1 / 14

REGULATIONS

REGULATIONS. Pursuant to Article 59 of Customs Law, Anyone importing goods should comply , without detriment to other obligations provided by the Law , with the following :

sebastian-sykes
Télécharger la présentation

REGULATIONS

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. REGULATIONS Pursuant to Article 59 of Customs Law, Anyoneimportinggoodsshouldcomply, withoutdetrimenttootherobligationsprovidedbytheLaw, withthefollowing: I. Make use of Inventorycontrol systems in anautomatedform, thatmaintain at all timestheupdatedregisters of allforeigntradegoods, samethatwill be accesible toCustomsauthorityuponrequest.

  2. REGULATIONS FEDERAL TAX CODE Pursuant to Article 28 of the Federal Tax Code. Thepersonsthat in accordancewiththe fiscal dispositions are boundtokeepaccounting records, should observe thefollowing rules:......... IV. Willkeep a control of theirinventoriesof merchandise, rawmaterials, work in progressand finishedgoods, regardless. Thiswillconsiston a registrythatwillallowtoidentifyby;units, products, concepts and date, theincreaseordecrease in suchinventories, as well as theinitialand endinginventory balance foreachyear. Withinthe concept youmustindicateifitis a return, purchase, donation, ordestructionamongothers.

  3. REGULATIONS GENERAL RULES IN EXTERIOR COMMERCE Pursuant to Rule 4.3.3 of the General Rules for Foreign Trade, for the effects of articles 59, fraction I, 108, 109 and 112 of Customs Law, the companies under IMMEX program that import goods temporarily under this program, must have an automated Inventory control, that contains at least the catalogs/modules established in Annex 24 paragraph I of said rules

  4. REGULATIONS PursuanttoArticle 10 of the IMMEX Decree.CompaniesontheprogrammayapplythesimplificationbySAT thruthe General Rules in ForeignTrade, tokeeptheautomatedInventory Control systemreferedtobyLaw.

  5. LEGAL BASIS IMMEX DECREE ARTICLE 24 FRACTION IX. Keeptrack of yourinventory control in anautomatedform, observingprovisions in article 10 of thepresentdecree, and FRACTIONX. In the case of temporaryimportsfor fuel and lubricantsthat are usedtoachievethemanufacturingoperationsunderthisprogram,thesemusthave a strictvolume control and proveitsconsumptions.

  6. REGULATIONS PROSEC DECREE • ..... Presentingthisinformation, doesnotexempttheproducers of theobligationto use thecomputersystemfortheinventory control registered in theiraccountingbooks, thatcomplyswiththerequirementsestablishedby Secretaría de Hacienda y Crédito Público (Mexican IRS).

  7. SANCTIONS Article 185-A. He whodoesnotcomplywithdisposed in fraction 1 fromarticle 59 fromthisLawcommitsaninfractionrelatedtotheobligation of keepinganautomatedsystemforinventory control.

  8. FINES • Article 185-B. Theirwill be a fine applied in theamount of$10,243.00 a $20,486.00 towhocommitsthisinfractionrelatedtotheobligation of keepinganautomatedsystemforthe control of theirinventoriesforeseen in article185-A of thisLaw.

  9. SANCTIONS Definite suspension from the importers Registrar (Rule 1.3.4, paragraph XII, y fraction I). The taxpayer that doesn’t keep the accounting, registers, inventories or media to control, what he is obliged to keep according to the dispositions of the fiscal and Customs Laws; or hides, alters or destroys totally or partially.

  10. CANCELATION OF IMMEX PROGRAM ARTICLE 27.- Ground for cancellation of the program if the company is found in any of the the following assumptions: I. Not complying with any of the obligations foreseen in the present Decree;

  11. BEST PRACTICES • File Integration Authorization of the IMMEX and its extensions. Authorization of the PROSEC and its extensions. Broker´s proxy Valuation report Certificate of Origin Permits (Rule 8th, Semarnat, Cicoplafest, etc) Pedimentos

  12. FILING PEDIMENTOS BY STATUS BY PERIOD

  13. BEST PRACTICES • MANUALS Of Operation Of Internal Audit Detailed documents of the procedures in a systematic and orderly manner. The manuals must also establish internal and external training programs.

  14. BEST PRACTICES • PROCESS OF AUTOMATION Analysis and audit of the Inventory Control System. Discharges Permit Control EDI transmission of invoices, emanifest

More Related