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The Strategic fiscal area now has various tax and customs established in different jurisdictions, which are important to identify, the subject of this article is to address that analysis and supplemented by an extract from the various advantages and disadvantages that provides a fiscal area in Strategic Compared with the Automotive Terminal Industry.

1. Tax Benefits

Tax Act on Special Products and Services

In accordance with Articles 8 and 13 of the Tax Law and Production Services, will not be paid that tax when entering goods under the Strategic fiscal area, and at the time of the disposition of the goods subject to the scheme. 

Law of Value Added Tax.

 The Law on Value Added Tax by Articles 9 and 25 granted exemption from the tax to the disposal of any assets subject to the regime in comento, and on the other hand exempt the payment of that tax to goods destined for the regime. 

Law on Income Tax.

However, based on the Law of ISR in Article 31 fraction XV provides that where the purchase of goods that are subject to the regime of strategic fiscal area, the same shall be deducted from the moment they are introduced to this scheme, with the proviso that the amount of assets and investments may not exceed the value of the goods at customs in question. However, last November 29 the Ministry of Finance and Public Credit published a decree through which various benefits are granted to customs precincts audited.

It should be noted that what was for such dependency through the decree ratifying the vast majority of benefits until their date of issue were already under the Customs Act and Rules.

However, while it is true that this new decree provides benefits mostly corroborates and reinforces the vast majority of benefits that were regulated by different laws Let's mention that the decree through its Article 4 fraction XII provides the possibility of transferring goods to the regime of fiscal area of a building strategically located within the constituency of an internal customs, or to strip the border region, accordance with the established by the Tax Administration Service through general rules, but until today this activity has not been regulated.

For purposes of the Act of Value Added Tax through Article 5 of that decree states that are deemed export of services, the use abroad of services provided by taxpayers who have authorization to allocate goods to the regime of fiscal area Strategic in accordance with article 135-A of the Customs Act, under preparation, processing or repair of foreign goods, national or nationalized who are subject to the regime of strategic fiscal area.

 

It gives a tax incentive for taxpayers to allocate goods to the regime of strategic fiscal area in accordance with article 135-A of the Customs Act, to be subject to processing, manufacturing or repair, in an amount equal to the difference in tax income resulting from calculating the utility tax that represents at least the amount increased to implement the provisions of paragraphs a) and b) of section II of Article 216-bis of the Act, and the income tax that would be calculated using the utility tax 3% in both cases, provided they meet the other requirements laid down in article 216-bis of the Law on Income Tax, as well as the requirement and obligations established by the Service Tax Administration by general rules.

 

To calculate the fiscal stimulus in comento taxpayers, to implement the provisions of paragraph a) of section II of Article 216-bis of the Law on Income Tax, may exclude from the calculation referred to in that subsection the value of Inventories used in the process of developing, manufacturing or repair of goods.

 

Customs Act.

The Customs Act through Article 135-B fractions I, III and IV gives certain tax benefits to companies under same fiscal area listed below.
All companies entering goods under such a regime did not pay taxes on foreign trade or countervailing duties, except in the case of foreign goods, in cases provided for in Article 63-A of the Customs Act.

It also states that for those manufacturing companies located in a strategic fiscal area on shortages resulting from their processes, processing or repair did not cause any contribution or countervailing duties. On the other hand not waste returnees did not cause contributions if it is found that have been destroyed in accordance with the General Rules in Respect of Foreign Trade.

General rule in the Field of Foreign Trade

Through the rule 3.3.7 may defer the payment of general import tax under Article 63-A of the Customs Act in pedimentos which cover both the return as temporary importation or introduction to the regime of strategic fiscal area, determining the general import tax.
However, the person who has permission to allocate goods to the regime of fiscal area to carry out the strategic transfer will be responsible for determining the general import tax that would have made and, where applicable, the payment of differences and accessories arising from such determination, who also receives the goods shall be liable for the payment of that tax up to the amount determined by who made the transfer.

 

I. Customs Benefits
In terms of Article 135-B fraction II is not subject to compliance with regulations and non-tariff restrictions and Mexican official standards except those issued in the field of animal and plant health, environment and national security.
In accordance with Article 135-C may remain for a limited period of two years, except for equipment machinery, equipment and special equipment for administrative development. Also, all domestic goods or nationalized to be introduced under this scheme be considered as definitively exported.
In accordance with Rule 2.6.5 and 2.6.10 of the general rule concerning Foreign Trade, is being relieved of the second recognition and enforcement of Annex 18.

Based on the rule 2.11.5 those companies who obtain permission to operate in that regime may determine provisionally, respect the customs value of goods imported temporarily or introducing the system of strategic fiscal area, as appropriate, based on the number who have declared for the effect of the insurance contract of carriage of goods imported or any other objective element that is reflected in this value.

In addition to this benefit, companies are facing an administrative advantage whenever under this scheme in comento not obliged to provide the Customs Agent manifestation of the value referred to in Article 59 of the Customs Act, section III provided that the pedimento Declare the key identifier "VP" in accordance with Appendix 8 of Annex 22 of the Rules general in the field of Foreign Trade.

In order to simplify and reduce logistics costs the Customs Authority introduced into the scheme implementation of the use of "Notices of introduction and extraction of precincts audited strategic goods" who come to replace the import pedimentos in certain circumstances. 

Listed below are the assumptions on which applies the use of the notice of introduction and extraction, and normal use of pedimentos.

 

i) Introduction of goods for handling, storage, custody, exhibition, sale and distribution (state).

The goods not subject to compliance with regulations and non-tariff restrictions and the Mexican official standards, their income is made by means of electronic notice with simplified clearance, while all those goods subject to the regulations are implemented through pedimento with simplified clearance, with can deal pedimentos consolidated monthly.
The introduction of domestic goods or nationalized be done through export pedimento (normal / Consolidated) and electronic notice with simplified clearance (for each consignment)

 

ii) Withdrawal of goods in the same state.
For their return abroad or export is carried out through electronic notice with simplified clearance. To be imported or definitive return to the domestic market is effected by electronic notice and pedimento import Final (transfer or regime change), identifying contributions, duties and non-tariff restrictions and regulations applicable to the date of extraction.

So, transfer to manufacturing firms or deposit is made by Attorney electronic notice and pedimento temporary importation or introduction to deposit tax.
In those cases where it is transferred to another precinct in the same Precinct enabled or the same person in another precinct be conducted by electronic notice. On the other hand when transferred to another fiscal area in another Strategic Precinct is enabled through electronic notice of introduction and pedimento.

 

iii) Introduction of goods for processing, manufacturing or repair

For domestic goods or nationalized is through a pedimento export and electronic notice, on the other hand the goods be carried out through foreign pedimento. It may choose to pedimentos consolidated monthy.