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UPS 2016 Customs Brokerage Webinar Series
29 September 2016
US – Mexico Trade and Trade Compliance
1
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and
reflects prevailing conditions and our opinions and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public
sources or which was otherwise reviewed by us. SCS accepts no liability for the content of this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
U.S. – Mexico trade
Changing the global trade landscape
• Presenters
• Host
• Greg Maddaleni, LCB
• Customs Brokerage Manager
• Panelist
• Bill Ansley, LCB
• Vice President, UPS Trade
Management Services
• U.S. Panelist
• Stuart Schmidt, LCB
• Trade Compliance Manager
• Mexico Panelist
• Javier Martinez
• UPS Mexico Customs
Compliance Manager
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and reflects prevailing conditions and our opinions
and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public sources or which was otherwise reviewed by us. SCS accepts no liability for the content of
this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
3
U.S. – Mexico trade
Agenda
Regional trade trends
Mexico trade regulations today
U.S. trade regulations changes and Mexico
Global programs
UPS® Tradenomics viewpoint
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and reflects prevailing conditions and our opinions
and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public sources or which was otherwise reviewed by us. SCS accepts no liability for the content of
this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
4
Mexico’s impact on regional tradeMexico continues to play a larger role in the NAFTA+China trade space
• U.S. Import
• Slow but steady
• Mexico
• From 20% to 70%+
• China
• Declining off of a peak
• Canada
• Heading back up
• Evolving trend
• Mexico playing a larger and larger role within the region
% of
GDP
Source: World Bank (May 2016)
Trade Openness (N. Amer. & China)(Trade as a percent (%) of GDP)
0
10
20
30
40
50
60
70
80
90
1960 1970 1980 1990 2000 2010
CAN MEX USA CHN
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and
reflects prevailing conditions and our opinions and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public
sources or which was otherwise reviewed by us. SCS accepts no liability for the content of this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
Mexico trade regulations today–brief overview
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and
reflects prevailing conditions and our opinions and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public
sources or which was otherwise reviewed by us. SCS accepts no liability for the content of this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
The “Law” and the “Reglamento de la Ley Aduanera”
Key elements
• Mexican Custom Law
• Most recently updated: December 2013
• Reglamento de la Ley Aduanera (Mexican Customs Law Regulations)
• Most recent update: April 2015
• 249 articles
– previously contained 198 articles
6
Source: (1) LEY ADUANERA MEXICANA, Última Reforma 09-12-2013; (2) REGLAMENTO DE LA LEY ADUANERA, 20-04-2015
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and reflects prevailing conditions and our opinions
and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public sources or which was otherwise reviewed by us. SCS accepts no liability for the content of
this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
7
Mexico regulatory highlight areas
Clearance Process
Legal representative
New Padrones requirements
Customs inspections best practices
Duty Free Movements
IMMEX credits
Deposito fiscal
(bonded warehouse)
Recinto fiscalizado estrategico
Recordkeeping / Documentation
Recordkeeping simplification
Articulo 81
• Valuation documentation
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and
reflects prevailing conditions and our opinions and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public
sources or which was otherwise reviewed by us. SCS accepts no liability for the content of this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
Mexico clearance process
• Legal representative
• Importers may designate to clear their shipments as an alternative to a broker
• Padrones requirements
• Existing:
– General padron approval (similar to U.S. 5106 form)
– Specialized commodity certification (particular list of goods)
– General approval may take 3 days; specialized certification – 3 days to 2 months
• New:
– New specialized commodity lists approved
• Customs inspections best practices
• Customs manual updates
• Not legally enforceable (procedural)
What are the implications for a
new or existing importer into
Mexico?
Source: REGLAMENTO DE LA LEY ADUANERA, 20-04-2015
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and
reflects prevailing conditions and our opinions and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public
sources or which was otherwise reviewed by us. SCS accepts no liability for the content of this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
Duty free movements
• IMMEX changes
• Prior: no VAT applied to import shipments
• New: credit process implemented
– If goods re-exported within a given timeframe VAT taxes avoided
• Deposito fiscales (bonded warehouse)
• Prior: no time limits for how long goods could remain in a warehouse
• New: 24 month time limit
• Recintos fiscales estrategicos (Foreign trade zones)
• Prior: Locations limited to at/near Customs locations
• New: expansion to more locations (similar to U.S. sub zone process)
• Note: Recintos do not have time limits but do require authorization for the importer to use
Source: REGLAMENTO DE LA LEY ADUANERA, 20-04-2015
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and
reflects prevailing conditions and our opinions and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public
sources or which was otherwise reviewed by us. SCS accepts no liability for the content of this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
Record keeping / documentation
• Record keeping simplification
• Elimination of paper records requirement for importers who electronically file
• Articulo 81
• New: extensive list (transaction level) documentation to be electronically available to
validate the valuation of the shipment
• List includes whichever other information and documentation necessary:
– “Cualquier otra información y documentación necesaria”
• Implementation of article has been delayed twice previously
• Implementation set of October 17
– No indication at time of webinar for an additional delay
Source: REGLAMENTO DE LA LEY ADUANERA, 20-04-2015
Source: Trade Facilitation and Trade Enforcement Act of 2015
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and
reflects prevailing conditions and our opinions and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public
sources or which was otherwise reviewed by us. SCS accepts no liability for the content of this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
U.S. Trade Facilitation and Trade Enforcement Act of 2015
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and reflects prevailing conditions and our opinions
and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public sources or which was otherwise reviewed by us. SCS accepts no liability for the content of
this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
12
Key aspects of the U.S. 2015 Trade Facilitation Act as they pertain to
U.S. Mexico Trade
Clearance
De minimis
Trusted trader programs
Technology / Process (Industry
segment)
ACE
CEE’s
Post Entry Process
Returned goods
Drawback
Enforcement
Customs letters
Anti-dumping
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and
reflects prevailing conditions and our opinions and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public
sources or which was otherwise reviewed by us. SCS accepts no liability for the content of this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
Clearance / Process and Technology
• Clearance
• De minimis
– Change in number and composition of inbound shipments from Mexico
• Trusted trader programs
• Enhancements
• Process and technology
• CEE’s
– Industry specialization and alignment
• ACE
– Support of the multiple PGA’s who are generally aligned to specific industries
Source:U.S. Trade Facilitation and Trade Enforcement Act of 2015; 2/24/2016
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and
reflects prevailing conditions and our opinions and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public
sources or which was otherwise reviewed by us. SCS accepts no liability for the content of this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
Post Entry Process
• Returned goods
• Changes to allow much broader application that greatly increases the number of
transactions
• Applicable to a wider array of goods
• Drawback
• Drawback simplification provisions in the Act apply to drawback claims filed on or after
February 24, 2018
• Drawback claims can be filed under the new statutory framework and the old statutory
framework during a one year transition period between February 24, 2018 and February
24, 2019
Source: U.S. Trade Facilitation and Trade Enforcement Act of 2015; 2/24/2016
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and reflects prevailing conditions and our opinions
and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public sources or which was otherwise reviewed by us. SCS accepts no liability for the content of
this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
Enforcement
• Recent US CBP letters to the trade
• Enforcement of anti-dumping / countervailing duty
• Implemented “importers” notices
• New rules to augment enforcement
Source: U.S. Trade Facilitation and Trade Enforcement Act of 2015; 2/24/2016
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and
reflects prevailing conditions and our opinions and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public
sources or which was otherwise reviewed by us. SCS accepts no liability for the content of this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
Other regional and global programs
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and reflects prevailing conditions and our opinions
and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public sources or which was otherwise reviewed by us. SCS accepts no liability for the content of
this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
17
Other regional and global programs
Multi-country Agreements
Trans Pacific Partnership
WTO Trade Facilitation Agreement
Other agreements
AEO/C-TPAT
Mexico’s multitude of FTA agreements
US/Mexico Cooperation
Unified cargo inspection
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and
reflects prevailing conditions and our opinions and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public
sources or which was otherwise reviewed by us. SCS accepts no liability for the content of this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
Multi-country Agreements
• Trans Pacific Partnership
• Optimizing the best solution
• Mexico’s multitude of bi-lateral/multilateral FTA agreements
• WTO Trade Facilitation Agreement
• Process benefits beyond duty reduction benefits
• AEO/C-TPAT
• Supply chain optimization
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and
reflects prevailing conditions and our opinions and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public
sources or which was otherwise reviewed by us. SCS accepts no liability for the content of this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
US/Mexico Cooperation
• Pre-inspection / unified cargo inspection
• Expanded to three locations
– Otay Mesa
– Laredo
– Chihuahua
Source: CBP.gov/pressroom (Sept. 16, 2016)
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and reflects prevailing conditions and our opinions
and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public sources or which was otherwise reviewed by us. SCS accepts no liability for the content of
this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
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Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and reflects prevailing conditions and our opinions
and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public sources or which was otherwise reviewed by us. SCS accepts no liability for the content of
this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
US – Mexico Trade
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• Trade openness continues to broaden the US – Mexican trade relationship
• Inquire about your own Tradenomics discussion
• Available at checkout
• Questions: Greg Maddaleni - [email protected] 678-746-6494
The material and information contained in this document is for general information purposes only. UPS does not act as a customs law adviser. You
should not rely upon this material or information as a basis for making any business, legal or any other decisions. UPS makes no representations or warranties
of any kind, express or implied about the completeness, accuracy, reliability, suitability or availability with respect to the material and information contained in
this document for any purpose. UPS will not be liable for any false, inaccurate, inappropriate or incomplete information presented in the document.
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and reflects prevailing conditions and our opinions
and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public sources or which was otherwise reviewed by us. SCS accepts no liability for the content of
this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
Previous UPS® Customs Brokerage Webinars Still Available to View
22
• If you were unable to attend any of our previous 2016 webinars, you can still access complete recordings of
each by following the links below:
• New US and Mexico Trade Acts Webinar – Sept 2016
• Global Trade Compliance Webinar – Aug 2016
• The Trans-Pacific Partnership (TPP) Webinar – June 2016
• UPS’ Automated Commercial Environment (ACE) Update – May 2016
• Europe’s New Union Customs Code: How It May Affect Your Trade – Apr 2016
• Automated Commercial Environment (ACE): How It May Affect Your Exports – Mar 2016
• What can be expected from the Trade Facilitation and Trade Enforcement Act of 2015? – Mar 2016
• All slides are available on http://www.slideshare.net/UPS/.
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and reflects prevailing conditions and our opinions
and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public sources or which was otherwise reviewed by us. SCS accepts no liability for the content of
this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
23
Q&As
• Can articles that were previously imported and duty paid be reimported duty free by a party other
than the original importer?
Yes, the requirement of original importer no longer exists in this provision.
• Do you believe that 'core returns' for the automotive industry can be now imported back to the US
from MX duty free, regardless if original goods were US or Foreign origin?
Assuming by ‘core returns’ you mean goods removed from vehicles such as batteries, brake pads/shoes etc. these
would not have a direct export from US / reimport to US heritage. They may be eligible for duty free entry under
NAFTA though.
• Do the documentation requirements associated with the expanded 9801 provision include the
export manifest? Or only export invoice / packing list / AWB?
CBP HQ has not published an official regulation on how this will be administered. We recommend the export manifest
be included or the SED filing. On the import side it would be good to state the goods have not been advanced in value
or improved in condition outside the US.
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and reflects prevailing conditions and our opinions
and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public sources or which was otherwise reviewed by us. SCS accepts no liability for the content of
this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
24
Q&As
• Where can I get a list of the items that require special permits?
http://www.aduanas-mexico.com.mx/claa/ctar/leyes/anexo10.html
• Legal Representative – How is this different from a licensed broker?
A licensed broker can work for any importer and in just 4 customs ports, The Legal representative ca only perform
clearances for the company that he/she works for;
• Can a US based company hire a Legal Representative in Mexico to perform clearance?
No, the Legal Representative has to be assigned to a MX Importer of record.
• Does the Padrones certification apply to all wood products, or only certain products containing wood?
3 MX hts codes: 4707.20.01; 4707.30.01; 4707.90.01.
Full list in http://www.aduanas-mexico.com.mx/claa/ctar/leyes/anexo10.html
Proprietary and Confidential: This presentation may not be used or disclosed to any person other than employees of customer, unless expressly authorized by UPS. The information provided here is based on information obtained from government, industry, and other public sources and reflects prevailing conditions and our opinions
and views as of this date, all of which are accordingly subject to change. In preparing this presentation, we have relied upon and assumed, without independent verification, the accuracy and completeness of all information available from public sources or which was otherwise reviewed by us. SCS accepts no liability for the content of
this presentation, or for the consequences of any actions taken on the basis of the information provided.
© 2016 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown and photos are trademarks of United Parcel Service of America, Inc. All rights reserved.
25
Q&As
• Can goods previously exported from MX to US be re-imported to MX duty free?
Yes, Article 103 from Customs Law.
”ARTICLE 103.- Carried out the definitive export of national or nationalized goods, you may return to the country without payment of the general import tax, you
have to prove that the goods have no suffer any modification and it has not been more than a year since his departure from Mexican territory. The customs
authorities may authorize the extension of the period when there are justified reasons and upon application prior to expiration.”
• How are Related Parties viewed by Mexican Customs? Is there a required transfer price % that is
acceptable? We have a new sister company in Mexico, who will be sending goods, such as displays
cases, shelving and also goods that are for retail.
You only have to make that declaration (that the operation its between related parties) on an specific field of the import
“pedimento” that is known as “vinculacion” but there is no required transfer price % for this kind of related party. There
is a required transfer price for certain goods (textiles, footwear) but it is applicable for any importer.
Thank you
26