Foreing Trade Business, INMEX Incentives


Hola Todos!

This is Augusto Corallo from Mexico City.

Further my previous info, let me introduce you the incentives for IMMEX programs

Basically it is a contribution (import tax, value added tax, customs processing fees, among the most common) that must be paid, determined or exempted at the time of the importation of goods.

Details go as follows

Import Tax (IGI)

Taxes on foreign trade (IGI) will not be paid. Article 104, Section I of the Customs Act. It also includes non-payment of antidumping duties when they exist.

Value added tax (VAT)

No VAT is payable on imports in terms of customs legislation, are temporary.

This exemption shall not apply in the case of goods which are intended to customs arrangements for temporary importation for processing, transformation or repair in maquila programs. Article 25 Section I of the VAT Act.

Replacing may apply a tax credit consisting of a sum equal to 100% tax payable on imports, which will be credited against the value added tax payable by those activities, provided they obtain a certification from the Service Tax Administration. Article 28-A first paragraph of the VAT Act. Certification must be obtained for VAT, after obtaining the IMMEX


Customs (DTA)

 $ 259.00 per document Mexicans temporary import pesos. Article 49, section III of the Federal Law of Rights.