Customs Law

VTZ possesses ample experience in customs matters, allowing us to guide our clients by providing the most comprehensive advice and, thus, securing compliance with their customs operations. Our lawyers also yield strategic and legal assistance in dealing with local complexities so that our clients can concentrate in what matters to them: their business.

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Duty Deferral and Export Programs
(IMMEX or maquiladora law)

VTZ advises companies in obtaining the best customs framework for their operations in Mexico, which may also include a joint analysis of tax issues. By counseling on best customs regimes, duty deferral and export programs (IMMEX or maquiladora), duty drawback, company certification for customs/security or tax purposes, among others, VTZ aims to maximize the resources of our clients in their international operations.

Operative Customs Services

Due to the evolving complexity of customs regulations, VTZ understands that the management and control of international operations may pose an undue burden on companies. Hence, we offer assistance to companies in operational matters, such as the inventory control of foreign raw material, foreign trade record keeping, representing clients before tax and customs authorities, and filing relevant notices in the foreign trade sole electronic window.

Customs Audits

Customs audits are an important practice for companies that wish to detect and correct errors in a timely fashion so as to avoid the possibility of a tax contingency, or as part of the due-diligence process prior to mergers, acquisitions and divestitures. We therefore provide this service in strict adherence to audit rules and procedures with the purpose of verifying integral compliance with legal, tax, customs and foreign trade provisions that may apply to the importation and exportation of goods.

Tariff Classification

VTZ works jointly with the relevant customs broker in order to provide tariff classification for goods that are difficult to classify. Whenever necessary, we request advisory rulings to the relevant customs authorities.

Origin of Goods

With the purpose of taking maximum advantage of the benefits provided by the many trade agreements to which Mexico is a party, we review the certification of the origin of goods imported into the country, including determination and calculation of content origin, application for advisory opinions or advanced rulings, and assistance in origin verifications carried out by Mexican or foreign authorities.

Customs Valuation

Declaring the adequate value of goods before customs authorities is a crucial matter for securing compliance and stability in business operations of companies. VTZ offers services that entail the analysis and counseling for calculating the applicable import duties contingent on the proper customs value of goods, including transfer pricing elements.

See Also: Regulatory and Tax

Relevant Cases

Obtaining an advance ruling for a principal in the electronic sector to avoid constituting a Permanent Establishment in Mexico due to sales activities in the Mexican territory.

Obtaining a customs processing fee (DTA) refund of 80 million on the importation of fertilizers after a five year litigation process.

Executing the first customs settlement agreement in Mexico with a value of over 120 millions pesos, concerning the importation of goods of the medical sector.

Obtaining an advance ruling for an IMMEX company to avoid withholding VAT for the purchase of temporarily imported goods (pursuant to 2013 legislation).

Contacts

Eduardo Zepeda Grimaldo
eduardo@vtz.mx

Verónica Vázquez
vero@vtz.mx