WMTA Monthly Meeting
February 2011
Virtual transactions have been a fundamental
practice for maquiladoras and IMMEX Companies.
These transactions allow IMMEX companies to
transfer temporary imported goods to other IMMEX
companies. The companies that receive the goods
may submit them to an industrial or services process.
Virtual transactions are also important in order to
have their goods considered as exported within the
legally established periods of time. (VAT &
Simplification Process).

The legal base of virtual transactions relies on
Article 112 of the Mexican Customs Law and
on Rule 4.3.25 of the General Rules of
Customs and Foreign Trade.

Last December 24, 2010, the General Rules
for Customs and Foreign Trade where
modified in order to add Rule 4.3.25,
modifying the procedure for virtual
transactions established on Rule 5.2.5.,
eliminating Rule 5.2.3. and 5.2.8.


IMMEX Companies shall submit their
temporary import customs declarations to the
company that will receive the goods.
The company that receives the goods shall
present its respective return customs
declaration within the next day, at the most.
Virtual Transaction involving abroad companies. Temporary imported goods by an
IMMEX Company, when the delivery of the goods takes place in Mexico with another
IMMEX Company.
Sale
Return, Export
USA
Mexico
Temporary
Import

Virtual
Transaction
IMMEX
IMMEX
Delivery of
Goods

§ I. b) Is modified in order to mention that for
virtual transactions of goods transported in
one vehicle, the maximum weight shall be 25
Tons. In the event of double containers, the
maximum weight shall be 50 tons.


Companies who transfer goods weighting
more than 25 or 50 tons, may apply a weekly
or monthly consolidated virtual customs
declaration regarding the goods transferred.
In the event of consolidated virtual
transactions, these operations shall be closed
on a weekly basis, or within the first 10 days
of each month.


IMMEX Companies shall return the goods
received or make a definite import within the
next six months after the date the virtual
transaction took place. (Not applicable to
Certified Companies, 36 months)
This was a huge change, as this six month
period was reduced from the original 18
month period in order to return the goods
involved in these virtual transactions.

The six month return period will not be
applicable in the following events:
a) Goods
received from Certified Companies (36
months).
b) Goods
received from Mexican suppliers (18
months).
c) Goods
mentioned on Article 108, § II and III
of the Mexican Customs Law.



§ I. c) establishes the limitation for companies to
transfer goods in the same condition as they
were imported.
This was a important change, as the previous
rules didn’t mention this limitation.
This limitation is not applicable to Certified
Companies, nor to Services IMMEX Companies
that transfer goods.


In order for Virtual Transactions to be
considered as valid, we must take into
consideration the following:
Virtual Transactions shall be reflected in the
companies' Inventory Control System
mentioned in the Appendix 24 of Exhibit 22
of the General Rules for Customs and Foreign
Trade.

1.
2.
3.
4.
5.
6.

Customs Authority, in order to verify that virtual
transactions are being made in accordance to the legal
frame may request the following documents:
The transportation of the goods (Bill of Lading / “Carta
Porte”).
The payment of transportation (Invoice, Diesel Expenses or
Contract).
The physical exit of the goods of the Company that
transfers them (Load Sheet).
The physical entry of the goods to the Company that
receives them (Signed and Stamped Load Sheet).
Invoice or “Nota de Remision”.
The transformation and reparation processes before its
transfer.
In the event the Authority requests these documents and
the companies fail to prove such information, virtual
transactions may be considered as invalid.


It is important to previously validate the
consolidated customs declarations before the
physical transfer of the goods takes place.
The “Nota de Remision” or Invoice shall
include the IMMEX number of the companies
involved in virtual transactions and the
customs declaration number.
NAME OF THE COMPANY THAT ISSUES THE "NOTA DE REMISION"
Address
TIJUANA, B.C.
TEL. 01 (664)
TAX ID
NOTA DE REMISION No.
IMMEX Number:
Name of the Company that will receive the goods
TIJUANA, B.C.
TAX ID
DAY
MONTH
YEAR
ADDRESS
IMMEX Number:
MEASURE
AMOUNT
UNIT
UNITARIO
MODEL
DESCRIPTION
Number of Customs Declaration of the Consolidated Operation:
PRICE
Customs Entry Port:
BULKS :
Indicate the rules that
will govern the
Transaction
Art. 29-A CFF
TOTAL

IMMEX Companies with a Service program shall
indicate the “MS” Identification Code as a General
Rule, with the following Complementary Codes:
1. Distribution or storage
2. Classification, inspection or verification
3. Procedures that do not change the goods
characteristics.
4. Preparation of kits with promotional purposes
5. Repair
6. Laundry
7. Embroidering and printing of clothes.
8. Shielding, modifying or adapting vehicles.
9. Waste Recycling.
10. Product design & engineering.
11. Software design.
12. Services regarding information technology.
13. Sub contracting services regarding information
technology.
14. Other services
Different Customs Declaration per comlementary code
•
Ricardo Rebeil
•
Brokerage & Logistic Solutions, Inc.
•
rr@bls-usa.com
•
(619) 671-0276