Mexico: Foreign trade and AEO program changes, compliance rules for maquiladoras

Mexico: Foreign trade and AEO program changes

Changes to the Authorized Economic Operator (AEO) program offer customs-related benefits for maquiladoras.


One change allows tariff relief for a period of 36 months for merchandise imported temporarily into Mexico, or specifically with regard to maquiladoras, merchandise transferred to companies not operating under the IMMEX (Industria Manufacturera, Maquiladora y de Servicio de Exportación) regime.

  • Another change reflects new measures under the law on general import and export taxes (Impuestos Generales de Importación y Exportación—LIGIE) effective at the end of 2020. These eliminated certain low-volume tariff items and subheadings, modified tariff descriptions, and revised commercial identification numbers (números de identificación commercial—NICO) by adding two additional digits at the end of the tariff items (thus a fifth pair, using 10 digits, all intended to provide better statistical control of import or export transactions).
  • Regarding value added tax (VAT) certifications, companies that did not timely submit their renewal request at the end of 2020 may have had their VAT certifications canceled.
  • With regard to labor reforms, companies need to evaluate the implications of “subcontracted” personnel because for VAT certification purposes, there must be updates reflecting this information from suppliers.

Read a January 2021 report (Spanish) prepared by the KPMG member firm in Mexico

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