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Diapositiva 1

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Title: Diapositiva 1 Author: fggdhb Last modified by: GENOVEVA DE LA ROSA VELASCO Created Date: 3/2/2009 7:06:38 PM Document presentation format: Presentaci n en ... – PowerPoint PPT presentation

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Title: Diapositiva 1


1
CERTIFIED COMPANIES Tax Department
(Foreign Trade) April 10th, 2012.
2
  • New Scheme of Certified Company.
  • Legal Framework.
  • Objective.
  • Procedure.
  • Termination and Term.
  • Concept.
  • Legal Framework.
  • Modalities.
  • Requirements.
  • Benefits.
  • Renewal.
  • Cancellation.

3
CERTIFIED COMPANY
  • These are companies legally constituted,
    registered before the General Administration of
    Customs, in order to obtain benefits for customs
    clearance of goods and other administrative
    facilities.
  • Is an importer that handles significant levels of
    foreign trade transactions in customs value of
    goods.

4
LEGAL FRAMEWORK
  • CUSTOMS LAW
  • Article 100-A, 100-B and 101-A.
  • GENERAL CHARACTER RULES ON FOREIGN TRADE MATTER
  • Chapter 3.8.
  • Rules 3.8.1. to 3.8.12

5
METHODS
  • A. - The companies that in the immediate
    preceding semester of the application date in the
    register of certified company, had been performed
    imports by a CV not less than 300'000, 000.00.
  • B. Being a Legal entity with an IMMEX program
    (not trading companies) that in the immediate
    preceding semester of the application date in the
    register of certified company, had been performed
    imports by a CV not less than 200'000, 000.00.
  • D.- Companies with IMMEX Program not meeting the
    referrals mentioned in the previous point, as
    long as annexed to the request a favorable
    opinion to demonstrate the compliance with their
    customs obligations, issued by the competent
    entities for it.
  • E.- The package and delivery companies.
  • CV Customs Value fo the import goods.

6
  • L.- New Scheme of Certified Company
  • Holding companies in terms of the IMMEX Decree.
  • Companies with IMMEX Program dedicated to the
    production, processing, assembly, repair,
    maintenance and remanufacture of aircraft.
  • Companies with IMMEX Program who have run the
    last 2 years with a Certified Company permission
    and have a SECIIT (Electronic System for
    Inventory Control of the Temporary Imports and
    operates under the Annex 24 Paragraphs I and II).

7
REQUIREMENTS
  • AMSA AND AMCO OPERATE WITHIN THE NEXT SCHEME
  • Rule 3.8.1. category B) Be a Legal Entity with an
    IMMEX program (not trading companies) that in the
    immediate preceding semester of the application
    date in the register of certified company, had
    been performed imports by a CV not less than
    200'000, 000.00.

8
  • Submit a none formal written request to the
    Central Administration of Customs Regulations,
    including
  • Data from the authorized brokers to indorse
    foreign trade operations.
  • Data from the transport companies contracted to
    carry out the shipment of foreign trade goods.
  • ATTACH
  • Certified copy of the act of incorporation and
    its amendments related to the social purpose.
  • Certified copy of the notary instrument with
    which accrediting the legal representative
    personality.
  • Supporting document of the Payment fees
    corresponding to the request presentation date.
  • Positive opinion on compliance with current tax
    obligations.

9
BENEFITS
  • Facilities to carry out the customs clearance in
    any Customs in the county.
  • Adress Custom clearance when exporting. (The
    rule hasnt been issued).
  • Customs declaration rectification, reduction of
    fines and spontaneously compliance of the customs
    clearance duties.
  • Regularization of goods When the period of
    temporary importation has past, final importing
    them, previous payment of contributions and
    antidumping duties that correspond to the updates
    and surcharges.
  • Use of the EXPRESS lanes.

10
RENOVATION
  • Rule 3.8.3.
  • The General Administration of Customs may renew
    the registration of certified company as long as
    the relevant request is presented before the
    Central Administration of Customs Regulations and
    comply with the provisions of Rule 3.8.1., this
    application shall be filed within 30 days to the
    expiration of the term of registration.
  • The General Administration of Customs shall issue
    the decision thereon within a period not
    exceeding 30 working days from the presentation
    date.
  • If not issued any decision it will be the
    understandig that the authority decided in the
    negative manner.

11
CANCELATION
  • Do not keep accounts, records, inventory or
    control means that are required or the
    documentation that contains the foreign trade
    operations or when not available to the authority
    if required.
  • Opposing the exercise of the customs authorities
    review faculties.
  • Omit or alter the records containing its foreign
    trade operations.
  • Using false documents or detection of
    irregularities in the accounts or records that
    prevent foreign trade operations.
  • Omit filing the fiscal exercise of any
    contribution to the moment it starts exercising
    the legal faculties of inspection and whenever
    there is more than a month elapsed from the day
    that the deadline for submission of the statement
    in question.

12
  • Not meet the requirements of the customs
    authorities to provide documentation and
    information accrediting the fulfillment of its
    obligations in the fiscal or customs matters.
  • The information or documentation submitted is
    false or contains false or inaccurate
    information.
  • Fail to comply with the requirements for the
    authorization.
  • Do not present the notices referred on rules
    3.8.2. and 3.8.4.
  • Do not present the annual report (Article 25
    Decree IMMEX), on the established time or when
    misused the program.
  • Fail to comply with the presentation of the
    payment proof.
  • The company suspension from the Register of
    Importers.
  • With the authorization to perform electronic
    prevalidation and do not pay the public revenue
    stated in the law.

13
NEW SCHEME OF CERTIFIED COMPANY NEEC
  • Its a programm that looks to strenght the
    logisitcs foreign trade chain security, through
    the implementation of minimum national security
    standars. aforementioned Section L .
  • companies wishing to belong to the NEEC must meet
    tax, customs and security requirements, in order
    to obtain significant benefits, such as
  • exclusive lanes
  • speeding up customs clearance
  • simplification and administrative facilities
  • After hours services
  • inspection with high security devices
  • It is expected that by 2012 about 2000 companies
    will get certified.

14
LEGAL FRAMEWORK
  • Customs Law 100-A and 100-B
  • General Character Rules on Foreign Trade Matter
    Chapter 3.8.
  • On December 15th, 2011 was published in the
    Official Journal of the Federation the Fourth
    Resolution of Amendments to the General Character
    Rules on Foreign Trade Matter for 2011", in
    forced on January 2nd, 2012, with that amending
    publication the Certified Company scheme gets
    modify in order to add the "New Certified Company
    scheme", subsisting the traditional figure of the
    one.

15
OBJECTIVE
  • The purpose of the NEEC is to reduce the risk of
    contamination of shipments along the foreign
    trade operations supply chain.
  • This will take place through the implementation
    of the figure of an Authorize Economic Operator
    and within the policy framework by the Regulatory
    Framework of Standards to Secure and Facilitate
    Global Trade (known as SAFE Framework by its
    acronym in English).

16
PROCEDURE
  • The procedure basically consists on 3 stages.
  • The Central Administration of International
    Affairs (ACAI), will be responsible for reviewing
    the follow
  • Request analisys (Documental review).
  • Visit the company's facilities by customs
    authorities.
  • Issue of the Opinion.
  • It is noteworthy that after the filing of the
    application before the ACAI to the issuance of
    the opinion the term is 100 days.
  • After obtaining the favorable Opinion the company
    has a period of 30 days to submit the Application
    before the Central Administration of Customs
    Regulations.

17
CANCELLATION Y VALIDITY
  • Is established as a cause for cancellation to
    stop complying with the format called "company
    profile.
  • May be granted for a period of one year, same may
    be renewed for a similar period, presenting the
    application before the Central Administration of
    Customs Regulations.

18
  • END OF PRESENTATION
  • Department Fiscal (Foreign Trade).
  • Lic. Rosario Huet Covarrubias/ Lic. Francisco
    Gómez Víquez.
  • Phones 52-07-52-03/ 55-25-63-69
  • Mails rhuet_at_goodrichriquelme.com
  • fgomez_at_goodrichriquelme.com
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