Annex I of the Decree for the promotion of the Manufacturing, Maquiladora, and Export Services Industry
Insights
Annex I of the Decree for the promotion of the Manufacturing, Maquiladora, and Export Services Industry

on December 19, 2024, a modification to the Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry (IMMEX Decree) was published in the Official Gazette of the Federation (DOF). Article Two of the Decree establishes that, under its framework, the temporary importation of goods classified under Chapters 61, 62, and 63, as well as subheadings 9404.40 and 9404.90, will not be permitted. This measure aims to protect the competitiveness of the national industry and reduce the smuggling of goods corresponding to the aforementioned chapters and subheadings. Additionally, the same publication included an amendment to the Decree modifying the Tariff Schedule of the Import and Export Tax Law (TIGIE), which introduced an increase in tariffs on goods falling under the specified chapters and subheadings.

Nevertheless, with the objective of supporting companies that carry out foreign trade operations in compliance with the obligations established under the IMMEX Decree, the Undersecretariat of Industry and Commerce issued an official communication (Official Letter No. 400.2025.001) Hereby resolving the following:

The applicability of the reforms established in Article Two of the Decree modifying the TIGIE and the IMMEX Decree, published in the DOF on December 19, 2024, is excepted solely concerning the goods classified under the chapters and subheadings previously mentioned in this bulletin, for companies that meet the following requirements:

Requirements and Criteria:

  • Hold a valid registration under the Certified Companies Scheme (CIVA), issued by the Tax Administration Service (SAT), ensuring that the registration is not subject to suspension or cancellation procedures.
  • Grant the authorities online access to the Automated Inventory Control System (Annex 24), Section C, as outlined in the General Foreign Trade Rules (RGCE) for 2025, issued by the SAT.
  • Companies with an IMMEX Program may only carry out foreign trade operations involving goods classified under the tariff headings they imported during the previous calendar year.
  • Submit a petition letter to the Directorate General of Trade Facilitation and Foreign Trade (DGFCCE) through the official filing office or via email to dgce.tramites@economia.gob.mx with a copy to dgfcce.gestion@economia.gob.mx, ensuring the letter meets the following requirements:
    • Comply with the provisions set forth in Rule 1.3.5. of the Agreement through which the Ministry of Economy issues General Rules and Criteria on Foreign Trade.
    • Clearly state the company’s intention to be granted an exemption from the aforementioned modifications.
    • Include a list of supporting documents that demonstrate compliance with the specified requirements.
  • Resolutions will be issued within a maximum of 15 business days.
  • The provisions outlined in this bulletin will remain in effect for a period of six months.

 

 

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com

 

Newsletter
Suscribe to our

Newsletter

Invalid email.
This email account is already registered.
Es necesario aceptar el aviso de privacidad.
Thanks for subscribing.
Related Posts
SHARE THIS ARTICLE