The Federal Commission for the Protection against Sanitary Risks (Cofepris) clarified a criterion related to IMMEX companies and sanitary regulation.
For Cofepris, transfer operations between a National Provider and an IMMEX company are not subject to sanitary regulation.
In response to a query from the Confederation of Associations of Customs Agents of the Mexican Republic (CAAAREM), Cofepris issued the following criteria:
“Based on Article 371 of the General Health Law and since at the time of importation of the different inputs for the elaboration, transformation or repair under the protection of the maquila program (IMMEX), they complied with the regulation corresponding non-tariff under the temporary regime in the modality of maquila, I inform you that regarding the sanitary regulation for operations of alienation of merchandise through transfer made by a national supplier to a company with IMMEX Program, they do not require a new Sanitary Permit for importation by this Federal Commission ”.
IMMEX
The IMMEX program has several modalities, including the refuge, under which a registered Mexican entity can act as a legal entity that assumes the legal risks and responsibility of the manufacturers operating under its IMMEX registry.
In this way, foreign entities gain the experienced partner’s knowledge of local requirements and thus can focus on manufacturing work.
In addition, the IMMEX program provides various benefits such as deferring the general import duty and the customs processing fee with a specific quota.
If the relevant merchandise originates from a country with which Mexico has a Free Trade Agreement, the corresponding imports will be exempt from the General Import Tariff and said tariff should not be paid unless they are destined to remain in Mexico permanently.
However, IMMEX companies are obliged to pay the Value Added Tax applicable to imports of raw materials and fixed assets, unless a VAT Certification is requested.
Among others, a condition of the program is to export at least $ 500,000 in finished products annually, or 10% of annual sales within a timeframe established by the government.
Also, companies that operate under the IMMEX program in Mexico must use an inventory control system under the so-called “Annex 24” of the foreign trade regulations.
