Companies operating in Mexico under the VAT/IEPS certification program should review the tariff classifications associated with their certifications following renewal to ensure they remain consistent with their current temporary import operations and authorized production processes.
The VAT/IEPS certification program is available to qualifying IMMEX and other export-oriented manufacturers and allows them to apply a tax credit against the 16 percent value-added tax and applicable IEPS that would otherwise be payable on covered temporary imports. The program is intended to facilitate cross-border manufacturing operations while requiring participating companies to maintain robust customs, inventory control, and compliance procedures.
Under Mexico’s 2026 General Foreign Trade Rules, companies certified under the VAT/IEPS program that want to add goods or tariff classifications associated with their certified production processes must submit the applicable notice at least one month before importing the affected goods.
The filing must identify the tariff classifications and merchandise and include a flowchart demonstrating how the goods enter Mexico, are received by the company, are incorporated into the production process, and ultimately exit the country. This requirement makes the relationship between the imported goods and the company's authorized production process particularly important.
Recent developments involving certification renewal resolutions issued by Mexico's General Administration of Foreign Trade Audit (AGACE) underscore the importance of reviewing applicable tariff classifications, particularly where companies have previously submitted notices adding goods or tariff classifications associated with their certified production processes. Inconsistencies in information or documentation submitted through the notice process may result in an AGACE request for additional information or corrective action.
Companies receiving a VAT/IEPS certification renewal should therefore consider comparing their current temporary import activity against the tariff classifications associated with their certifications, identifying classifications that have been added or changed, and confirming that documentation exists demonstrating how the corresponding merchandise is incorporated into the authorized production process.
Companies that identify discrepancies should evaluate whether additional filings or supporting documentation are appropriate before importing affected merchandise.
For more information regarding VAT/IEPS certification requirements, tariff classification additions, or compliance with Mexico's General Foreign Trade Rules, please contact STR.
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