Maquiladora

Maquiladora

  • IMMEX and IGA payment

    Question: One of our suppliers in Mexico that is an IMMEX is telling us that they have to pay IGI tax (General Import Tax) on the import of raw materials from China because MX does not have a free trade agreement with China.  Can someone from the membership verify if this is correct? I thought […]

  • IMMEX repair and return

    Question: USMCA article 2.8 provides for duty free entry for material returned for repair or returning after repair, regardless of origin, as long as the shipment is between USMCA countries.  The specific item does not qualify for USMCA due to RVC, but is made in and shipped between member countries. The IOR is an IMMEX […]

  • Mexico Maquiladora, USMCA & VAT

    Question: Have a question regarding maquiladora imports.  At a previous company we used a maquiladora, however at my new company their maquiladora requested that we provide a USMCA. Well imports to a maquiladora are free of duty, so perplexed why this one needs a USMCA.  At the previous company and at this company the goods […]

  • SETTING UP NEW MAQUILA

    QUESTION: My company is planning to set up a new FTZ on the Mexican border at this time we are looking for a location site and all the additional requirements. My question is how long it takes to get the approval for the bonded warehouse from CBP, in addition, most of the products will be […]

  • Multiple maquilas

    QUESTION: My company currently operates a maquila in Mexico.  I’d like to understand the pros and cons of simply expanding our current operation, versus opening a second maquila.  I get at least some of the pros of expanding our current location. There is plenty of physical room at our current location to add capacity.   And […]

  • Maquila, U.S. Assists and Valuation

    QUESTION: We import to the U.S. from a related maquila entity. There is another different (related) U.S. principal which owns the factory assets and material. Recently an urgent situation drove us (U.S. importer) to purchase material for the maquila. The cost was not billed back to the principal. My concern is that this was an assist, and […]

  • MAQUILA STICK TRANSFER ORDERS

    QUESTION: Our company has a maquila in Mexico(maquila A) where we produce goods.  We will be opening a second maquila in Mexico for assembly purposes (maquila B).  Goods will be moving from both maquila A to maquila B and from the US to maquila B.   Once the finished product is assembled,  it will be sold […]

  • IMMEX / MAQUILA PROCESSES

    QUESTION: Can I get details on how IMMEX and Maquiladora operations work from the US compliance point of view?   If US company USA, Inc exports previously imported goods to MX company Immex Co, then what record keeping requirements do you have in place for USA, Inc.?   We are looking at EAR99 machinery, nothing fancy.   When […]

  • MAQUILA DRAWBACK

    QUESTION: Can you claim drawback on goods imported from a country other than Mexico or Canada, and subsequently exported to Mexico for assy into a new and different article of commerce in a Maquila operation? Would not think that this would meet the Customs definition of an export because the goods  “are not united with […]

  • MAQUILA PROCESS

    QUESTION:   We are looking to have parts machined in Mexico at a Maquiladora.   We would issue a PO to Company A which is located in the US. Company A has a subsidiary in Mexico which operates under a Maquiladora (we’ll refer to them as Company B).   Company A would pick up our […]

  • MAQUILLA SHIPMENT VALUATION

    Question: Can a Maquilla provide the transactional value between the US seller and their customer on a proforma invoice ? *********** Answers: Difficult because the maquiladora does not book the assist costs on its books, and the proforma invoice would have to include assists.   Also the material costs and “value-added” in Mexico are usually estimated […]

  • MAQUILA COST SAVINGS CALCULATIONS

    Question: We operate a Maquila in Tijuana and apply various types of duty reduction benefits such as Prosec, Regla 8VA, NAFTA, and MS.  Additionally we apply for NAFTA benefits in the US as well for qualified items. What savings calculations methods does the membership use in reporting to upper management on all of the above? […]