Inventory control system mandatory for IMMEX programs. Records destination, write-off and balances of temporarily imported goods.

Control system of guarantee accounts for companies certified in VAT and Excise. Complements Annex 24.

Obligation to grant the authority access to the company’s database. Resolved with scoped remote web access. Maximum deadline: November 15.

Registration granting IMMEX companies a 100% tax credit on VAT/Excise of temporary import, plus simplified procedures.

Assignment of the tariff code corresponding to a good. A classification error can lead to penalties.

Amount a certified company can credit against the VAT/Excise caused on temporary import, avoiding its disbursement.

Additional duties imposed on certain goods to offset unfair international trade practices.

Special Tax on Production and Services. Its law (LIEPS) governs the cause and, in certification, the associated credit.

Manufacturing, Maquiladora and Export Services Industry. Program allowing temporary import without paying taxes on entry.

Value Added Tax. The VAT Law (LIVA) underpins certification and the temporary-import tax credit.

Levels of the VAT/Excise certification by trust, seniority and control. AAA grants the broadest validity and facilities.

Registry before the SAT required to import. Sector-specific registries also exist for certain goods.

Customs document covering an import or export operation, declaring its regime, value and contributions.

Annual Foreign Trade Operations Report. Obligation of IMMEX programs; filed no later than March 31.

Customs regime allowing goods into the country for a limited time without paying taxes, with a return or regime-change obligation.

Exit of temporarily imported goods, closing the operation under the temporary regime within the legal deadline.

General Foreign Trade Rules. Regulatory framework detailing, among others, Annex 24 requirements and certification.