company, otherwise, the final resolution of cancellation will be issued; in both casess , the decision shall be issued and notified within a period not exceeding 3 months, counted from the date on which the notification of the initiation of the cancellation procedure takes effect.
In the case of companies that fail to distort the updating of any of the grounds provided for in article 27 and are notified of the cancellation of their program, they will be obliged to change to the definitive import regime or return in the terms of the Law the goods temporarily imported under their Program, within a period of 60 calendar days counted from the date on which they are notified of said cancellation.
However, if necessary, the company may request the SAT, an extension of up to 180 calendar days to comply with said obligation, in accordance with the provisions of article 28 of the aforementioned Decree.
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