Generalities and Aspects of Temporary Importation in IMMEX.
The Mexican industry, has a mediate instrument which allows it to face competition in the international arena and successfully place the goods or finished products in the international market, we are talking about the program of promotion to the Industry Manufacturera, whose validity is subject to the owner company meets the requirements foreseen for its granting, this program is implemented and authorized by the Secretary of Economy. This program allows authorized companies to temporarily import those goods, goods, inputs and even machinery; necessary to carry out their production processes for which said program was authorized, this in accordance with the provisions of Article 4 of the IMMEX Decree, published in the Official Gazette of the Federation on November 1, 2006.
Among the benefits and facilities granted to companies by having an IMME X promotion program, established in the IMMEX decree described above, are the following, (referring mainly to the field of Foreign Trade and the legal framework thereof); the exception of making the payment of taxes to foreign trade; Value Added Tax and even applicable countervailing duties on those goods that are used for the provision of their services when they have the character of merchandise destined to the elaboration, transformation or repair of goods of foreign origin temporarily imported for export or to the provision of export services. Generalities
However, it is important to mention that temporary importation goods can be divided into the following categories:
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- Raw materials, parts and components intended to integrate export products.
- Fuels, lubricants and other materials to be consumed during the production process.
- Containers and packaging; labels and brochures.
- Machinery, equipment, tools, instruments, molds and spare parts for the production process.
- Miscellaneous equipment and apparatus including those used for research, telecommunications and computer equipment for administrative development.
The categories indicated above can be found in article 4 of the decree mentioned above; however, these goods can be imported temporarily under the promotion program, however , authorized companies must pay special attention to the period of legal permanence in the national territory of the same , since each of these implies a different term from another.
It is of the utmost importance to constantly monitor the periods of permanence and feed back to Annex 24 (Automated Inventory Control System) since in case of exceeding them, it can trigger the alerts of the Customs Authority and could trigger an Audit in matters of Foreign Trade in any of its modalities.
In addition to the above, not returning or changing the regime within the periods of permanence in the national territory may imply major situations such as the omission of taxes, and even the suspension of the promotion program.
As we mentioned earlier, temporality is fundamental, but the question arises: How to monitor deadlines? To do this, we must adhere to the provisions of Article 108, first paragraph, sections I, II and III of the Customs Law in relation to Article 4, first paragraph of the aforementioned Decree for the promotion of the IMMEX Industry.
In the case of temporary importation under the IMMEX program, of merchandise consisting of inputs, raw materials, parts, components, containers, packaging, brochures, as well as those materials that are consumed during the production process, the Authorized company must process a key IN petition in accordance with the provisions of Appendix 2 of Annex 22 of the General Rules of Foreign Trade, Same that according to the provisions of section I of article 108, indicated above, have a period of permanence of up to 18 months, within which they must be returned or changed regime, while, in the case of containers or trailer boxes, they can remain in the territory for up to 2 years.
In the same way within the merchandise that it is possible to import temporarily, is the asset said, which we can define as that good or goods that the company has and thats and consider indispensable for the development of the productive process and the administrative processes of said company, which can not become liquid in the short term and that without them does not could develop the company’s own activities, correctly.
In the case of fixed assets, in order to monitor their temporality, the company with an IMMEX program must adhere to the provisions of section III, subparagraphs a), b) and c) of article 108 of the Customs Law cited above, in which it states that they may remain in the national territory due to the validity of the promotion program authorized by the Secretaryof Economy.
For the temporary importation of the fixed asset, the company must process a petition with the corresponding key in accordance with Appendix 2 of Annex 22 of the General Rules of Foreign Trade, which may be an AF key or, where appropriate, can be registered with a code A1 or V1 provided that it is registered as a fixed asset in the inventory control to which it is obliged under Article 59 of the Customs Law. and Annex 24 of the General Rules of Foreign Trade, for our own fixed asset control system. Generalities
Likewise, it is important to emphasize that at all times, the fixed asset must remain at the authorized address through the IMMEX program and it is ideal that they have identification plates in which data such as petition number, invoice number, brand, model and serial number can be fully corroborated, in order to have legal certainty in the event of an inspection by the Authority. Generalities
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