Decree for the promotion of strategic bonded warehouse and

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Tipo: Regulatory update
Decree for the promotion of strategic bonded
warehouse and its regime Esta área se dedica a brindar apoyo a
las personas morales y físicas en el
correcto cumplimiento de las
disposiciones fiscales.
Fecha: 15/02/2016
Flashes Fiscales
La Práctica de Impuestos analiza de
manera detallada los efectos que
puedan tener en su empresa las
diversas disposiciones regulatorias.
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.
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repealed.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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© 2016
KPMG Cárdenas Dosal, S.C. la firma mexicana miembro de la red de firmas miembro independientes de KPMG afiliadas a KPMG
International Cooperative (“KPMG International”), una entidad suiza. Blvd. Manuel Ávila Camacho 176, México, 11650, D.F. Todos los derechos
reservados.
KPMG International Cooperative (“KPMG International”) es una entidad suiza. Las firmas miembro de la red de firmas independientes de KPMG
están afiliadas a KPMG International. KPMG International no provee servicios a clientes. Ninguna firma miembro tiene autoridad para obligar o
comprometer a KPMG International ni a ninguna otra firma miembro frente a terceros, ni KPMG International tiene autoridad alguna para obligar o
comprometer a ninguna firma miembro.
KPMG y el logotipo de KPMG son marcas registradas de KPMG International Cooperative (“KPMG
International”), una entidad Suiza.
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