Hilda Marquez Administrative Manager of I-Xport providers of ...

healthyapricotΜηχανική

5 Νοε 2013 (πριν από 3 χρόνια και 7 μήνες)

140 εμφανίσεις

Pursuant

to

Article

59

of

Customs

Law,

Anyone

importing

goods

should

comply
,

without

detriment

to

other

obligations

provided

by

the

Law
,

with

the

following
:

I
.

Make

use

of

Inventory

control

systems

in

an

automated

form
,

that

maintain

at

all

times

the

updated

registers

of

all

foreign

trade

goods
,

same

that

will

be

accesible

to

Customs

authority

upon

request
.


REGULATIONS

FEDERAL TAX CODE


Pursuant

to

Article

28

of

the

Federal

Tax

Code
.

The

persons

that

in

accordance

with

the

fiscal

dispositions

are

bound

to

keep

accounting

records,

should

observe

the

following

rules
:.........


IV
.

Will

keep

a

control

of

their

inventories

of

merchandise
,

raw

materials
,

work

in

progress

and

finished

goods
,

regardless
.

This

will

consist

on

a

registry

that

will

allow

to

identify

by
;

units
,

products
,

concepts

and

date,

the

increase

or

decrease

in

such

inventories
,

as

well

as

the

initial

and

ending

inventory

balance

for

each

year
.

Within

the

concept

you

must

indicate

if

it

is

a

return
,

purchase
,

donation
,

or

destruction

among

others
.

REGULATIONS

GENERAL RULES IN EXTERIOR COMMERCE


Pursuant to Rule 4.3.3 of the General Rules for
Foreign Trade, for the effects of articles 59,
fraction I, 108, 109 and 112 of Customs Law, the
companies under IMMEX program that import
goods
temporarily under
this program, must have
an automated
Inventory
control, that contains at
least the catalogs/modules established in Annex
24 paragraph I of said rules

REGULATIONS



Pursuant

to

Article

10 of
the

IMMEX
Decree
.

Companies

on

the

program

may

apply

the

simplification

by

SAT
thru

the

General Rules in
Foreign

Trade
,
to

keep

the

automated

Inventory

Control
system

refered

to

by

Law
.


REGULATIONS

IMMEX DECREE


ARTICLE 24

FRACTION

IX
.

Keep

track

of

your

inventory

control

in

an

automated

form
,

observing

provisions

in

article

10

of

the

present

decree
,

and


FRACTION

X
.

In

the

case

of

temporary

imports

for

fuel

and

lubricants

that

are

used

to

achieve

the

manufacturing

operations

under

this

program
,

these

must

have

a

strict

volume

control

and

prove

its

consumptions
.





LEGAL BASIS

PROSEC DECREE



.....

Presenting

this

information
,

does

not

exempt

the

producers

of

the

obligation

to

use

the

computer

system

for

the

inventory

control

registered

in

their

accounting

books
,

that

complys

with

the

requirements

established

by

Secretaría

de

Hacienda

y

Crédito

Público

(
Mexican

IRS)
.

REGULATIONS


Article

185
-
A
.

He

who

does

not

comply

with

disposed

in

fraction

1

from

article

59

from

this

Law

commits

an

infraction

related

to

the

obligation

of

keeping

an

automated

system

for

inventory

control
.


SANCTIONS



Article

185
-
B
.

Their

will

be

a

fine

applied

in

the

amount

of

$
10
,
243
.
00

a

$
20
,
486
.
00

to

who

commits

this

infraction

related

to

the

obligation

of

keeping

an

automated

system

for

the

control

of

their

inventories

foreseen

in

article

185
-
A

of

this

Law
.

FINES

Definite

suspension

from

the

importers

Registrar

(Rule

1
.
3
.
4
,

paragraph

XII,

y

fraction

I)
.


The

taxpayer

that

doesn’t

keep

the

accounting,

registers,

inventories

or

media

to

control,

what

he

is

obliged

to

keep

according

to

the

dispositions

of

the

fiscal

and

Customs

Laws
;

or

hides,

alters

or

destroys

totally

or

partially
.



SANCTIONS


ARTICLE

27
.
-

Ground

for

cancellation

of

the

program

if

the

company

is

found

in

any

of

the

the

following

assumptions
:


I.

Not complying with any of the obligations
foreseen in the present Decree;





CANCELATION OF IMMEX PROGRAM


File Integration



Authorization of the IMMEX and its
extensions
.


Authorization of the PROSEC and its extensions.


Broker
´
s proxy


Valuation report


Certificate of Origin


Permits (Rule 8th,
Semarnat
,
Cicoplafest
,
etc
)


Pedimentos

BEST PRACTICES

FILING PEDIMENTOS



BY
STATUS



BY PERIOD




MANUALS


Of Operation


Of Internal Audit


Detailed documents of the procedures in a
systematic and orderly manner.


The manuals must also establish internal and
external training programs.

BEST PRACTICES


PROCESS OF AUTOMATION


Analysis and audit of the Inventory Control
System.



Discharges


Permit Control


EDI transmission of invoices,
emanifest

BEST PRACTICES