• The Decree will now require, for purposes of the authorization, only the tariff classification for the temporary importation of materials and components, lubricants, oils and packaging materials, but not for the importation of containers and of machinery and equipment.

• This requirement is consistent with the rules and criteria determined by SECON in point 3.2.7 of the “Foreign Trade Rules and Criteria Accord” published in the Federal Official Gazette on July 21, 2006, which sets forth that for purposes of the Maquila and PITEX authorization (now IMMEX), the tariff classification of the goods will include all the goods classified under said tariff classification regardless of the description of the goods authorized in the respective program.

• The Decree now provides for the possibility for IMMEX companies authorized in the Services modality, to use PROSEC preferential duty rates for the importation of machinery and equipment.

• The duration of the IMMEX authorization is now subject to continued compliance with the obligations set forth in the Decree and in the corresponding authorization. Although it would appear that this duration is unlimited, one could interpret it as if any non-compliance with any of the aforementioned obligations is considered as an event for cancellation, even when the authority has not discovered such violation.

• It is now required to keep a detailed volumetric record of the temporarily imported oil and fuels used in the manufacturing process, and to evidence their usage under the Program.

• Companies that have secured more than one Maquila or PITEX authorization, as of the date of effectiveness of the Decree will have only one IMMEX Program. The goods authorized under each of those Maquila or PITEX programs will be automatically authorized in the new IMMEX Program. This would appear to operate as an automatic merger of programs for companies having more than one.

• As an important remark, the 2nd amendment to the Rules provides for companies importing on a temporary basis, the possibility of regularizing goods which legal importation term has elapsed, by using free trade agreements preferential duty rates, PROSEC duty rates or preferential duty rates under the Decree of Region or Border Zone.
Although this benefit is not included in the Decree, IMMEX companies can have access to it, since the main activity undertaken by said companies is the temporary importation of goods.
Legal Certainty
The Decree contains certain provisions that have not been regulated yet and will be further published by SECON or Hacienda. This creates legal uncertainty, since the rules that will apply in those specific cases are still unknown.

• Matters to be regulated by SECON:
SECON, with the prior opinion of Hacienda, will publish administrative rules
in the Federal Official Gazette with respect to the following:

a) Sensitive Goods:
i. The specific requirements that importers must comply in order to be entitled
to import on a temporary basis the goods listed in Annex II of the Decree;ii. The quantity limits for temporary importation of textile and apparel goods listed in Annex III of the Decree; the mechanism to determine such amounts; and the specific requirements for their importation.
The requirements and mechanisms mentioned in the paragraphs above must be published no later than February 28, 2007. In the meantime, the goods listed in Annexes II and III of the IMMEX Decree will continue subject to the provisions of the so called Sensitive Goods Accord, published in the Federal Official Gazette on October 30, 2003 and amended on January 30, 2004.
a) IMMEX under the services modality:
The activities that may be performed by companies that secure their Program under the services modality and the specific requirements that must be met in order to obtain a Program under that modality.

The activities and requirements mentioned in this paragraph must be published no later than February 28, 2007. In the meantime, the Accord that determines the activities that may be performed by the Services Maquila companies, published in the Federal Official Gazette on August 8, 2003 remains in force.
a) Granting of the IMMEX Program control number: Those companies that before the entrance into force of the IMMEX Decree had a Maquila or PITEX program authorization will be assigned with a new control number.

If at the time the IMMEX Decree becomes effective the Maquila or PITEX company complies with tax identification and registration requirements set forth in the Decree, SECON will assign them with an IMMEX control number and an effectiveness date without the need of further procedures.

The new control numbers and their effectiveness dates will be published in the Federal Official Gazette. In the meantime, Maquiladora or PITEX companies must use their corresponding Maquila or PITEX control numbers, which will be void as of July 1, 2007.

• Matters to be regulated by Hacienda:
The Decree now allows Hacienda to become a regulator of not only customs operational matters, but other matters through the Rules. The fact that the Rules can be easily amended by Hacienda and the benefits and requirements set forth therein may be changed at any time (e.g. from 2002 to this date, the Rules have been amended approximately 34 times) creates uncertainty.

The Decree provides that the following matters will be regulated in the Rules:
a) additional “benefits” granted to certified companies;
b) transfers to submanufacturing companies;
c) transfers or sales performed by IMMEX companies of the autoparts industry (OEMs) to terminal automotive companies;
d) benefits related with the inventory control systems;
e) specific requirements related with the geographical coordinates of the tax and industrial facilities’ domiciles;
f) transfers and movement of temporarily imported goods between controlling and controlled companies;
g) payment and deferral of duties;
h) conditions for the extension of the term to return or change the customs regime of temporarily imported goods when a Program is cancelled; and
i) requirements for value added tax refunds on certain specific cases... more information.