mexican customs update wmta monthly meeting september 2011
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MEXICAN CUSTOMS UPDATE WMTA Monthly Meeting September 2011. Modification to Annex 22 (Pedimento) Positive opinion of fiscal obligations (SAT) Value Added analysis. September Update. August 4, 2011 published. Field 11. Origin by line item. - PowerPoint PPT PresentationTRANSCRIPT
MEXICAN CUSTOMS UPDATE
WMTA Monthly MeetingSeptember 2011
Modification to Annex 22 (Pedimento)
Positive opinion of fiscal obligations (SAT)
Value Added analysis
September Update
August 4, 2011 published.
Field 11. Origin by line item. In imports we can declare the country of origin or the group or countries were the product was produced. (Nafta Region, Europe, etc)
Modification to Annex 22 (Pedimento)
TL Originating products with a Trade Agreement.
Option to include a group of countries.
IA Production of Aerospace Parts Certificate Addition of this code for companies that
use this certificate authorized by the SCT (Communication and Transportation Department)HTS 9806.00.06 Ex
Modification to Annex 22 (Pedimento)
Identification codes
On July 29, 2011 the Mexican Customs Rules were published. A new requirement to present this “positive opinion” in the renewal or new applications to obtain:
◦ Certified Company authorization◦ Revision at origin authorization
This opinion is obtained electronically (Fiscal Rule II.2.1.12, July 1, 2011)
Recommendation to verify periodically the compliance of fiscal obligations and correct any issues.
Positive Opinion of Fiscal Obligations
Positive Opinion of Fiscal Obligations
The value added is declared by IMMEX in pedimentos of:
◦ Return of Finish Goods (RT)◦ Virtual Exports (V1)◦ Return of goods by Service IMMEX (H1. Oficio
AOC 26 Enero 2011)
Field 16 (VAL. AGREG) of Annex 22 has changed in the past. On 08/04 it had the last modification.
Value Added for IMMEX
16. VAL. AGREG.Tratándose de operaciones de maquila en los términos del artículo 33 del Decreto IMMEX, que realicen empresas con Programa IMMEX, se deberá asentar el importe del valor agregado de exportación a las mercancías que retornen, considerando los insumos nacionales o nacionalizados y otros costos y gastos, incurridos en la elaboración, transformación o reparación de las mercancías que se retornan, así como la utilidad bruta obtenida por dichas mercancías.En otro caso, no asentar datos (vacío).
Value Added for IMMEX
Interpretation of audit department from SAT (ALAF) is that you should declare VA in returns of service IMMEX (H1) based on Art. 33 of IMMEX decree. Inexact data fine.
You should analyse case by case to determine:
◦ If you have a maquila contract.◦ If the process is to elaborate, transform or
repair.◦ If you are subject to IRS taxes
Determine and declare in your export invoice the value added if applicable for your Service IMMEX. (RT, H1)
Value Added for IMMEX
