3- Tax Deposits
The Tax Deposits regime refers to the storage of goods in warehouses of deposit, authorized by the Customs. The goods deposited (both foreign and domestic), may be stored as long as necessary, as long as there is a storage contract that supports it and is paid for this service.
Goods under Tax Deposits regime can be retired (partially or fully), to:
- Import or export definitively (according to their origin, domestic or foreign)
- Return abroad or rejoin to the national market.
4- Transit of Goods Regime
It consists of the transfer of goods under fiscal control. There are two ways:
- Intern transit. Transfer from a national custom to another.
- International transit. It is the transfer of goods from an international custom to another crossing our country.
5- Regime of Manufacturing, Transformation or Repairing in Strategic Fiscal Offices
This regime consists of the entry of foreign or domestic goods to said property, for its repair, transformation or processing, either to be returned abroad or to be exported.
The entry of foreign goods under this regime is subject to the payment of the general import tax and the applicable compensatory quotas. The general import tax must be determined when the goods are destined to this regime.
The goods destined to this regime, in no case will be able to be removed from the audited area, if it is not for its return to the foreigner or for its export.
If the customs authorities authorize it, goods stored in these premises may be processed, processed or repaired. The return of the products that result from these processes must pay the general import tax.
6- Regime of Strategic Fiscal Offices
This regime refers to the entry for a limited period, from foreign, national or nationalized goods, to the strategic fiscal offices to be distributed, sold, stored, guarded, exhibited, transformed or repaired.
- No taxes will be paid to Foreign Trade or compensatory fees.
- They will not be subject to compliance with non-tariff regulations and restrictions or Mexican official standards
- Decreases resulting of the processes will not cause any contribution or compensatory fees.
- Non-returned waste will not cause contribution, provided that is proven that they have been destroyed in compliance with the control provisions, that establishes the Tax Administration Service through rules, determining the contributions and compensatory fees.
The Tax Deposit regime consists of the storage of merchandise, whether of foreign or national origin, in warehouses of deposit, authorized by Customs.
This regime allows the entry of goods from abroad, without the immediate payment of the contributions to Foreign Trade, since the choice of the import regime is deferred, keeping the goods stored as long as necessary, paying for the service and being backed by a storage contract
While a merchandise is under a tax deposit scheme, it can return abroad by internal transit, or it can be extracted in whole or in part for its import, paying taxes and agreed services.
CUSTOMS IN MEXICO
Mexican customs (49) are located mainly in the border areas: on the northern border with the United States, on the south with Belize and Guatemala, and also on strategic places, such as seaports on the coasts of the Gulf of Mexico and the Pacific, as well as some interior points of Mexican national territory.
At Shalom Logistics we manage all the customs processes in the main Customs of Mexico.