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IMMEX Publications

Last June 27th Publication created confusion regarding VAT inter-maquila transfers.

Such rule is limited to “Empresas Certificadas” certified enterprises.

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VAT on Maquila companies

VAT rules on inter-maquila company transfers , except for “empresas certificadas” have not changed.

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Current Inter-Maquila Transfers

VAT Implications

Virtual Exportation Transfers Scheme A

• Scheme according to Rule 5.2.2 Section 1, of the Miscellaneous Foreign Trade Provisions.

1 According to Art. 9 section IX of VAT Law.

Company A Company B

IMMEX A IMMEX B

Alienation

Delivery(Virtual Pedimento)

USA

MEX

0% of VAT, the operation is considered as export

No VAT, the operation is considered exempt1

Temporary import

Export

• Scheme according to Rule 5.2.2 Section 2, of the Miscellaneous Foreign Trade Provisions.

1 According to Art. 9 section IX of VAT Law.

Company A

IMMEX A IMMEX B

Alienation

USA

MEX

0% of VAT, the operation is considered as an

exportation

No VAT, the operation is considered exempt1

Company B

Temporary import

Export

Delivery(Virtual Pedimento)

Virtual Exportation Transfers Scheme B

• Scheme according to Rule 5.2.2 Section 3, of the Miscellaneous Foreign Trade Provisions.

Company A

IMMEX A IMMEX B

Alienation

USA

MEX

0% of VAT, the operation is considered as an

exportation

Company B

Temporary import

Export

Delivery(Virtual Pedimento)

Virtual Exportation Transfers Scheme C

• Traditional scheme according to Rules 1.6.7. and 4.3.25., of the Miscellaneous Foreign Trade Provisions.

Company A

IMMEX A

Alienation USA

MEX

16% of VAT, the operation is considered as final import

Temporary import

Withholding 16% of VAT, the operation is considered as

executed in Mexico

Export

IMMEX B

Company B

Mexican Entity

Delivery(Change from Temporary to Definitive Pedimento)

Change of Customs Regime Transfers Scheme D

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New Customs Regulation

VAT Implications

• Scheme according to Rules 3.8.4. Section VII, and 4.3.25., of the Miscellaneous Foreign Trade Provisions.

Company A

CERTIFIED IMMEX

Alienation USA

MEX

16% of VAT, the operation is considered as final import

Temporary import

IMMEX B

Withholding 16% of VAT, the operation is considered as

executed in Mexico

Delivery(Change from Temporary to Definitive Pedimento)

Change of Customs Regime Transactions

Certified IMMEX Company

ContactsMauricio Monroymmonroy@mmc-mx.com

Guillermo Gomezggomez@mmc-mx.com

Francisco Cortezfcortez@mmc-mx.com

www.mauriciomonroy.com+52 (664) 972 9072

Blvd. Agua Caliente 10611Suite 805, Col. Aviación Tijuana, B.C. CP 22420