Decree for the promotion of strategic bonded warehouse | KPMG | MX
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Decree for the promotion of strategic bonded warehouse and its regime

Decree for the promotion of strategic bonded warehouse

The development of the strategic bonded warehouse (REF for its acronym in Spanish) will receive new impetus in Mexico while its operation will be encouraged.


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On February 4 it was published in the Official Gazette, the “Decree for the promotion of strategic bonded warehouse and its regime" (Decree), by which various tax incentives are granted, as well as administrative facilities, for taxpayers who obtain authorization to allocate goods to the regime.

With the publication of the Decree, in force since February 5, the document published on 30 November 2006, which granted benefits to custom regime of strategic bonded warehouse, was repealed.

Among the main objectives of the Decree are set conditions to re-launch the development of strategic bonded warehouse in the country and encourage its operation.


Tax incentives

Regarding tax incentives, an amount equal to the amount of levies that should be filed due to the authorization of strategic bonded warehouse is provided, which can be credited against the amount payable for such levies.

Also the possibility of paying the customs processing fee, machinery and equipment to be used in the manufacturing processes, transformation or repair within the strategic bonded warehouse (1.76 per thousand), and other goods (fixed fee) is provided.

Therefore, a tax incentive is granted and consists in the resulting difference from applying the amount indicated in the corresponding subsection in accordance with the Federal Law of Rights and the amount established by subsections II and III of the same legal standard.


Administrative facilities


Companies that are authorized to allocate goods from the strategic bonded warehouse, will have different administrative facilities, like the immediate registration in the Registry of Importers of Specific Sectors is established; as well as certification for Value Added Tax (VAT) and the Special Tax on Production and Services (IEPS for its acronym in Spanish), as long as the corresponding applications are filed.

In terms of rectifications, it is possible to modify the origin of goods within the three following months in which the clearance is carried out, without requiring authorization from the Mexican Tax Authorities (SAT for its acronym in Spanish), provided that certain free customs clearance without review has been determined and the SAT has not started a formal review.

Also, facilities regarding to clearance of goods and removal of strategic bonded warehouse are granted, which may be carried before any customs in non-business day and time:

  • Different rates for the assessment of taxes on foreign trade can be applied
  • It may remove or introduce goods to the strategic bonded warehouse without considering that there is an import or export, as appropriate, provided that the conditions are met
  • It will be possible to make transfer of goods subject to strategic bonded warehouse to maquiladora entities (IMMEX for its Spanish acronym)

In addition to this, the automatic extension of authorizations to allocate goods and to enable a facility for the introduction of goods under the regime of strategic bonded warehouse, could be done with the submission of the corresponding application, as long as the taxpayer is up to date in the compliance with its tax obligations and the obligations related to the authorization.

Finally, it is important to mention that under the Decree, the SAT may issue the provisions required for the correct and proper implementation.



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