WMTA Monthly Meeting
March 2011


IMMEX Program allows companies to temporary
import goods to be used in an industrial process of
elaboration, transformation or reparation of foreign
goods which have been temporary imported for its
further export.
The main advantage of IMMEX is that IMMEX
companies do not have to pay the General Import
Duty, VAT and compensatory duties.

The Ministry of Economics, along with the
Ministry of Finance are responsible for
authorizing IMMEX Programs in accordance to
the IMMEX Decree, originally published in
Mexico’s Official Gazette on November first,
2006.
a) IMMEX Company Holding: When an IMMEX program
integrates manufacturing activities of a Holding certified
company that controls companies.
b) Industrial IMMEX: The most common IMMEX, this program
takes place when a company transforms, fabricates or
repairs temporary imported goods for its further export.
c) Lodging IMMEX: When one or more foreign companies
provide technology and production supply, without
operating directly (Albergue).
d) Third Party IMMEX: When a certified company does not
have facilities to operate a productive process and
operates through third parties registered under its
program (Terciarización).


Article 3, Section III of the IMMEX Decree states
that service IMMEX are the ones that provide
services to exportation goods or that provide
export services, only for the development of
activities authorized by the Ministry of
Economics.
Service IMMEX Companies do not transform or
manufacture goods, instead, they provide
additional services to such goods in order for
these to be exported as a final product under the
IMMEX scheme.

The importance of Service IMMEX relies on
the specific role it plays in the Maquila
industry. Although Service IMMEX do not
transform or manufacture goods, they
provide some specific services to the
exportation goods that complement the
exportation of a final product.


With the implementation of Rule 4.3.25 of the
General Foreign Trade Rules issued by the
Ministry of Finance last December 24, 2010,
Service IMMEX have become the only option to
virtually transfer goods in the same condition as
they where imported.
In order for “regular” Industrial IMMEX to transfer
goods in the same condition as they were
imported, it is recommended for them companies
to obtain their Service IMMEX authorization.
Vendor 1
Vendor 2
Vendor 3
Sale
Corp.
Industrial
IMMEX
Service
IMMEX
Storage
Industrial
IMMEX

The General Rules for Foreign Trade, issued by
the Ministry of Economics, list the activities that
shall be considered as a Service, which may be
done by Service IMMEX Companies:
1. Supply,
distribution or storage of goods (VMI).
2. classification, inspection or verification of goods.
3. procedures that don’t change the goods’
characteristics.
4. To put together kits with a promotional purpose
5. Repair of goods
6. Laundry
7. Embroidering and printing of clothes
8. Shielding, modifying or adapting vehicles
Product design and engineer
9. Software design
10. Services regarding information
technologies
11. Other Services.


Last December 24, 2010, the Ministry of
Economics issued a modification to the IMMEX
Decree in which it clearly separates the industrial
IMMEX procedure from Service IMMEX activities.
The purpose of this modification is to eliminate
taxation benefits to some Service IMMEX
companies, such as call centers, storage and
distribution centers and to some regular
companies that used the Service IMMEX program
in order to obtain taxation benefits. With these
modifications, such benefits will only apply to
regular Industrial IMMEX companies.

Although the IMMEX Decree limited taxation
benefits for Service IMMEX companies, some
activities involving Service IMMEX companies are
now considered as regular IMMEX activities for
taxation purposes, such as:
1. The
water dilution of goods;
2. Cleaning and washing of goods, including the
removal of oxide, grease, paint or other
coverings;
3. Applying lubricants, coverings, or protective
paint to the goods
1.
2.
3.
4.
5.
6.
Adjustment or cut of goods;
Prepare the goods in doses
Packing and repacking of goods;
To submit the goods to quality controls
Marking, stamping or classification
Development of products and the
improvement of such product’s quality
Final Recommendations
It is recommendable for regular IMMEX companies to
apply for a Service IMMEX extension.
It is strongly recommended to have a meeting with
your Tax specialized lawyers in order to define the
taxation implications of adding a Service IMMEX
program.
Please be sure to clearly identify if your processes
are industrial or services, due to the regulations
established on Article 303 of NAFTA.
MS Identification Code
According to Appendix 8 of Exhibit 22 of the
General Trade Rules, Service IMMEX companies
shall state in their pedimentos the identification
Code MS, which is applicable to Service IMMEX.
The lack in the declaration of the MS
identification code may carry a fine of $993.00
pesos due to non exact data.
MS Identification Code
When an IMMEX Company has both, industrial
and services authorizations, it could be possible
that some goods arrive for an industrial process
and other goods arrive for a service process. In
this event, it is not necessary to declare the MS
identification code.
Customs authority validated the previous criteria
by means of an official comunication dated April
2, 2007.
•
Ricardo Rebeil
•
Brokerage & Logistic Solutions, Inc.
•
rr@bls-usa.com
•
(619) 671-0276