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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 [email protected]
Guillermo [email protected]
Francisco [email protected]
www.mauriciomonroy.com+52 (664) 972 9072
Blvd. Agua Caliente 10611Suite 805, Col. Aviación Tijuana, B.C. CP 22420
