ARTICLE 11: REQUIREMENTS FOR THE AUTHORIZATION OF A PROGRAM

    The Ministry, with the prior favorable opinion of the Service Tax Administration (Servicio de Administración Tributaria), will authorize the Program to the legal entity that complies with the provisions of this Decree, in accordance with the following:

  • The interested party must submit their request to the Ministry in the formats established by it, specifying:
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  • General data of the company, including those corresponding to partners and / or shareholders and legal representative.
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  • Detailed description of the production process or service that includes the installed capacity of the plant to process the merchandise to be imported or to carry out the service object of the Program and the percentage of that capacity actually used. (RGCE 2020: Regla 7.3.3)
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  • In the case of merchandise included in Annex II of this Decree (DECRETO IMMEX: Anexo II), the tariff classification of the merchandise referred to in article 4, section I thereof (DECRETO IMMEX: Art. 4) to temporarily import and of the final product to be exported under the Program, which correspond according to the Rate.
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  • The commercial description of the merchandise referred to in article 4, sections II and III of this Decree (DECRETO IMMEX: Art. 4) to temporarily import under its Program.
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  • The productive sector to which the company belongs to.
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  • The commitment to make annual sales abroad for a value greater than 500,000 USD or its equivalent in national currency, or, to invoice exports, at least for 10% of its total billing.
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  • The additional information determined by the Ministry in the aforementioned format.
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  • The interested party must attach the following to the request referred to in section I of this article:
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  • Testimony or certified copy of the deed in which the society contract and, where appropriate, of its modifications to the administration and shareholding system in which the registration data appear before the corresponding Public Registry.
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  • Copy of the document that legally proves the possession of the property where the operation of the Program is intended to be carried out, in which the location of the property is indicated, attaching photographs thereof.
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    In the case of lease or bailment, it must be proven that the respective contract establishes a forced period of minimum one year and that it remains valid for at least eleven months, at the date of submission of the request.

     

  • Contract of maquila, buying and selling, purchase orders or firm orders, that prove the existence of the export project.
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  • The additional information determined by the Ministry in the aforementioned format.
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  • Investment program containing:
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  • Information regarding the plans of the facilities, the location and photographs of the premises where the operations will be carried out;
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  • Description of the investment amounts to be made in real estate, machinery and equipment;
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  • Number of people hired or to be hired directly or indirectly;
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  • Estimated or total value of the imports to be made during the period of 2 years, if applicable;
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  • Volume or estimated value of the production or service to be performed during the 2-year period, and
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  • Schedule of the investment program under the Agreement published by the Ministry for this purpose when the program request is for the importation of the merchandise indicated in Annex II of this Decree.
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    In cases where the request to obtain the Program is submitted through electronic means, it would not be necessary to present a certified copy of the documentation mentioned in this section.

     

  • The request must have the following:
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  • Advanced electronic signature certificate of the Service Tax Administration (Servicio de Administración Tributaria). (CFF: Art. 17D) (CFF: Art. 17E) (CFF: Art. 17F) (CFF: Art. 17G) (CFF: Art. 17H) (CFF: Art. 17I) (CFF: Art. 17J) (CFF: Art. 30)
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  • Federal Taxpayer Registration active.
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  • That their fiscal address and the address in which they carry out their operations under the Program, are registered and active in the Federal Taxpayer Registration.
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  • Document proving that it is not in the listings of companies published by the Service Tax Administration (Servicio de Administración Tributaria), in terms of articles 69 and 69-B, third paragraph of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 69) (CFF: Art. 69B), with the exception of the provisions of section VI of said Article 69. (CFF: Art. 69)
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  • Positive opinion in force issued by the Service Tax Administration (Servicio de Administración Tributaria), on compliance with the tax obligations of the applicant in terms of the provisions of article 32-D of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 32D)
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  • Companies that request to operate under the modality of controlling companies, must comply with the additional requirements (LA: Art. 100A) that the Ministry establishes by agreement.
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  • Prior to the approval of the Program, an inspection visit of the place or places where the interested party will carry out the Program operations will be carried out, by:
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  • The Ministry, in all cases.
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  • Together with the Service Tax Administration (Servicio de Administración Tributaria), when the temporary importation of merchandise is requested, referred to in Annex II of this Decree (DECRETO IMMEX: Anexo II) and in any other case determined by said authorities.
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    The visit referred to in this section will have the purpose of verifying that the interested party has the installed capacity to process the merchandise to be imported or to carry out the service object of the Program.

     

    If, as a result of said visit, it is stated that the applicant only has the property in which the operations will be carried out, the Program will be authorized for a preoperative period of three months and may import exclusively the merchandise indicated in Article 4, section III of this decree. (DECRETO IMMEX: Art. 4)

     

    After the aforementioned period, or before, at the request of the Program holder, a new inspection visit must be carried out in order to verify that the petitioner has installed the machinery and equipment necessary for the realization of the object of the Program (RGCE 2020: Regla 1.3.3) (RGCE 2020: Regla 7.3.1) that has been authorized and once the favorable resolution of the competent authority has been obtained, when appropriate, may import the merchandise referred to in Article 4, sections I and II of this Decree. (DECRETO IMMEX: Art. 4)

     

  • Repealed.
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    The Program may be extended to include, among others, merchandise indicated in Annex II of this Decree (DECRETO IMMEX: Anexo II); Program modalities; processes or activities determined by the Ministry through an Agreement published in the Official Journal of the Federation (Diario Oficial de la Federación), as well as controlled societies and companies to carry out processes under the modality of outsourcing, and must submit to the Ministry the request in the format established by it. (RGCE 2020: Regla 3.7.21)

    The Ministry shall issue the resolution upon request of a Program within a period of fifteen business days, counted from the day following the date on which the request is submitted. In the other procedures related to a Program, the period will be ten business days.

    After these periods have elapsed without a resolution being issued, it will be understood that the Ministry resolved favorably and will issue the corresponding resolution.