REGULATIONS
Pursuant to Article 59 of Customs Law,
Anyone
importing goods should comply, without
detriment to other obligations provided by the
Law, with the following:
I. Make use of Inventory control systems in an
automated form, that maintain at all times the
updated registers of all foreign trade goods,
same that will be accesible to Customs authority
upon request.
REGULATIONS
FEDERAL TAX CODE
Pursuant to Article 28 of the Federal Tax Code. The persons
that in accordance with the fiscal dispositions are bound to
keep accounting records, should observe the following
rules:.........
IV. Will keep a control of their inventories of merchandise,
raw materials, work in progress and finished goods,
regardless. This will consist on a registry that will allow to
identify by; units, products, concepts and date, the increase
or decrease in such inventories, as well as the initial and
ending inventory balance for each year. Within the concept
you must indicate if it is a return, purchase, donation, or
destruction among others.
REGULATIONS
GENERAL RULES IN EXTERIOR COMMERCE
Pursuant to Rule 4.3.3 of the General Rules for
Foreign Trade, for the effects of articles 59,
fraction I, 108, 109 and 112 of Customs Law, the
companies under IMMEX program that import
goods temporarily under this program, must have
an automated Inventory control, that contains at
least the catalogs/modules established in Annex
24 paragraph I of said rules
REGULATIONS
Pursuant to Article 10 of the IMMEX Decree.
Companies on the program may apply the
simplification by SAT thru the General Rules in
Foreign Trade, to keep the automated
Inventory Control system refered to by Law.
LEGAL BASIS
IMMEX DECREE
ARTICLE 24
FRACTION IX.
Keep track of your inventory control
in an automated form, observing provisions in article
10 of the present decree, and
FRACTION X.
In the case of temporary imports for
fuel and lubricants that are used to achieve the
manufacturing operations under this program, these
must have a strict volume control and prove its
consumptions.
REGULATIONS
PROSEC DECREE
.....
Presenting this information, does not exempt
the producers of the obligation to use the
computer system for the inventory control
registered in their accounting books, that
complys with the requirements established by
Secretaría de Hacienda y Crédito Público
(Mexican IRS).
SANCTIONS
Article 185-A. He who does not comply with
disposed in fraction 1 from article 59 from this
Law commits an infraction related to the
obligation of keeping an automated system for
inventory control.
FINES
Article
185-B. Their will be a fine applied in
the amount of $10,243.00 a $20,486.00 to
who commits this infraction related to the
obligation of keeping an automated system for
the control of their inventories foreseen in
article 185-A of this Law.
SANCTIONS
Definite suspension from the importers
Registrar (Rule 1.3.4, paragraph XII, y fraction
I).
The taxpayer that doesn’t keep the accounting,
registers, inventories or media to control, what
he is obliged to keep according to the
dispositions of the fiscal and Customs Laws; or
hides, alters or destroys totally or partially.
CANCELATION OF IMMEX PROGRAM
ARTICLE 27.- Ground for cancellation of the
program if the company is found in any of the
the following assumptions:
I.
Not complying with any of the obligations
foreseen in the present Decree;
BEST PRACTICES

File Integration
Authorization of the IMMEX and its
extensions.
Authorization of the PROSEC and its extensions.
Broker´s proxy
Valuation report
Certificate of Origin
Permits (Rule 8th, Semarnat, Cicoplafest, etc)
Pedimentos
FILING PEDIMENTOS
BY STATUS
BY PERIOD
BEST PRACTICES

MANUALS
Of Operation
Of Internal Audit
Detailed documents of the procedures in a
systematic and orderly manner.
The manuals must also establish internal and
external training programs.
BEST PRACTICES

PROCESS OF AUTOMATION
Analysis and audit of the Inventory Control
System.
Discharges
Permit Control
EDI transmission of invoices, emanifest