SENSITIVE GOODS FOR IMMEX
As already mentioned in other articles and even in past editions of the magazine, the IMMEX Program, which stands for Manufacturing, Maquiladora and Export Service Industry, is an instrument that allows manufacturing companies residing in Mexico to temporarily import the inputs necessary to carry out an industrial or service process and then return them abroad.
Now, there are exceptions regarding the goods that companies with IMMEX program can import temporarily, for which they need an additional authorization, these are better known as sensitive goods, but…
What are sensitive goods?
They are considered as sensitive goods to import products that are regulated with specific requirements in order to avoid commercial practices that may damage the national productive sector. These goods consist of sugar, steel, textiles, aluminum, mineral waste, tobacco and used tires. These goods are indicated in Annex II of the IMMEX Decree and/or Annex 28 of the General Rules of Foreign Trade; as well as, in Annex 3.3.2 of the Rules and criteria of a general nature in matters of foreign trade.
Ministry of Economy
Companies interested in importing sensitive goods under the IMMEX Program must submit the procedure called “Expansion to import sensitive goods” to the Ministry of Economy, indicated in the Rules and criteria of a general nature in matters of foreign trade.
In this procedure, you must indicate information such as tariff item, unit of measure, maximum volume to be imported; Likewise, you must submit a report signed by a Public Accountant where you state the location of the fiscal domicile and production plants, inventory of machinery and equipment, installed productive capacity, the description of the products to be elaborated and the volume of sensitive merchandise that is integrated into them, information regarding the workers of the company, the productive process; as well as, verify that it has Annex 24; additionally, this procedure still requests a faith of facts made by a Public Corridor of those authorized by the Ministry of Economy.
It should be noted that, in the case of a subsequent extension to import sensitive goods, the interested parties must demonstrate that they have exported 100% of the total volume imported.
Validity and extension
These authorizations are valid for four months and if you have a valid authorization with outstanding import balances, you may request by email, an extension of four months, as long as the reasons why the authorized volume was not exercised are detailed and prove the need for the extension of the validity, supported with documentation.
Tax Administration Service (SAT)
Another way to obtain authorization for companies to be able to import sensitive goods is to obtain registration in the Business Certification Scheme, VAT and IEPS modality in any of its items, granted by the Tax Administration Service, as long as it is requested by means of a “Authorization to temporarily import goods listed in Annex II of the IMMEX Decree or in Annex 28, or both.”; which states that the interested parties must prove that they have carried out operations under their IMMEX Program in at least 12 months prior to the submission of the application; Likewise, it must describe how the goods indicated in Annex II of the IMMEX Decree or in Annex 28 are incorporated into its production process, it must also justify that these imports are linked to its preponderant activity and if it has made transfers of goods, it must attach the list of national suppliers.
If authorized, it may import sensitive goods during the same period that has been granted in the Registry in the Business Certification Scheme, VAT and IEPS modality of the company; on the other hand, if this is rejected, the applicant may not temporarily import goods listed in Annex II of the IMMEX Decree or in Annex 28; however, you may resubmit the procedure at any time, complying with the requirements listed in the procedure form, which were mentioned in the previous paragraph.
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