HOW TO OVERCOME THE CHALLENGESOF IMMEX IMPORT REGULATIONS

More than 6,000 companies operate under the IMMEX regime

in Mexico.

Many companies have not certified their IMMEX processes

with Mexican authorities. Is yours one of them?

Mexico introduced the following changes to the IMMEX program in 2014:

1. Eliminated the value-added tax (VAT)

exemption for temporary imports of goods.

2. Increased VAT from 11% to 16%.

Mexico introduced the following changes to the IMMEX program in 2014:

3. Implemented VAT payment at the time of

import.

4. Allowed an off-set when the Maquiladora

exports the finished goods from Mexico.

Mexico introduced the following changes to the IMMEX program in 2014:

5. Instituted a 100% VAT tax credit from

Mexican government provided at import if

the Maquiladora obtains certification

through the Mexican tax authority.

Challenges for U.S. businesses

3

Complex regulations

1

IMMEX is one of Mexico's most important customs programs and

is governed by a host of laws.

Laws and recent regulation changes add complexity to how

American companies temporarily import

into Mexico.

Financial implications

2

VAT must be paid at import, meaning companies are out

money while goods are in Mexico.

Failing to get the tax money backcan have a substantial impacton a company’s bottom line.

Program problems

3

Companies must demonstrate the management of their IMMEX

program in a way that satisfies Mexican authorities.

Many companies lack one or more of the following:

1. In-house expertise

2. Procedures

3. Technology

Partner with a customs broker that is on the ground in Mexico and along the Southern border of the United States.

tip

Overcome these IMMEX challenges…

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To learn solutions to the challenges IMMEX regulations present for your business, download our PDF.

Establish or maintain your standingin the IMMEX program…

can help with that.Contact Livingston