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WMTA NOVEMBER MEETING MEXICAN CUSTOMS UPDATE NEW OBLIGATIONS VALUE ADDED TAX FOR TEMPORAL IMPORTATION FOR 2015 (IMMEX) – Certification – Bond (Revolving)

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Page 1: WMTA NOVEMBER MEETING MEXICAN CUSTOMS UPDATE NEW OBLIGATIONS VALUE ADDED TAX FOR TEMPORAL IMPORTATION FOR 2015 (IMMEX) – Certification – Bond (Revolving)
Page 2: WMTA NOVEMBER MEETING MEXICAN CUSTOMS UPDATE NEW OBLIGATIONS VALUE ADDED TAX FOR TEMPORAL IMPORTATION FOR 2015 (IMMEX) – Certification – Bond (Revolving)

WMTA NOVEMBER MEETING

MEXICAN CUSTOMS UPDATE

Page 3: WMTA NOVEMBER MEETING MEXICAN CUSTOMS UPDATE NEW OBLIGATIONS VALUE ADDED TAX FOR TEMPORAL IMPORTATION FOR 2015 (IMMEX) – Certification – Bond (Revolving)

NEW OBLIGATIONS

• VALUE ADDED TAX FOR TEMPORAL IMPORTATION FOR 2015 (IMMEX)– Certification– Bond (Revolving)– Letter of credit

– Out of 6500 IMMEX only 1500 are certified and 2600 have requested additional information.

– 435 in Baja California

Page 4: WMTA NOVEMBER MEETING MEXICAN CUSTOMS UPDATE NEW OBLIGATIONS VALUE ADDED TAX FOR TEMPORAL IMPORTATION FOR 2015 (IMMEX) – Certification – Bond (Revolving)

NEW OBLIGATIONS

• CONTROL OF CREDIT AND BOND ACCOUNTS(Annex 31 of Customs Rules Nov. 18, 2014)–Initial inventory must be submitted electronically • Pedimento number and date• HTS Classification• Declared value

–VAT declared in pedimentos must be submitted–Inventory balance must be transmitted monthly• Type of document, period, pedimento no., HTS

classification, value.

Page 5: WMTA NOVEMBER MEETING MEXICAN CUSTOMS UPDATE NEW OBLIGATIONS VALUE ADDED TAX FOR TEMPORAL IMPORTATION FOR 2015 (IMMEX) – Certification – Bond (Revolving)

NEW OBLIGATIONS

• EXPORTER REGISTRATION (November)

– Annex 10 of Customs Rules– Gold, silver, copper– Present application to SAT

Page 6: WMTA NOVEMBER MEETING MEXICAN CUSTOMS UPDATE NEW OBLIGATIONS VALUE ADDED TAX FOR TEMPORAL IMPORTATION FOR 2015 (IMMEX) – Certification – Bond (Revolving)

Ricardo RebeilJD GROUPMX BROKERUS BROKERCROSS DOCK & DISTRIBUTION(619)[email protected]

Page 7: WMTA NOVEMBER MEETING MEXICAN CUSTOMS UPDATE NEW OBLIGATIONS VALUE ADDED TAX FOR TEMPORAL IMPORTATION FOR 2015 (IMMEX) – Certification – Bond (Revolving)