Basic Foreign Trade Course

BASIC TRAINING COURSE IN FOREIGN TRADE AND CUSTOMS
CUSTOMS AND INTERNATIONAL TRADE PROFESSIONAL UNIT
TEACHER: FEDERICO GRAJALES LUNA
The main objective of the preparatory course is to link the academic field and the work field.
PREPARATORY COURSE
[pic]
Customs and International Trade Professional Unit SC
Content of the Basic Training Course in Customs and International Trade.
Objective: The Basic Training Course in Customs and International Trade is of a preparatory
introductory nature to the Customs Technician Career, it provides elementary training in general
concepts, procedures, professional-business field and profiles of the work skills required in the
main jobs in the industry, both in the government sector and in the private sector.
1. Identification of the main actors involved in an International Trade operation.
1. The Importer-Exporter Client.
2. The Local Carrier.
3. The Customs Agent.
4. The Cargo Consolidator.

5. The International Carrier.
2. Internal organizational chart of International Trade services companies and Descriptive Letters
of the main job positions and independent professionals available within the industry.
2.2 The Customs Mandatory. 2.11 The Export Seller.
2.3 The Guide Collector. 2.12 The Traffic Manager.
2.4 The person in charge of priors. 2.13 The Import Logistics Manager.
2.5 The Quoter. 2.14 The Export Logistics Manager.
2.6 The Permissions Manager. 2.15 The Correspondent Manager

International.
2.7 The Request Capturist. 2.16 The Pricing Manager.
2.8 The Glossator. 2.17 The Seller of International Transportation Services
2.9 The Customs Processor. 2.18 The CUSTOMS COMMISSIONER.

2.1 The Customs 2.10 The International Buyer.
Agent.
3. Explanation of a CUSTOMS CLEARANCE PROCESS OF GOODS.
4. Organization chart and internal structure of a Customs and the National Fiscal System,
identification of the main Customs that operate in Mexico.
5. Descriptive letters of the main existing job positions within a Customs Office in Mexico, forming
part of the Tax Administration Service (SAT) and the General Customs Administration (AGA).
5.1 Customs Administrator.
5.2 Customs Deputy Administrator.
5.3 Customs Operation Administrator.
5.4 Service Shift Managers.
5.5 In charge of the activation module of the selection mechanism.
5.6 Fiscal Recognition Verifier.
5.7 Customs Judge.
5.8 Tax Verifier in Means of Transportation.

5.9 Pedimento Glosa Manager
5.10 Legal Assistant and PAMAS
5.11 Fiscal and Customs Inspector.
6. Existing risk factors within an international purchase and sale operation; shielding and
protection instruments available against this type of risks used internationally.
6.1 International banking documentary Letter of Credit.
6.2 Pre inspection of merchandise at Origin.
6.3 Credit insurance
6.4 Contractual Guarantees.
6.5 Insurance.
6.6 Exchange hedges.
7. Tariff and Non-Tariff Regulations and Restrictions on Foreign Trade in force in Mexico.
7.1 Contributions to Foreign Trade existing in Mexico (Tariffs)
7.2 Secretariat of Finance and Public Credit:
7.2.1 Registration in the Register of Importers.
7.2.2 Task Conferred to the Customs Agent
7.3 Ministry of Economy.
7.3.1 Automatic Notice and Prior Permission.
7.3.2 Validation of Certificate of Origin in Exportation.
7.3.3 Obtaining a Quota Certificate for export and import.
7.3.4 NOMs Certification. (Official Mexican Standards)
7.3.5 Estimated import prices.
4. Health Secretary.
1. Health Notice and Permit.
3. Safety Certificate.
4. Certificate of Good Sanitary Practices.
5. Import Permit for Appliances and Devices for Medical Use.
2. Certificate of Free Sale.

6. Import/export permit for blood, tissues, samples, tumors, cells and parts of the human
body.
7. Management and disposal of human remains (corpses)
5. Secretariat of Agriculture, Livestock, rural development, fishing and Food.
1. Phytosanitary requirements
2. Zoosanitary requirements
3. Importation of livestock for reproduction.
4. Importation of food, miscellaneous items and medicines for veterinary use.
6. Secretariat of the Environment and Natural Resources.
1. CITES Convention for endangered species.
2. Regulation of wooden packaging in international transport.
7.7 PLAFEST – Process control, use and final disposal of Pesticides, Fertilizers and Toxic
Substances.
1. Import-export regulation of: pesticides, fertilizers and toxic substances
7. Secretary of National Defense
1. Permits for the import of firearms and explosives.
2. Permits for the import of bulletproof vests, vehicles and war equipment in general
3. Permits for the import of games that emulate weapons or simulation of military and
shooting practices (“gotcha”)
8. Secretary of Energy
1. Permit for the import-export of electrical fluid.
2. ININ-National Institute of Nuclear Research –Import and export of radioactive isotopes

and radionuclides for devices for medical use, detection, therapy or age measurement.
7.10 National Institute of Fine Arts and Literature
1. Permit for the export/import of works of art.
10. National Institute of Anthropology and History.
1. Permits for import/export of archaeological objects, monuments and with historical

value considered as national heritage.
11. Mexican Institute of Industrial Property
1. Patent and international trademark registration.
2. Exclusive designations of origin (“tequila, talavera, Mezcal...)
8. Customs Regimes in force in national legislation.
9. Introduction to the study of INCOTERMS – International Trade Terms.
10. International Logistics, main ports and airports in the world, most important trade routes
globally today.
11. Geopolitical analysis of the large macro regions of the world
12. Analysis of the main Trade Agreements signed by Mexico.
13. Main export incentives in our country.
14. Analysis of the legal framework of Mexican Foreign Trade.
1. Customs Law and its Regulations
2. Foreign Trade Law and its Regulations
3. Law of General Taxes on Imports and Exports.
4. General Rules on Foreign Trade.
PRELUDE
To begin, it was necessary to point out the Technical Standards of Labor Competence, which are
the minimum set of skills that a person who intends to carry out a certain work activity must have.
The NTCL covers various levels from the first level, which consists of “sweeping and cleaning public
roads” to the fifth level called “surgical skills and training for micro-neurosurgery by stereoscopic
image.”
Regarding the matter of foreign trade, we have a second level called “collection of documents” and
a fourth level that covers “customs agents, agents and adjudicators”. It should be noted that only
one NTCL has been issued that regulates foreign trade and aims to prove the abilities and skills
possessed to carry out activities related to the subject.
Said NTCL is prepared by the union or productive sector represented in the Confederation of
Associations of Customs Agents of the Mexican Republic (CAAAREM). Likewise, the Ministry of
Education (SEP) participates together with the National Autonomous University of Mexico, the
National Polytechnic Institute (IPN), the National Council of Science and Technology (CONACYT),
among others. The Ministry of Labor and Social Welfare also collaborates on behalf of the business
sector and the unions.
In short, the preparation of the NTCL for foreign trade is created by the collaboration of the
CAAAREM, the SEP and the Ministry of Labor and Social Welfare; given that it is necessary that
both the productive sector, the education sector and the business sector are involved.
On the other hand, the National Council for Standardization and Certification of Labor Skills
(CONOCER), is defined as a public trust that promotes the development of the competency-based
management model in order to increase competitiveness and high productivity in the various
sectors of the country. CONOCER is the space in which the standard is created and is a council that
is responsible for issuing certificates.
There are other organizations that participate in this testing process such as: the Evaluation
Organizations, which are accredited by the Mexican Accreditation Entity, AC. (EMA) aiming to
ensure that they comply with national and international regulations with a focus on continuous
improvement and social responsibility, anticipating their expectations in order to have a sufficient,
reliable and technically competent structure.
In addition to the Evaluation Bodies, there are Certifying Bodies, both of which are private. The
Customs Standardization and Foreign Trade Association, AC (ANACE) is a Certifying Body created by
CAAAREM and accredited by CONOCER to certify the competence of Human Resources in the
Customs and Foreign Trade Sector.
In this sense, certification is understood as the recognition granted by ANACE to a person who is
capable of carrying out an activity efficiently; and to an organization when it meets the established
requirements to generate its products, processes and services.
For a worker in the Customs and Foreign Trade Sectors, have a document that recognizes their
work capacity; For a Customs Agent, know the capacity of their workers and employees and be
certain of meeting and attending to the needs of their clients; For an Association of Customs
Agents, establish strategies and programs for the development of Human Resources as well as
policies and actions to improve the services offered locally or regionally.
For the Customs Sector, achieve professionalization and national and international recognition for
the quality of the human resources that comprise it and for the services it provides, as well as
develop policies and improvement actions at the national level.
Within the evaluation and qualification process of the NTCL there are four essential aspects in the
evaluated. The first point is the performance evidence that qualifies the speed with which the
activities are carried out (preparing a petition, among others). Product evidence evaluates the
quality of the document (completion, errors, keys, requirements). The third point called evidence
of knowledge refers to the laws that take place in foreign trade activities (LCE, IEPS, TIGIE, LIGIE, to
mention a few). It is necessary to know the basis and have legal, technical or procedural bases on
the matter. Finally, attitudinal evidence seeks a proactive attitude.
The previous paragraph denotes the necessary elements that make up the portfolio of evidence,
with which the contractor will evaluate the skills of the person who intends to work.
DAY 1
|DATE: MONDAY, FEBRUARY 16, 2009 |
|Identification of the main actors involved in a |
|International Trade operation. |

No table of contents entries found.
• AGENTS PARTICIPATING IN FOREIGN TRADE
One of the agents that participate in foreign trade that is considered the most important is the
Importer or Exporter Client. This can be a natural person such as a traveler (they cannot take their
suitcases out of the airport), the merchant and the professional (microscopes stopped); or legal
entity such as marketing or manufacturing companies. There are also non-taxpaying legal entities
such as churches, private assistance institutions, and donation institutions (the Red Cross, Teletón
Foundation, UNAM Foundation, among others. Another client is represented by the government
sector such as Petróleos Mexicanos (PEMEX), the Federal Electricity Commission (CFE), the
National Water Commission (CONAGUA), the Mexican Social Security Institute (IMSS), the Ministry
of Defense, the Ministry of Health, the UNAM, the National Polytechnic Institute, to mention a few.
• CUSTOMER NEEDS
The Importer or Exporter Client (1) has needs related to transportation and of a legal nature.
Example: A company called “Regalos Lux” located in Tlalnepantla wants to send a container with
tableware to Jakarta, Indonesia, to be able to send the merchandise it needs international
transportation.
In this case, the International Carrier (2) is another agent that participates in foreign trade and is
also known as a carrier. Among international carriers are shipping companies, airlines, motor
transportation lines and railway lines; Its main clients are large.
Another agent is the Freight Consolidator (3) or freight forwarder, which is an intermediary that
resells international freight, that is, it buys the service from the carrier and sells it to importing or
exporting clients. Generally, it serves small and medium-sized clients in order to cover the available
space in international transportation used by large companies.
PANALPINA, RUEHNE-NAGEU, SCHENKER, EXPEDITORS are examples of cargo consolidator. It

should be added that said agent does not assume the risk of the operation, since he is only an
intermediary.
Exaggerated Assets Administration Service is the department to which businessmen's forgotten

assets are allocated. Forgotten goods are auctioned, donated, assimilated or destroyed.
The Customs Agent (4) or customs broker is another agent and is in charge of clearing the goods.
EXAMPLE: When the company “Regalos, Lux” decides to import merchandise through Manzanillo
customs, it needs to hire a Local Carrier (5) or domestic carrier to drive its merchandise to
Tlalnepantla.
[pic]
• TRANSPORTATION DOCUMENTS
MASTER: Direct freight purchase rate (indicates how the consolidator purchases from the carrier)
HOUSE: Resale rate to the carrier customer (same freight)

Deconsolidate indicates the separation of the house document from the master document (the
latter is retained by the consolidator).
Revalidate only refers to sealing. The seal is held by the consolidator and extended to the customs
broker.
[pic]
|DATE: TUESDAY, FEBRUARY 17, 2009 |
|Internal organizational chart of International Trade services companies and Descriptive Letters of
the main positions |
|labor and independent professionals available within the industry.
|The Customs Agent 2.10 The International Buyer |
2.11 The Export Seller

|The Customs Mandatory |
|The Guide Collector 2.12 The Traffic Manager |
2.13 The Import Logistics Manager

|The Preamp Manager |
2.14 The Export Logistics Manager

|The Quote |
|The Permissions Manager 2.15 The Correspondent Manager
The Request Capturist 2.16 The Pricing Manager.
The 2.17 The Seller of Transportation Services

Glossator
|The Customs 2.18 The CUSTOMS
Processor | COMMISSIONER
DAY 2
[pic]
[pic]
[pic]
[pic]
DAY 3
|DATE: WEDNESDAY, FEBRUARY 18, 2009 |Internal organization chart of International Trade
services companies and Descriptive Letters of the main positions | |labor and independent
professionals available within the industry. |
| |
|The Customs Agent 2.10 The International Buyer
|The Customs Mandatory 2.11 The Export Seller

|
|The Guide Collector 2.12 The Traffic Manager

The Preamp Manager 2.13 The Import Logistics Manager
|The Quoter 2.14 The Export Logistics Manager

|
|The Permissions Manager 2.15 The Correspondent Manager

|
|The Request Capturist 2.16 The Pricing Manager. |
|The Glossator 2.17 The Seller of Transportation Services

|
|The Customs Processor 2.18 The CUSTOMS COMMISSIONER

|
| |
[pic]
[pic] [pic]
[pic] [pic]
|DATE: THURSDAY, FEBRUARY 19, 2009 |
|2. Internal organizational chart of International Trade service companies and Descriptive Letters
of the main job positions and |
|independent professionals available within the industry. |
|2.1 The Customs Agent. 2.10 The International Buyer. |
|2.2 The Customs Mandatory. 2.11 The Export Seller. |

2.3 The Guide Collector. 2.12 The Traffic Manager.
2.4 The manager of previews. 2.13 The Import Logistics Manager.
2.5 The Quoter. 2.14 The Export Logistics Manager.
2.6 The Permit Manager. 2.15 The Head of International Correspondents.
2.7 The Request Capturist. 2.16 The Pricing Manager.
2.9 The customs processor. 2.18 The CUSTOMS COMMISSIONER.
DAY 4
• QUOTE
Determines the tariff classification of goods with sufficient legal basis. The quoter needs to have
the legal basis for his classification, such as:
|MERCELOGY
|Complementary |
Standards | |Explanatory Notes
|
The determination of the tariff fraction is extremely important since with it we determine at the
same time the permits and taxes to which the merchandise is subject. The client must provide the
quote with the technical letters to obtain the tariff fraction.
The quoter reviews certain Free Trade Agreements applicable to the trade operation in the
Official Gazette of the Federation to check if the fraction appears and to know what permits the
merchandise in question requires.
In the case of taxes or privileges, it is necessary to review the page of the Ministry of Economy
and enter the relief appendices; If the fraction appears, the merchandise enjoys privileges. Within
the Agreements it is necessary to see the Annexes.
EXAMPLE:
|0101.10.01 |Live horses |head |Import tax|Tax
the |
| | | | |export |
| | | |10% |Ex. (exempt) |
As the diagram shows us, the quoter is in charge of determining taxes and permits. The taxes
determined are sent to the COMMISSIONER through a proforma, which is the calculation of what
must be paid. The manager must request the advance payment from the Client, the latter must
deposit the taxes in advance.
Regarding the permits, the quoter is responsible for determining them and transfers them to the
MANAGER, who obtains the permits and authorizations from government agencies.
|International freight |
|Deconsolidation |
|Revalidation |
| |
Previou
|ANNEXES TO THE GENERAL RULES REGARDING FOREIGN TRADE |
|ANNEX 21 |CUSTOMS AUTHORIZED TO PROCESS CUSTOMS CLEARANCE

OF CERTAIN TYPE OF GOODS |
|ANNEX 10 |SECTORS AND TARIFF FRACTIONS (Register

|ANNEX 3 |AMOUNTS THAT SHOULD BE CONSIDERED AS PAYMENT FOR THE

PROVISION OF SECOND SERVICES |
| |CUSTOMS RECOGNITION AND AS A VALUE ADDED TAX

TRANSFERRED BY THE PROVISION OF |
| |THOSE SERVICES |
|ANNEX 7 |TARIFF FRACTIONS THAT IDENTIFY THE INPUTS AND

VARIOUS GOODS RELATED TO IT |
| |AGRICULTURAL SECTOR (Exemptions for fractions related to the

agricultural sector |
| |as long as they are production companies) |
|ANNEX 8 |TARIFF FRACTIONS THAT IDENTIFY CAPITAL GOODS

(VAT exemption only if they are |
✓ The second recognition is carried out by a private company (SGS) and is applied by an
examiner.
✓ Depending on the customs schedule, some operations will be considered “Extraordinary

Service” so it is necessary to process a permit with the customs administrator and the cost will be
double.
✓ Each customs office has its own checkpoint, if upon arriving at this one we are not allowed
passage, a return to customs will be mandatory.
✓ ART. 25 “Possibility of acts of conservation, examination or taking of samples of the goods

that are in warehouse with customs” (as long as their nature or the taxable bases for customs
purposes are not altered or modified)
✓ Tax traffic light for travelers: Rule 2.7.2 and Rule 2.7.3 determine “What are the goods that
make up the luggage of international passengers” and “In which cases passengers may carry out
imports without using the services of a customs agent or representative.”
✓ GUIDE COLLECTOR: He is deconsolidated and his HOUSE is revalidated.
• COMMISSIONER
The QUOTEER determines taxes and sends them to the COMMISSIONER through a spreadsheet
called Proforma. The COMMISSIONER requests an advance payment from the client.
The CUSTOMER deposits the advance payment to the CUSTOMS AGENT, who with this money
must pay the request in a bank (the customs agent chooses the bank) and thus it will reach the
Ministry of Finance and Public Credit (SHCP).
✓ It is said that the Customs Agent misuses the cash he receives from clients and instead of
paying the order he uses it for his own purposes (pays payroll, rent, electricity, telephone).
Subsequently, another client will make his payment and the Customs Agent will make the payment
of the request but from the previous client, and so on; That is why checking accounts are currently
heavily audited.
✓ To avoid such thefts, a concentrator account has been created, which is a trust in which taxes
will be collected (paid).
• MANAGER
The QUOTEER determines permits and sends them to the MANAGER, who will be in charge of
going to all government agencies to obtain the permits (Secretariat of Health, SAGARPA,
SEMARNAT, SHCP, SE, SENER, SDN, INBAL, INAM, IMPI)
✓ The MANAGER service is an extra service (not all customs agencies offer it).
✓ The manager can become independent and set up his or her Management office.
✓ COFEPRIS (process $35,000.00 for narcotic drugs and psychotropics): In accordance with the
General Health Law, the Ministry of Health will exercise the powers of regulation, control and
health promotion, through the Federal Commission for the Protection against Health Risks.
• CAPTURIST
The CAPTURIST is in charge of filling out the electronic form of the customs petition in the SAAI-
M3 SOFTWARE program, which is the specific software for customs operations.
✓ In ANNEX 22 we find the instructions for filling out the petition.
The CAPTURIST fills it out and prints a Proforma (draft order), he only prints it, he does not
transmit it to customs.
The CAPTURIST delivers a proforma to the GLOSSER, who will do a detailed review (will grade it)
and after reviewing it will return the proforma with some annotations of the errors. The
GLOSADOR is the one who has to give the approval and it is the capturista who transmits it to
customs.
The CAPTURIST will fill out the request in the computer terminal of the customs agency, and must
enter a PIN before proceeding with pre-validation. The PIN is used to hide the FIEL, that is, the
Electronic Signature of the customs agent. Said FIEL serves to validate requests or others, so it
should not be published.
The Prevalidator is the site that detects errors (there are only two opportunities or attempts, the
third will cost another $141.00 pesos. The prevalidator operates through the local Association of
Customs Agents.
The Central Customs System is operated by a private company. When Customs receives the
request and there are no errors, Customs issues the electronic acknowledgment to obtain
validation (bar code).
✓ When we talk about a validated request it means that it has already passed through
customs.
✓ Before being validated, it is called pro forma. After validating it, it is a motion.
✓ Both the capturist and the glossator must know Annex 22 perfectly.
✓ If the merchandise weighs less than 50 kg, it must be removed by loading and not by
transport.
• CUSTOMS PROCESSOR
✓ Once the petition is validated, it is delivered to the customs processor and he goes to the
bank to make the payment of the petition (the capturista can or must also make an electronic
payment).
✓ The customs processor is in charge of executing the customs clearance (since the request
was paid).
✓ Sometimes, the customs processor finds the local carrier (checks documents such as badge,
distinctive vest, complete file, among others). Once the carrier has been obtained, entry to
customs is made through the sentry boxes (tactical points). In each sentry box there is an element
from the IFA (Customs Fiscal Inspection) and an employee from the SAT; When you enter customs,
the vehicle, petition, license plates, vests, badges and others are inspected.
[pic]
[pic] [pic]
DAY 5 |DATE: FRIDAY, FEBRUARY 20, 2009
|3. Explanation of a CUSTOMS CLEARANCE PROCESS
[pic]
Once passed by the SAT employee and the IFA element, it goes along a fiscal route to collect goods
from customs or from the controlled warehouse. In the audited warehouse where storage is paid,
copies of petitions are left and the badge, the international transport document, is shown.
Subsequently, the fiscal route is followed to modify the request (selection module).
• MODULATION OF THE PEDIMENT

The processor presents documents to the selection module or also called the Automated Selection
Mechanism. In the selection module there is a SAT employee who scans the petition, putting it into
a certification machine that prints two legends:
*FREE CUSTOMS CLEARANCE (h/min/sec) GREEN
*CUSTOMS RECOGNITION (h/min/sec) RED
Whether you get green or red will depend on the customs agency's patent, the client's list of
importers, the country of origin and the country of provenance, the tariff fraction, among others.
Once the modulation of the petition is done, we continue along the fiscal route towards the
customs recognition module to the platform area, where there is a SAT employee, who is a
merchandise verifier, who is the customs authority (the verifier replaces the view).
Once passed through the customs recognition module, it is passed through a second filter “Second
Recognition Module”, where there is a CUSTOMS ADDITIONER, who is an external auditor, that is,
from a private company granted a concession so the customs adjudicator It is not a customs
authority.
➢ For the capturista to do his job, the permits and taxes deposited by the client must already be
in place.
The second recognition Module must be separated from the first recognition module, this Module
is no longer reviewed by a tax verifier or a SAT employee, remember that the Customs Judge will
do it.
• CUSTOMS ADDITIONAL
He works for fees for the company SGS, he is not a customs authority but an external auditor.
The second recognition is only carried out in certain customs offices in the country; this has an
extra cost that must be paid to the SGS. The examiner must have a professional license and take an
exam at the AGA. This second review is more strict (70%).
Depending on the decision of the selection module (scanner). If both scans came out green, it
means that no reviews will be made in either the First Module or the Second Recognition Module.
➢ It should be added that in imports we can have first and second recognition and VAT is paid,
however in exports there is neither first nor second recognition and VAT is not paid either.
When leaving the second reconnaissance, you must follow the fiscal route until you reach another
checkpoint called the exit checkpoint, where there is an IFA office that has the discretionary power
to prevent us from leaving due to suspicions. At the checkpoint they can return us to have a
verification of means of transport carried out (3rd inspection), this inspection is carried out by a tax
verifier (SAT and customs employee). It is necessary that there be an order signed by the
Administrator and a detailed record of facts with two witnesses so that they can send us to a third
review.
There are other cases in which after leaving the checkpoint (not stopped by an IFA officer), a
federal officer can stop us along the way for some suspicious situation; Said federal officer has to
speak to an IFA official, and has to present a detailed report that returns us to a transportation
review (verification of means of transportation).
In summary, we realize that there are three reviews to which you are subject in import operations:
1. The First Recognition
2. The Second Recognition
3. Verification in means of transport
[pic][pic]
[pic]
[pic]
DAY 6
|DATE: MONDAY, FEBRUARY 23, 2009 |
|2. Internal organizational chart of International Trade service companies and Descriptive Letters
of the main job positions and |
|independent professionals available within the industry. |
|2.1 The Customs Agent. 2.10 The International Buyer. |
|2.2 The Customs Mandatory. 2.11 The Export Seller.

|
|2.3 The Guide Collector. 2.12 The Traffic Manager. |

|2.4 The person in charge of previews. 2.13 The Import Logistics Manager.
|
|2.5 The Quoter. 2.14 The Export Logistics Manager. |
|2.6 The Permissions Manager. 2.15 The Head of International Correspondents. |
|2.7 The Request Capturist. 2.16 The Pricing Manager.
|2.9 The Customs Processor. 2.18 The CUSTOMS COMMISSIONER. |
STRUCTURE OF THE FREIGHT CONSOLIDATOR
• FUNCTIONS OF THE CORRESPONDENT OFFICE MANAGER
Its main function is to obtain new representative agents, that is, correspondents located abroad.
The correspondent manager faces various risks:
Situation: The ISSUING CONSOLIDATOR (not regulated by the SHCP) sends the documents and
merchandise through the INTERNATIONAL CARRIER to the RECEIVING CONSOLIDATOR. The
ISSUING CONSOLIDATOR has already made the payment of the master (prepaid) and the
international freight, the RECEIVING CONSOLIDATOR receives the documents and the merchandise
and must charge the client for the house. The risk exists since the RECEIVING CONSOLIDATOR may
not send the house payment.
➢ In small operations there is no contract between the consolidators, it arises when the operation
exceeds 20 or 30 containers. Since there is no contract, the relationship is established verbally or
online.
How to get new clients abroad?

With a prospecting and pre-selection. An investigation should be conducted with local freight
forwarding associations (International Air Transport Association). It is necessary to enter into
loyalty agreements so that said RECEIVING CONSOLIDATOR only represents you and has no ties
with your competition. When choosing a foreign correspondent we must verify that the
competitors are not associated with the RECEIVING CONSOLIDATOR.
The CORRESPONDENT OFFICE MANAGER is also responsible for handling financial matters and
must be skilled in billing. This is in charge of international billing (insurance, freight, among others)
to the correspondents.
The following table shows an example of billing:
➢ The RECEIVING CONSOLIDATOR's earnings are half of the profit ($550 USD) and the profit from
consolidating and revalidating.
➢ The ISSUING CONSOLIDATOR sent its invoice that includes the profit, local expenses and the
prepaid master ($4,750 USD) to the RECEIVING CONSOLIDATOR, who must send the indicated
amount through an international transfer.
[pic]
• RESPONSIBILITIES OF THE CORRESPONDENT OFFICE MANAGER
-Accounting, flows of a consolidated regular service, establishes the consolidated regular service
with other correspondents in the world.
• PROFILE OF THE CORRESPONDENT OFFICE MANAGER
-Three years of experience, bachelor's degree, mastery of Public International Law, mastery of
legislation, knowledge of international transportation and knowledge of international banking
flows.
SALARY: Ranges between $15,000 and $50,000 pesos.
EXAMPLES OF LARGE CONSOLIDATORS: Panalpina, Kuehne-Nagal, Expeditors, Schenker, Spedag.
• FUNCTIONS OF THE EXPORT TRAFFIC MANAGER
*It is in charge of BOOKING, that is, reserving space with shipping companies or airlines.
*Also coordinates the collection of the merchandise with the customs agent.
*Prepares master and house documents, consolidates shipments.
*Deliver the original house document to the Customs Agent, since the latter cannot ship the
goods without said document.
*Coordinates the export.
*You must ensure that the shipment has already been sent.
*One of its most important functions is to pre-alert the correspondent, that is, to notify the
correspondent that the shipment has already left, on what date, what product and other
important aspects; to prevent the merchandise from causing abandonment, detention or delays.
• FUNCTIONS OF THE IMPORT TRAFFIC MANAGER
*In charge of TRACING, that is, tracking shipments

*Notify customers of the arrival date of their merchandise
*Deconsolidate
*Revalidate
*Collect freight
*Request pre-alert from abroad
• FUNCTIONS OF THE PRICING MANAGER
*Obtain competitive rates from international carriers (shipping companies, airlines, auto lines)
*Generally, it is subject to audits.
*Has a great connection with PRICING
• PRICING FUNCTIONS
*Decide which international transport you are going to hire based on the quotes made by the
Pricing manager.
• FUNCTIONS OF THE LOCAL LOGISTICS MANAGER AND “THIRD PARTY LOGISTICS”

*Develop home distribution and storage projects
*Outsourcing (assigning to third parties the functions that the same company can perform)
[pic]
The table shows us that AVON COSMETICS when carrying out import operations goes to
OUTSOURCING to reduce the level of responsibilities, that is, in the event of an accident Avon
Cosmetics will not be responsible for the incident and this will be transferred to the Outsourcing
contracted by them.
• THIRD PARTY LOGISTICS (3PL)
This term refers to local logistics, so you need to have great knowledge and close relationships
with local carriers.
*You need insurance and custody (guardians) in the warehouse and in transportation.
• SALES
*Is in charge of selling the service and has links with the Traffic Manager of importing or
exporting companies.
SALARY: Salary + Commissions (car, nextel, credit card for expenses)

OPERATION OF A SHIPPING LINE
1. Satellite radio frequency service for landfall (approach to national waters and coastline).
Informs about maritime currents to reach national waters.
*SATMEX is an example of a satellite operator
[pic]
2. Total height in anchor position
3. Hire the boat service: you must pay fees, make an appointment, coordinate that the
individuals on board the boat are available at the same time or pay for different boat trips.
4. Official:
• QUARANTINE: You must go to a more distant point and remain there for forty days. Said act
will cause these expenses for being parked. For this, there are so-called supply companies, which
supply drinking water and provide enough for personal hygiene.
• REFUSAL: The ship must leave national waters and return to the port of origin. You must also
pay damages.
• ACCEPTANCE: if we have acceptance, continue to the next step.
5. Towing through the navigation channel: consists of dragging the boat through the navigation
channel, which is marked by floating buoys. It is necessary to drag it because the sea depth level is
low. In this step, the SHIP PILOT must be hired (he is always accompanied by an interpreter).
6. Accommodation in the Ciaboga Dock: The boat is turned 360 degrees and dragged by the
tugboat until it is in the appropriate way in which the shipment must enter.
7. Berthing: The ship is moored to the dock.
➢ The local captaincy gives concessions to private companies, in Mexico one is the
Comprehensive Port Administration that has a port under concession and in turn sub-concessions
it.
RECOMMENDED BIBLIOGRAPHY:
International transportation of goods. Edit Porrúa, Mexico. Enriquez Rojas J. Dave, 2007.
GROUND SERVICES
Since the boat is moored to the dock, the following is done:
1. Loading and Unloading (port handler): the ship is deposited on a motor transport platform.
2. Local hauling service: the ship is taken to an operational area (intra-terminal carrier is
contracted by the API).
3. Weighing and Fumigation: reception and entry to the port are carried out and the check-up is
carried out to verify that there are no pests or excess weight. In the event of anomalies, the ship
will be transferred to a greater distance from the port. When the plague can be spread by birds,
the inspection is done inside the boat; If this is not the case, the inspection is carried out outside
the boat.
4. Maneuvers: occurs in a controlled warehouse, the containers are sent to the container yard
and are stacked on top of others. This storage operation generates expenses.
WORK PROFILES IN THE SHIPPING COMPANY
(They are hired by the Operations Office)
Salary: ranges between $25,000 and $60,000
• Maritime (contracted by the company)
OPERATIONS Maneuvers
• Land
Storage and concessions
• Arrangement and permissions
LEGAL
• Solving problems with authorities

• Deconsolidate and deliver the original BILL OF
LADING DOCUMENTATION or bill of lading to the customer
• Coordinate local port transporters
LAND LOGISTICS
• Schedule trips from port to home and
Vice versa
Salary: $15,000 and commissions

SALES
DAY 7
|DATE: TUESDAY, FEBRUARY 24, 2009 |
|4. Organization chart and internal structure of a Customs and Fiscal System |
|National, identification of the main Customs offices that operate in |
|Mexico. |
JOB OPTIONS IN PRIVATE INITIATIVE

[pic]
IMPORTING AND EXPORTING COMPANIES
In International Trade, it should be noted that when you want to export, it is necessary that the
product be on sale in the country of origin for at least one year.
• TRAFFIC MANAGER
He is considered like an Orchestra Director since he is linked to export, import, local freight,
customs agent, does cost analysis and makes decisions.
It is considered very important that before starting a company, you fill that position in another
company with international operations, in this way you can open your company at your discretion.
• INTERNATIONAL BUYER
It is necessary that you have complete knowledge of the product, you must also have knowledge of
industrial engineering, Private and Public International Law, Free Trade Agreements, tariff relief,
international contracts, guarantees, insurance, mastery of INCOTERMS, on the costs that exist in
the world about the products it handles, uses and customs of the world, and obviously needs
languages such as English, French, Italian, Chinese and German. Your attitude should be cold
regarding relations with foreigners.
He has a great relationship with the traffic manager (they deal with legal issues and problems with
companies).
• INTERNATIONAL SELLER OR EXPORTER
You need solid legal training, you need to know the world and the products that are available in it.
It has factors against it (you must be persistent). You must get involved with Free Trade
Agreements. He is a decision maker and his attitude must be proactive and participatory.
• LEADER
It is certified by the AGA.
CUSTOMS BROKER
• GUIDE COLLECTOR
It is responsible for identifying the MASTER and it is very important that it establishes relationships
with consolidators, shipping companies, airlines and other international transport companies.
• PREVIEW MANAGER (ART. 42 of the Customs Law)
You must verify the labeling of the goods and that the boxes are tightly closed. If you find any
open, you must immediately notify a customs authority.
• DOCUMENTATOR
• QUOTE
• TRAFFIC MANAGER
He has a great relationship with the commission agent and the agent.
• CAPTURIST AND GLOSSADOR
You must get involved with the SAAI-M3 and ANNEX 22 that shows the steps to fill out the request.
In some customs agencies, the expenses arising from errors in filling out the petitions will be
deducted directly from the capturista's salary.
It is the practical operator of customs clearance.
• ACCOUNTS AND EXPENSES MANAGER
They are generally accountants and carry out the tracking and comparison of the operation. It has
a close relationship with the commission agent, it must deduct fees and complementary expenses.
It is also responsible for delivering a copy of the motion and expense accounts; Finally, based on
the information already obtained, the commissions for the customs agent and the commission
agent are deducted.
[pic]
• CORRESPONDENT OFFICE MANAGER

It is responsible for establishing business relationships at a distance; makes agreements to share
the profit from international freight. He also makes sales leads and handles confidential
information with the traffic manager.
• EXPORT TRAFFIC OR EXPORT LOGISTICS
Their work focuses on booking activities. Your role is active.
• IMPORT TRAFFIC
Its function is to perform tracking, that is, tracking where the merchandise is located, arrival time;
also charges freight. His role is passive.
• PRICING
It is an executive and it is preferable that the person who works in this area has previously worked
in the sales department of a shipping company or airline.
[pic]
[pic]
JOB OPTIONS IN THE PUBLIC SECTOR
|Address: Human Resources and Training Sub-Administration. Prism Tower on the 20th floor. |
NATIONAL FISCAL-CUSTOMS SYSTEM
[pic]
• SECRETARIAT OF FINANCE AND PUBLIC CREDIT
➢ It represents the axis to manage the country, it is the government's coffers and evidently has
the management of the national money.
➢ Manages budget allocation and public account.
➢ Collect taxes through the Undersecretariat of Revenue.
• SUB-SECRETARY OF REVENUE
➢ Collect taxes.
• SECRETARY OF TAX ADMINISTRATION
➢ It was created during the six-year term of former President Ernesto Zedillo Ponce de León.
➢ It has legal autonomy, that is, it has its own law and internal regulations.
➢ It is used when we fall into a precautionary embargo.
➢ Its main function is to streamline, facilitate and make collection efficient (unfortunately it
has not reached its objective, since only 30% does not fall into tax evasion). This problem affects
competitiveness and scares away foreign investors with high tax rates.
➢ Customs (import movements) are a great source of tax collection, they generate 40% of
national VAT (with the payment of petitions).
➢ It should be noted that the SAT has a period of 5 years to issue fines for irregularities.
The Secretariat has various administrations:

• CENTRAL ADMINISTRATION OF LARGE TAXPAYERS
➢ Macro companies (taxpayers of more than 500 million pesos)
➢ State agencies such as:
PEMEX, SDN (does not pay taxes on the import of equipment), IMSS, UNAM, ISSSTE, SECRETARIAT
OF HEALTH, FEDERAL ELECTRICITY COMMISSION, CONACYT (has offices within customs), among
others.
• CENTRAL ADMINISTRATION OF ACCOUNTING AND GLOSS
➢ Concentrates processed customs files.
➢ They carry out a final documentary review of files already processed from the 49 customs
offices.
➢ They have original sets and copies of the documents that were cleared through customs.
➢ The client can go to said Secretariat and request certified copies of the request for their
operation (this will be as it was presented to customs). In this way, the client can compare the
request he received from the customs agent with the one that the Central Accounting
Administration provided him, thus avoiding being extorted.
• CENTRAL LEGAL AND CONTENTIOUS ADMINISTRATION
➢ Administrative Procedures in Customs Matters (PAMA) are discussed.
➢ Within this administration the cancellation or suspension of patents is carried out.

• GENERAL CUSTOMS ADMINISTRATION
➢ Represents customs agencies
➢ Cancels and suspends patents and also grants new patents.
➢ They nominate substitute customs agents.
➢ The exams of the representative (for life) and the adjudicator apply (it is necessary to
renew each year). Both the representative and the examiner must pay fees to take the exams
(whether they have accredited them or not).
➢ The AGA has relations with the CAAAREM (represents customs agents).
• CENTRAL ADMINISTRATION OF COMPUTER TECHNOLOGY AND SYSTEMS

➢ All concessions to individuals are managed, authorized and controlled (art. 15 and 17 of
the Customs Law) for managing the Millenium 3 Comprehensive Automated Customs System
(SAAI-M3) software.
➢ You can put a fixed green or an operational red.
|DATE: WEDNESDAY, FEBRUARY 25, 2009 |
|4. Organization chart and internal structure of a Customs and Fiscal System |
|National, identification of the main Customs offices that operate in |
|Mexico. |
DAY 8
[pic]
[pic]
• TARIFF INFORMATION SYSTEM VIA INTERNET (SIAVI)
➢ It has the exact Merceology (enter Mexican Tarifa by chapters)

Its limitation is found when we realize that it does not have legal notes (indicative notes that serve
to clarify concepts or exclusive notes).
➢ In general it does not contain the legal foundation of Merceology (section notes, chapter
notes, general and complementary rules, and explanatory notes).
▪ ART.29 OF THE CUSTOMS LAW: Sets the abandonment deadlines. When exporting it is 90 days,
for importing it is 60 days. There are special cases, for example in the case of live animals, they
may remain up to 45 days in the event that the appropriate facilities exist, otherwise they will only
remain 3 days.
▪ ART. 32 POSSIBLE DESTINATIONS OR USES GIVEN TO THE ABANDONMENTS:
-Donation to public institutions, -Auction, -Assimilation in favor of the State or – Destruction.
• PECULIARITIES OF CUSTOMS
-Nuevo Laredo (#1)
-CD. Juárez (textiles, automobiles, PCs)
-Nogales (#2) (cars and houses, fields)
-Sonorita (#2)
-Tecate, Tijuana and Mexicali (electronic products assembly plant)

-Ensenada (ships from Asia)
-Manzanillo (Imports from Asia) (main port in the Pacific)
-Lázaro Cárdenas (serves as alternate customs office for Manzanillo)
-Salina Cruz (customs in total abandonment)
-Ciudad Hidalgo (only land link we have with Central America)
-Subtte. López (customs level 3 / nothing happens documented by request)
-Cancun (customs with direct flights to Europe / flowers and fruit are exploited)
-Progreso (secondary customs, receives cargo from Central America)
-Coatzacoalcos (largest exporter of bulk beer)
-Veracruz (has a monopolized trade with Europe)
-Altamira (only maritime customs close to the DF) -Tampico
▪ NORTH BORDER STRIP: A strip was developed that runs from Cananea, Sonora to Tamaulipas
(measures 20 km wide).
▪ BORDER REGIONS: The partial region of Sonora and the entire strip of California, the
municipality of Guaimas and the municipality of Topolobanco, Salina Cruz (Oaxaca) and Edo. From
Quintana Roo. In these regions the General Export Tax (IGE) is exempt (except health permits); VAT
is paid at 10%.
▪ INTERIOR OF THE COUNTRY: The rest of the Republic is called the interior of the country,
where the General Import Tax (IGI) is paid according to the rate as long as it has all the permits;
VAT is paid at 15%.
▪ CENTER CHECKPOINT: Each customs office has a Center Checkpoint that does not allow the
free flow of goods into the country (border checkpoints).
|DATE: THURSDAY, FEBRUARY 26, 2009 |
|5. Descriptive letters of the main existing job positions within a Customs in Mexico, |
|forming part of the Tax Administration Service (SAT) and the General Administration of
Customs |
|5.11 Tax and Customs Inspector. |
|6. Existing risk factors within an international purchase and sale operation; instruments of |
|shielding and protection available against these types of risks used internationally. |
| |
DAY 9
JOBS IN THE CUSTOMS STRUCTURE (PUBLIC SECTOR)
ORGANIZATION CHART OF A CUSTOMS OFFICE
[pic]
Within a customs clearance operation, when the merchandise has already passed through tactical
points, modulation, verification (1st recognition), verification in means of transport and (2nd
recognition) we can speak of a processed file.
• ADMINISTRATOR
➢ It is necessary that you have a bachelor's degree and a postgraduate degree abroad (it is not
written but in practice it is needed).
➢ Be part of the team of the General Administrator of Customs, who is responsible for the 49
customs offices.
➢ The Administrator of any customs or Subadministrator are appointed directly by the General
Customs Association.
➢ Vast experience in public administration, legal experience (Law).
➢ They have a maximum duration of 6 years.
➢ There are two types of administrators: YUPPIES, who are friends of some actor in the upper
echelons of the government. The second type are TOUGH managers, which are career managers.
• DEPUTY ADMINISTRATOR
➢ World Customs Organization

• CUSTOMS OPERATION ADMINISTRATOR
➢ Make customs operations more efficient.
➢ Implement customs clearance service improvement policy.
• SERVICE SHIFT HEAD
➢ Supervise the implementation of the policies imposed by the Administrator of the customs
operation.
➢ They upload (transfer) the documentation to the Glosa department.
➢ They supervise: Tactical points, Modulation, First Reconnaissance Verifier, Verifiers in means
of transport.
• TACTICAL POINTS
➢ They are in access and exit checkpoints.
• IFA
➢ It is the customs police apparatus.
➢ The Fiscal and Customs Inspection Command reports to the IFA Central Headquarters.
• MODULATION
➢ The documents are scanned to know the direction of the merchandise (first recognition,
second recognition,...)
• CUSTOMS RECOGNIZATION VERIFIERS
➢ Review (up to 30%) of the merchandise
➢ The staff needs a Bachelor's Degree, vast experience in Customs Law, permits, tariff
classification of goods, labeling with respect to NOMS, FTAs.
• VERIFIERS IN TRANSPORTATION MEANS
➢ They review shipments sent from tactical points.
• PROCESSED FILE
Order paid/ 1st recognition/ 2nd recognition/ customs clearance completed (has already left
customs)/ verification of means of transport/ invoice/ certificate of origin/ transport documents
(house and master revalidated and consolidated)/ proof of permits/ list of packaging or
relationship of numbers.
These documents must be sent to Glosa (3 copies).
• GLOSS
➢ It has all the files of the indicated documents.
➢ Performs documentary review (detects errors).
➢ Reviews documents of the goods that have already left customs, sends them to the Central
Accounting and Glosa.
• DICTAMINATOR
➢ It is an external auditor who, when he discovers irregularities, issues an opinion that is sent to
the SGS; Later the administrator takes care of the merchandise.
• DEPUTY WAREHOUSE MANAGER
➢ Supervises security, warehouse health, and control measures. Authorizes the transfer of
bonded warehouses at customs.
Inside the warehouses are the goods that have not paid taxes.
• ADMINISTRATIVE PROCEDURE IN CUSTOMS MATTERS
➢ It is lifted by the administrator.
➢ The president is the first call and must stop the problem, since it can reach Contentious Legal
(which is already serious).
➢ The PAMA can be raised in Customs Recognition Verification, in Means of Transport
Verification or with the Adjudicator in the 2nd recognition.
➢ When the PAMA has reached 2nd recognition and Glosa goes to the track phase to
Contentious Legal (a hearing can be requested).
• LEGAL CONTENTIOUS AND PAMAS
➢ You can be revoked through a written request submitted by the person involved.
➢ Can be sent to the central sector.
➢ You can issue a revocation letter (during this period, missing taxes and permits must be fixed;
incorrect tariff classification or other errors must be corrected).
➢ In the best cases, it can extinguish a PAMA.
• CENTRAL ADMINISTRATION
➢ If the PAMA proceeded, the case is transferred to the Central Administration. (Federal Court
of Tax and Customs Justice).
• COMPUTING AND SYSTEMS
➢ In the central sector the concessions are distributed.
➢ Supervision is carried out and work is carried out with the company that was concessioned by
customs.
OPERATIONAL RED means that it is mandatory to go through 1st recognition, 2nd recognition and
3rd recognition (refers to verification in means of transport). OPERATIONAL RED is imposed when
the patent has several incidents, this is imposed in the area of IT and Systems.
[pic]
• GLOSS
➢ The first document review takes place.

• CENTRAL ADMINISTRATION OF ACCOUNTING AND GLOSS
➢ The 49 customs offices send you.
➢ In this administration the last review of the file takes place.
➢ Issues copies of certificates.
The client can go to request a copy of the documents of his commercial operation.
• LEGAL CONTENTIOUS AND PAMAS
➢ The first negotiation to unblock the PAMAS is presented.
• CENTRAL ADMINISTRATION OF CONTENTIOUS LEGAL
➢ Here you can obtain a revocation.
• COMPUTING AND SYSTEMS
➢ Is in charge of supervising the concessionaire companies.
• CENTRAL ADMINISTRATION OF TECHNOLOGY, COMPUTING AND SYSTEMS
➢ Designates new concessions.
RISK FACTORS IN INTERNATIONAL PURCHASE/SALE AND THE INSTRUMENTS AVAILABLE FOR

PROTECTION
1. Lack or refusal of payment (the buyer does not pay).
a) International documentary letter of credit *
b) Credit insurance
2. That the purchased merchandise is defective, missing, poorly stocked, or does not meet the
required specifications (some Asian countries incur this assumption).
a) Pre-inspection of merchandise at origin
3. That the supplier fails to comply with the contract and does not assign: spare parts, technical
assistance, after-sales service, among others.
a) International contractual guarantee
4. Sudden and unexpected increases or collapses in the international exchange rate (dollar,
euro).
a) Change coverage (a ceiling and a floor are fixed).*
5. Theft, damage, breakdowns, accidents that occur to the merchandise or delay of the
merchandise.
a) Damage insurance.*
The instruments marked with * are the most used by importers and exporters. When these
instruments are used, the value of the merchandise increases up to 10%.
INSTRUMENTS AVAILABLE FOR PROTECTION
A) INTERNATIONAL DOCUMENTARY LETTER OF CREDIT
[pic]
The Letter of Credit is irrevocable and confirmed.

[pic]
1. The seller conditions the sale on payment through a Letter of Credit. (If the buyer does not
accept, they will move to another option such as credit insurance).
2. The buyer accepts the condition.
3. The buyer opens a letter of credit and makes an advance deposit for the value of the
merchandise he is going to purchase. The buyer must go to a bank that has banking connectivity
with the bank of the country where the seller is located. If there is no banking connectivity, a third
bank must be sought.
4. The buyer's bank notifies the seller's bank of the existence of the deposit.
5. The seller's bank notifies and requests original notarized and certified documents from the
seller.
6. The seller delivers notarized originals and certified documents (invoice, export request,
certificate of origin, transportation documents, among others).
INVOICE: Checks the legal existence and ownership of the merchandise.
PETITION: Indicates that the merchandise has already been exported legally.
INTERNATIONAL TRANSPORT DOCUMENT: Proof that the merchandise has already been shipped.
It should be noted that the fewer documents delivered to the bank, the lower the surcharges.
7. The seller's bank makes a literal and exhaustive review of the documents (if the document
has errors it is no longer collectible).
When the seller's bank detects errors, the bank charges the seller $50 dollars in error, which is
called a bank discrepancy; subsequently returns the documents to the seller. Obviously, the seller
will redo the documents, take them to the notary and return them to the bank.
8. INTERBANK NEGOTIATION (BETWEEN BANKS)
The seller's bank has the original documents and the buyer's bank has the money.
Swift: allows secure sending of money and original encrypted documents.
9. Finally, the buyer's bank gives the original documents to the buyer and the seller's bank gives
the money to the seller.
|DATE: FRIDAY, FEBRUARY 27, 2009 |
|6. Existing risk factors within an international purchase and sale operation; shielding instruments
and |
|protection available against these types of risks used internationally. |

DAY 10
TAX PADLOCKS
Fiscal locks are placed on the container. They are also known as seals or marchamos.
[pic]
CAAAREM directly imports tax locks from a manufacturer located in Denmark. The CAAAREM sells
them to the Local Associations of Customs Agents and they in turn sell them to the Customs
Agents, who collect the locks from the clients.
[pic]
The main function of a fiscal lock is that the container travels closed on the way to the fiscal
address. This is placed by the customs authority.
If the padlock is red it indicates that there are taxes pending payment and if it is green it indicates
that the taxes have already been paid.
CREDIT INSURANCE
Risk factor: Lack or refusal of payment (the buyer does not pay).
Instrument: Credit Insurance
When the buyer does not accept the condition of making payment with a letter of credit, he or she
must go to CREDIT INSURANCE. This protection instrument protects the seller against non-
payment. There is a credit insurance company that will pay if the buyer does not do so.
[pic]
6. The seller contracts insurance with the credit insurer (the insurance only covers non-payment
by the buyer, that is, it does not include situations of theft, loss or others).
7. The credit insurance company does not commit until it does a buyer investigation program.
8. The investigation is carried out in banks, credit bureaus, courts, public registry, chambers,
treasury, among others.
9. A Mexican insurer works with a foreign one (coinsurance), both issue an investigation report.
If the operation is not viable, the insurance operation is aborted and a charge is made to the buyer
for the opening and the investigation.
10. If it is viable, the policy is opened and the operation is now covered.
How to charge?
1. Wait for the payment to expire (the invoice indicates the date the credit is sold).
2. When the expiration date has already been met, friendly collection management must be
carried out (send a telephone/telegram/postal mail/e-mail/fax). Subsequently, proof of the
friendly management must be sent to the insurer and a certificate with acknowledgment of receipt
must be added.
3. Endorse documents to the insurer.
4. Finally, compensation is collected (up to 40% deductible)
To recover the money, a power of attorney must be processed. The postillage and consular visa
documents are sent to the corresponding insurer and a lawsuit is filed against the buyer.
PRE-INSPECTION OF GOODS AT ORIGIN
PSI (Pre-shipment inspection)
Risk factor: That the purchased merchandise is defective, missing, poorly stocked or does not meet
the required specifications (some countries on the Asian continent incur this).
Instrument: Pre-inspection of merchandise at origin.
It's like doing a preview at a very long distance.
*The Quality Accreditation and Certification Entity carries out a physical inspection of the shipment
and must be compared with the specifications indicated by the buyer. It is possible that there are
physical samples.
*It is advisable that the review be done at the export customs office and verify that the hologram
stamps are placed.
*The buyer must send the supplier money to pay for local freight and storage.
*At the end, a report on the shipping conditions is sent.
1. Contract merchandise inspection service at origin with a quality accreditation and

certification entity, which must be registered with the Mexican Accreditation Entity. If the entities
are not certified by EMA, their opinions are not valid.
2. Inspection program
3. Inspection is done
4. Report shipping conditions
5. The buyer's entity sends a report to the buyer

6. The buyer makes a decision
EXCHANGE COVERAGE
Risk factor: Sudden and unexpected rises or collapses in the international exchange rate
(USD/DOLLAR).
Instrument: Exchange hedging.
Currency hedges protect the seller or buyer against fluctuations in the international exchange
rate.
[pic]
The payment will be paid in dollars so fluctuations in the international exchange rate will be
affected.
FLUCTURATIONS IN THE INTERNATIONAL EXCHANGE PARITY
|ILS EXCHANGE RATE | |PES EXCHANGE RATE |
|| |SHEKKEL |RECEIVE |MEXICANS |PAY
| | | | |
|
|8.90 |$245,818 ILS |15.30 |$422,586 MXP
|1 |
|9.50 |$262,390 ILS |16.50 |$450,206 MXP

|2 |
|3 |7.50 |$207,150 ILS |14.10 |$329,442 MXP
Exchange coverage is financial insurance and is sold in parallel with the letter of credit (the bank
absorbs the losses).
Trends force us to hire this service based on the information given by a financial advisor.
CONTRACTUAL WARRANTY
Risk factor: That the supplier breaches the contract and does not assign: spare parts, technical
assistance, after-sales service.
Instrument: Contractual guarantee.
The Contractual Guarantee protects the buyer against breach of contract by the supplier.
[pic]
When machines, cars are imported or in general when it comes to machinery, software or public
works, it is necessary for the supplier to offer us after-sales services, training, spare parts,
consumables, technical assistance or complete replacement.
When we talk about the construction of some transportation, this contracting occurs through
international bidding. Example: For the construction of the suburban train, a Spanish company
called CAF was contracted, in this way Spain carried out a technological transfer to our country,
that is, the Spanish patent became Mexican.
This type of services provided by the supplier is included in the contract, so the marketer can go
to court when there is a breach of contract and can demand that a bank or brokerage pay
compensation.
INSURANCE
Risk factor: Theft, damage, breakdowns or accidents that occur to the merchandise, also delays of
the merchandise.
Instrument: Damage insurance.
THEFT, LOSS, WETTING
TANGIBLE PHYSICAL DAMAGE
SURE RIP
OF STORAGE
DAMAGE ECONOMIC DAMAGE FOR DELAYS
INTANGIBLE
MORAL DAMAGE COMPANY PRESTIGE
THEY DO NOT BUY (UNPUNTAL)
[pic]
International insurers provide a basic package that covers Ordinary Traffic Risks (ROT), additional
ones can also be requested.
TARIFF AND NON-TARIFF REGULATIONS AND RESTRICTIONS
TARIFFS PAYMENT OF TRADE TAXES
ABROAD
REGULATIONS
AND
RESTRICTIONS
NON-TARIFF MANAGEMENT AND COMPLIANCE
PERMISSIONS
In the Tariff Regulations and Restrictions, an Administrative Procedure for Omission of

Contributions (PACO) can be raised.
In Non-Tariff Regulations and Restrictions we can fall into an Administrative Procedure in

Customs Matters (PAMA).
NON-TARIFF REGULATIONS AND RESTRICTIONS (RRNA)
Factors:
• Threats from abroad:
-health (birds)
-environment (CITES)
-economics (unfair competition)
-national security: drug trafficking
• Changes in FTAs
• Sign international agreements or protocols
• Causes of force majeure of a political, warlike, or natural nature (when a tsunami has
occurred, the permits are revoked)
It is necessary to have a thorough technical, legal, scientific, political and ethical analysis.
Participants in the creation of the RRNA
• INDUSTRIAL SECTORS: they take care of their economic interests.
-CANACAR: National Chamber of Cargo Transportation
-CANACO: National Chamber of Commerce of Mexico City
-CANAINTEX: National Chamber of the Textile Industry
-CANACINTRA: National Chamber of the Processing Industry
• FEDERAL GOVERNMENT DEPENDENCIES: seek to maintain their regulations
-SAGARPA: Secretariat of Agriculture, Livestock, Rural Development, Fisheries and Food
- SEMARNAT: Secretariat of Environment and Natural Resources
- HEALTH: Ministry of Health
- SEDENA: Secretariat of National Defense
- IMPI: Mexican Institute of Industrial Property
- INAH: National Institute of Anthropology and History
-INBAL: National Institute of Fine Arts and Literature
• ACADEMIC INSTITUTIONS: They are given a scientific consultation, they also present projects
and positions
• SECRETARY OF ECONOMY: serves as moderator.
• SECRETARY OF FINANCE AND PUBLIC CREDIT: is responsible for applying the resolution
reached in the 49 customs offices.
[pic]
CONFLICTS ARISING IN THE COCEX
1. Company vs. Company: derived from the presence of unfair competition (maquila in China).
2. Company vs. Government: motivated by taxes (IETU).
3. Government vs. Government: these types of conflicts originated from Fox's six-year term
(he wanted to eliminate permits).
The Foreign Trade Commission (depending on the Ministry of Economy) is the working group in
which it is intended to reach agreements that give rise to the creation of permits and their
modifications.
DAY 11
|DATE: MONDAY, MARCH 2, 2009. |
|7. Regulations and Restrictions on Foreign Trade type |
|Tariff and Non-Tariff in force in Mexico. |
|7.1 Contributions to Foreign Trade existing in Mexico |
PROCEDURE FOR THE PREPARATION OF NON-TARIFF REGULATIONS AND RESTRICTIONS
[pic]
PROCEDURES AND PERMITS BEFORE THE SHCP
• Registration in the Importers Registry
-General
-Sectorial
[pic]
COMPREHENSIVE CUSTOMS OPERATION SYSTEM (SOIA)
✓ It is used by importers, governors and customs agents.
✓ Records the movements that are uploaded to each register.
✓ It is a database that allows you to consult the registry movements and the status of customs
agents.
To register in the SOIA it is necessary to comply with the following:
-Fill out an official form
-Register in the RFC
-Be up to date with contributions
-Check business activity (importer) with invoice or international purchase order.
-Constitutive act of the company (indicating corporate purpose)
-Power of attorney of the legal representative (copy of identification)
-Commission granted to a customs agent (it is the legal power given to a customs agent to
represent us at customs)
These documents are presented at the Importers Registry office at the SHCP (no payment is made
for registration).
PATTERNS OF SPECIFIC SECTORS
The Registers of specific sectors are already partially repealed (March, 2007: Administrative
simplification agreement). After the agreement, only those that need regulations regarding:
health, environment and national security remain in force.
The products included in this sector are: wines and liquors, cigarettes, electronic products,
perfumes, toys, footwear, clothing (generally they are those that are easy to market).
To obtain a specific sector I must previously be registered in the general registry.
OPERATION OF A MARKETING COMPANY UNDER THE REGISTRATION OF IMPORTERS

1. The Marketer delivers a post-dated sales invoice.
2. The Client (Chinese, Korean, Jewish) signs the granting of rights to the merchandise, that is,
endorses the documents.
3. The Marketer hires a customs agent through a conferred assignment.
4. The customs agent makes the import clearance and the Client makes a deposit of the taxes
to the customs agent.
✓ Finally, the merchandise is released and nationalized, which generates an import request.
✓ The importer (Marketing Company) has local responsibility, and makes the physical delivery
of the merchandise against payment of commissions.
✓ Let us remember that the holder of the petition (in this case it is the Marketing Company) is
the legal and legal person responsible.

ASSIGNMENT CONFERRED BY THE CUSTOMS AGENT
It is the legal power that empowers the customs agent to represent a client before customs.
When generating the order given to the customs agent, the Commission Agent must convince the
client.
1. The client generates the conferred order
2. THE SAT confirms it
3. Accepted or unknown
[pic]
According to Rule 2.6.17, article 59 of the Customs Law (obligations of importers) and article 54
of the same law (obligations and rights of customs agents and importers), the following is
stipulated:
✓ Legal entities (companies) can have up to 30 customs agents at their disposal.
✓ Natural persons only 10 customs agents.
✓ The government entity does not have a limit on the number of assignments granted.
The following is necessary:
- Be registered in the Importers Registry
- Register in the RFC
- Have an electronic signature (FIEL)
www.aduanamexico.sat.gob.mx
PROCEDURES AND PERMITS BEFORE THE SECRETARIAT OF ECONOMY
Pre-Import Permit and Automatic Notice
It affects:
• used, semi-new, rebuilt products
• tires of all types
• vehicles of all kinds
• chocolate sector
• chemicals and pharmaceuticals
• sector: steel, manufacturing, steel.
Requirements:
• Registration in the registry
• Present international purchase invoice or import invoice
• Fill out the official form
✓ ANNEX 21 delimits through which customs certain specific products must cross.
✓ The prior import permit must be processed no more than 15 days before the arrival of
the shipment.
✓ An automatic warning is required for each independent operation.
✓ The data that must be given in the automatic Notice (electronic or over-the-counter)
are: number of pieces, unit value, total value, customs office of dispatch, customs patent that
covers, country of origin and provenance, importer, date and tariff fraction of the goods.
✓ It is processed in the General Directorate of Foreign Trade Services of the Ministry of

Economy.
Certificate of origin
This document serves to prove the tax exemption under an FTA. Obviously, it helps us to prove
the country of origin or country of provenance.
DAY 12
TYPES OF CERTIFICATES OF ORIGIN FOR EXPORT
REVIEW OF CERTIFICATES OF ORIGIN
[pic]
The review of Certificates of Origin is random. The Commercial Section of the Consulate of
Mexico hires a local courier company to visit the supplier and verify whether they have prepared
the Certificate of Origin, subsequently a report is prepared. If not, a crime of forgery may be
incurred.
HARD OR REGULAR CERTIFICATES
1. The client requests his certificate of origin from the General Directorate of Foreign Trade
Services (dependency of the Ministry of Economy)
2. The General Directorate gives a statistical questionnaire that ranges from 60 to 200
questions and that requires support.
EXAMPLE QUESTIONS:
What is the origin of the technology with which the product was made?
What is the percentage of inputs coming from the country of origin?
What is the preponderance of inputs (value, utility, criteria)?

Indicate whether the electrical fluid used in the process is of national or foreign origin.
Determine the Degree of National Integration (GIN%) and the Degree of Regional Integration (GIR
%).
✓ For the product to qualify as Mexican, sometimes the GIN is required to be 51% or 75%.
✓ To answer the questions, invoices and receipts are needed.
3. The client delivers the questionnaire and receipts to the General Management, who will
evaluate the questionnaire. If you do not qualify there is no Certificate, on the contrary they will
give you the Certificate of Origin.
✓ The official format of the FTA in question must be sealed by the Ministry of Economy.
✓ Three originals are needed: one for the exporter, another for the Customs Agent and the
third for the importer.
✓ It is necessary to read the rules of origin of the FTAs.
✓ Among the hard FTAs we find the following: FTAUE, FTA-Chile, FTA-
✓ Peru, G3 (without Venezuela), FTA-Israel, among others.
CERTIFICATE OF ORIGIN ON IMPORT
✓ If the original Certificate of Origin is not presented within the indicated period, fines of
up to one PAMA will be incurred.
✓ In this case, the customs agent has to present a VIRTUAL REQUEST, this arises when
there is no physical merchandise (for reasons such as theft, destruction or sale). This request is
filed when there are missing taxes, fines or surcharges to pay.
QUOTE CERTIFICATE
The objective of the QUOTA CERTIFICATE is to restrict the amount of product that can be
imported or exported under a specific tariff fraction.
IMPORTATION seeks to avoid saturation of the domestic market and damage to the national
producer (excessive supply causes the market to become cheaper).
In EXPORT, the aim is to avoid a shortage, which is why limited quantities (milk) are established.
1. The analysis is carried out in the Foreign Trade Commission and in the Foreign Trade Practices
Unit (both dependent on the Ministry of Economy). Through them the QUOTE CERTIFICATES are
removed or added.
2. The Contentious Legal Procedure.
PUB
3. From the moment the PREVENTIVE is given, no one who does not hold a QUOTE CERTIFICATE
can import or export said product.
4. Participating in the Tender:

• Large and solid companies
• Companies that dominate a significant percentage of the domestic market (by State or
Region)
• Present offer or technical position
• Present offer or economic position (ability to pay taxes and tariffs)
5. The quota certificate will be given to the highest bidder, generally large wholesale
distributors.
6. The quota can be canceled if it is not used at 75%.
ADMINISTRATION OF THE QUOTE CERTIFICATE
➢ DEFINITIVE BY PERIOD OF TIME AND BY QUANTITY
|EXAMPLE |75 TONS per year |
✓ The authorized amount cannot be exceeded
✓ The quota (amount) must be met
✓ It does not matter how the quota is met (there is no dosage)
➢ DOSED
|EXAMPLE |1.5 TONS per week |
| |48 weeks X 1.5 TON= 72 TON annually |

✓ Establishes a fixed fee for each period of time until the end of the fiscal year.
✓ Fines will be generated if the limits are exceeded.
➢ FLEXIBLE QUOTE FEE
|EXAMPLE |42 TONS per year |
✓ Because this quota is flexible, it is allowed to exceed the quota limit by paying an additional
proportional percentage.
Fines will be generated if the limits are exceeded.

|QUOTE |EXCESS |
|42 TON |43-50 TON |51-60 TON |+60 TON
|TARIFF 5% |10% |20% |40%
OFFICIAL MEXICAN STANDARD (NOM)
It is a minimum parameter of quality, safety, limits, performance, good functioning and

information to the user public for a product or service. Its legal basis is found in the Federal Law
of Metrology and Standardization.
Who regulates NOM's?
In the COCEX, the NOM's are generated and published in the DOF
The NOM's affect the IMPORTER, so it is necessary to take their merchandise to a REFERENCE
LABORATORY accredited by the MEXICAN ACCREDITATION ENTITY (EMA) (dependent on the
Ministry of Economy). If the product passes the laboratory test, a NOM CERTIFICATE OF
CONFORMITY is issued, which must subsequently be presented to the GENERAL DIRECTORATE OF
STANDARDS (DGN) and I exchange the Certificate of Conformity against the REGISTRATION AND
REGULATION OF NOM.
✓ The process must be done before the arrival of the merchandise to avoid payment of
storage, surcharges and tax updates. There is a maximum of 45 days after your arrival.
TYPES OF NOM's
➢ TECHNIQUES:
✓ They are evaluated in the Laboratory (Supervision Entities and Certifying Bodies
accredited by EMA are registered on the DGN website; example: ANCE and NYCE).
✓ They guarantee safety, quality and operation
✓ A NOM CERTIFICATE OF CONFORMITY is issued
➢ INFORMATION TO THE USER PUBLIC:
✓ They indicate the minimum information that must come in:
-labels, instructions, guarantees, notices to the public, advertising of the merchandise (to make
sure that the minimum information is correctly indicated, the customs agent makes a PRIOR
RECOGNITION inside customs and in case the information is wrong, it will have to be RE-LABEL at
customs.
✓ When there is a need to re-label merchandise, you have two options:

-The merchandise can be removed from customs and transferred to a warehouse of the Customs
Verification Unit (UVA: it is a supervision company), which plays a role in supervising the labeling
and remains responsible (gives its endorsement to the customs).
EXEMPTION FROM NOM's
1. SWORN LETTER OF OWN USE: it must be signed by the legal representative of the importer
and it must be guaranteed that the product is for own use and that it will not be marketed.
2. When it is verified that the merchandise is in laboratory testing.
ESTIMATED PRICES
The ESTIMATED PRICES clearly establish the minimum price at which a product may be declared
to customs, in order to avoid undervaluation.
The Ministry of Economy publishes in the Official Gazette of the Federation the RESOLUTION OF
ESTIMATED IMPORT PRICES, which contains a LIST OF PRODUCTS (tariff fraction, description and
unit price in dollars).
DAY 13
❖ List of merchandise subject to estimated prices
the import.
❖ Avoid undervaluation of merchandise (tax evasion)
❖ The minimum amount that is feasible to declare for tax calculation
It is no longer practiced due to the aforementioned repeal, however, the List of estimated prices
remains in force.
MAIN PROCEDURES AND SERVICES IN THE SECRETARIAT OF HEALTH
PERMIT AND HEALTH NOTICE
Applies to sensitive products that are in contact with the body and that concern human health.
The function of the permit is to notify the authority, and the requirements to process it are the
following;
-Constitutive act of the company (corporate purpose)
-Registration in the RFC
-Registration in the general register and then in the sectoral register of importers
-Health record, both of the product and the establishment
-COFEPRIS official format
- You have 15 business days prior to the arrival of the shipment to process it.
[pic]
CERTIFICATE OF FREE SALE
It guarantees that a product has been on sale within a country for at least one year, without
apparent damage. This type of certificate is required mainly for products that are new on the
market.
The necessary requirements are_
- The same as the Permit and Prior Notice
- PROFECO general report
-General report of regulated inputs and products
▪ These last two requirements prove that the product has already been sold for one year in the
national territory.
1. EXPORTER
[pic]
2. IMPORTER
After the inspection, customs clearance is carried out and the merchandise is released from
customs to be sent to the customer's home.
CERTIFICATE OF GOOD HEALTH PRACTICES
It applies to products whose industrial process does not guarantee sterilization, so the Certificate
of good sanitary practices guarantees compliance with minimum requirements and industrial
hygiene procedures (preparation, container, packaging, storage and distribution).
This Certificate is required in:
-sausage foods
-chocolates
-dairy
-medicines
1. EXPORT
[pic]
2. IMPORT
The flow goes in reverse, I as the buyer will receive the original of the certificate, I must validate
it in COFEPRIS and once validated I transfer it to the Customs Agent to carry out the clearance
and release the merchandise.
The health inspection is done before the modulation.
As we see, the merchandise goes through 5 reviews:
1. Health inspection
2. Modulation
3. First recognition
4. Second recognition
5. Verification of means of transport
SAFETY CERTIFICATE
It is responsible for ensuring that the product is not harmful and therefore does not present a
risk to human health. It includes products such as: medicines, food supplements, herbal
remedies, items for use in children under 5 years of age, among others.
1. EXPORT
[pic]
[pic]
DAY 14
IMPORT AND EXPORT OF BLOOD AND HUMAN BIOLOGICAL MATERIAL
[pic]
▪ When we talk about merchandise of this nature, its customs clearance must be a priority.
▪ In the health inspection, only an external review is carried out (batch, expiration, code, country
of origin and provenance), the seals must not be violated.
▪ There is a problem that revolves around this type of merchandise: It was already mentioned
that the merchandise must be subjected to GAMA RAYS to know what it contains, however,
generally the product decomposes, resulting in a large number of demands from customs. One of
the solutions proposes that home visits be made in which customs clearance is carried out.
▪ Sterile and dangerous goods are never opened for inspection, which is why sampling must be
done in a special laboratory.
INTERNATION OF HUMAN REMAINS INTO THE COUNTRY
Within the LIGIE, complementary rule 9 clearly specifies that human remains are not legally
considered merchandise, therefore:
- They do not need a customs agent

- they don't pay taxes
- They are not subject to customs clearance
-they do not need a request
Operations of this type occur when a Mexican citizen dies abroad, in these cases the Consulate
absorbs the FINANCIAL EXPENSES AT ORIGIN (foreign) and INTERNATIONAL FREIGHT. For this
provision to take effect, it is necessary to present the following documentation:
-Birth certificate
-CURP
-Death certificate
-Medical certificate
As for the other expenses, the interested relatives (relatives) must cover them. It is mandatory that
they hire a hearse to transport the body.
Likewise, you have to go to COFEPRIS to issue us a permit.
Regarding the coffins, they must meet the following characteristics:
-Steel coffin (not wood)
-Hermetically sealed
-Corpse wrapped in polyethylene bags
-Treated and processed corpse (embalmed)
-Wooden or carton packaging
-Carry a sign “HUMAN REMAINS”
Human remains have a maximum stay at customs of 3 days. If they are not collected, they will be
transferred to SEMEFO (Forensic Medical Service), where they will be cremated.
When the death was caused by an infectious disease, the human remains must travel in an urn
with the cremated remains.
SECRETARIAT OF AGRICULTURE, LIVESTOCK, RURAL DEVELOPMENT, FISHING AND FOOD

(SAGARPA)
Like the Ministry of Health (COFEPRIS), SAGARPA has modules within customs through SENASICA
(National Agri-Food Health, Safety and Quality Service).
Controls everything related to animal and plant health and products for veterinary use, as well as
farm products that are used or consumed by humans; except fertilizers (PLAFEST).
SAGARPA is in charge of the following areas:

Zoosanitary requirements that apply to:
• LIVE ANIMALS
o Use: horse, mule, dog, cat
o Consumption: sheep, goats, cattle, poultry
It should be noted that animal health requirements are related to International Health Alerts such
as: foot and mouth disease (Central America), avian flu (China, Vietnam, Malaysia), to name a few.
• OFFAL AND REMAINS (edible and inedible)
• DERIVATIVES AND BY-PRODUCTS that require laboratory testing (meat, dairy, lard, bone, roe,
skins)
• BIOLOGICAL MATERIAL (blood, semen, cultures, cells)
In some cases, care must be taken not to break the cold chain within transport to avoid
decomposition of the merchandise.
ANIMAL HEALTH REQUIREMENTS

EXPORT OPERATION FLOW
Everything that passes through inspection must be destroyed and the expenses are paid by the
importer or exporter.
✓ The buyer receives the Certificate first and then the merchandise.
IMPORT OPERATION FLOW
I receive the Certificate, I present it to SAGARPA to have it stamped.
✓ In the case of frozen meat, the cold chain inside the trailer must be respected (double plastic
curtain); Contaminated air that affects the merchandise is prohibited from entering.
✓ The Notification to the Pilot in Command (NOTOC) Form is used to notify the co-pilot about
the merchandise on board; It should not be ignored since if the plane is depressurized it can
seriously damage live animals, aluminum pressure containers and canned goods.
✓ Live animals also go through SENASICA and it is necessary to present proof that they do not
suffer from any disease.
PHYTOSANITARY REQUIREMENTS
They aim to regulate health conditions, such as entomological risk (insects) and bacterial risk. We
seek plant health and stop endemic diseases.
The goods involved are:

-fruits, legumes, vegetables
-grain
-fodder -fresh and live flowers; ornamental fodder

-trees -spores or biological material
✓ As far as fresh flowers are concerned, the largest producers of fresh flowers are: Colombia,
Brazil, Venezuela and Mexico.
✓ Each country has its own treatment; For example, in India vegetables are sterilized with
nuclear radiation.
✓ It is prohibited to import or export soil because it carries a large amount of bacteria and
contaminants, and the aim is to avoid losses of fertile soil. Instead of soil, the hydroponic gel used
for live plants is used.
✓ Mexico is the largest exporter of poinsettias.
✓ The United States is a country that produces a large number of GMOs (insect, animal and
plant hybrids).
IMPORTATION OF LIVING CATTLE AND HORSES (LIVE)
The freight authorized for this type of operations is land, road and air transportation.
This import requires the following documents:
-certificate of origin
-zoosanitary certificate
-vaccination records
-transport security documents
On the other hand, a COMMISSIONER ON BOARD is required when it comes to air transport who
carries a gun with darts and another with bullets. It is also mandatory that animals travel sedated,
without food and water.
DESTINATIONS:
1. Final importation
-use
-competence
-reproduction
-consumption
2. Temporary import (maximum 180 days)
-exposure
-competence
-reproduction
✓ The INTERNATIONAL MARITIME ORGANIZATION (IMO) points out that maritime transport
does not allow feeding on the ship in order to avoid waste.
✓ The transfer of animals has a maximum of 5 days.
✓ The customs offices that have quarantine pens are: Colombia, Nuevo León, Reynosa
Tamaulipas and Aguaprieta Sonora.
SECRETARIAT OF ENVIRONMENT AND NATURAL RESOURCES (SEMARNAT)
Regulates environmental issues, wildlife, pesticides and endangered species. SEMARNAT carries
out its functions through the Federal Attorney for Environmental Protection (PROFEPA).
CITES CERTIFIED PROCESS FOR EXPORT
Mexico is part of the International Convention for the Control of International Illicit Traffic in
Endangered Species (CITES) since 1991, therefore it must comply with the regulations it stipulates.
Its main objective is to regulate the legal import and export of:
-Exemplars (living or stuffed dead)
-Products and by-products
-Biological material
INTERNATIONAL CATALOG: Groups endangered species (wild animals) by tariff fraction and
scientific name.
If a product contains ivory, tortoiseshell, bone, feathers, hair or skin from wild animals, it is
detained.
RULE 2.7.3. LUGGAGE OF INTERNATIONAL PASSENGERS
Goods subject to certain permits: clothing with these materials must present a purchase/sale
invoice.
PURPOSE:
-Prove that the merchandise was purchased from an authorized and legal supplier.
LEGAL ACQUISITION:
-Hunting in authorized areas and outside the mating period (nursing).
-Obtaining an authorized supplier (breeder, breeder)
-Be directly an authorized supplier (have farm/conditions/biological replacement times).
DAY 15
|Permits for the import of bulletproof vests, vehicles and war equipment in general |
|Permissions for the import of games that emulate weapons or simulation of military practices and
|
|ININ-National Institute of Nuclear Research –Import and export of isotopes |
|radioactive and radionuclides for devices for medical use, detection, therapy or age
measurement. |
NOM-144-SEMARNAT
It is a preventive measure that seeks to avoid contamination of wood and soil caused by pests
(coming from outside). It is applicable to international transport packaging made of natural wood.
APPLICABLE INTERNATIONAL STANDARDS: ISPM-15 (International Standard #15)
INTERNATIONALLY COORDINATED BY: The Food and Agriculture Organization of the United Nations
(FAO).
SEMARNAT inspects through PROFEPA.
SEALED PALLETS
CAUSES OF REJECTION
It does not have a seal
- It has two stamps with different dates (occurs when pallets are recycled)
- It has stamps on top
- Has an expiration date stamp
-It has a seal but presents evidence of a live plague

PROCEDURE IN CASE OF REJECTION
-Change for treated and sealed packaging (disrupt the packaging)

-Remove packaging and have it fumigated
-Take out merchandise without packaging (cardboard boxes)
You can also use rented platforms (chep).
WOODS THAT DO NOT REQUIRE REGULATION
The wood exempt from compliance with this standard is:
-Plywood
-Reconstituted (agglomerated)
-Barrels with wine or preserved foods
PLAFEST
It is regulated through COFEPRIS.
Apply to:
-Pesticides
-Fertilizers
-Toxic substances
Application phases:
It must be proven how it was done:
-Industrial process (environmental pollution)

-Container, packaging, labeling
-Expedition
-Local freight (need special certificate)
-Customs
-Reissue
-International freight
✓ The United Nations authorizes companies to sell special packaging.
✓ The Federal Attorney for Environmental Protection (PROFEPA) is the one that delivers the
GUIDE
ECOLOGICAL.
✓ PROFEPA depends on SEMARNAT.
PLAFEST REGULATION (COFEPRIS)
[pic]
✓ LTQ.QTY: Limited Quantity
✓ DGR: Dangerous Goods Declaration
✓ The Declaration (DGD) must be sent by the exporter before customs clearance.
SECRETARY OF NATIONAL DEFENSE
SEDENA
The procedures (import and export) are carried out through the General Directorate of Firearms
and Explosives (DGAFE).
FIREARMS
PUBLIC SECTOR
-Exempt from tariff (article 61 of the Customs Law)
-Requires request
-You must hire a customs agent or customs representative
-It imports large quantities of high caliber to distribute to police corporations at the federal, state
and municipal level.
PRIVATE SECTOR
-Highly restricted
-Imported by individuals, escorts and companies that custody securities
EXPLOSIVES
INDUSTRIAL LEVEL:
PUBLIC PERMIT
-Official offices
-SCT (DGCPF and DGMMyP), CFE, CONAGUA, CENAPRED, PEMEX
They must be registered in a special registry to be able to import explosives.
PRIVATE PERMIT
-Mining companies
-Construction and demolition companies

PYROTECHNICS:
-Marketers with authorized registry
-Limited use
-Have a powder magazine (confinement area)
ARMORED VEHICLES
-Commercial brands (FORD, CHRYSLER) for private use and for escorts (they have a special license
plate).
-Transfer values
-Tanks and Tankettes (army)
COLD WEAPONS AND POLICE OR MARTIAL ARTS ATTACHMENTS
- Helmets, vests, bulletproof vests, batons, tonfas, electric batons, gas guns, tear gas, electric
guns, protective booths, anti-gas
- Martial arts for personal use and transfer of valuables
GAMES AND TOYS
- Of rifles called “GOTCHA”
-They perfectly simulate being real weapons, which are prohibited
✓ The laws establish that a powder magazine (warehouse where explosives are stored) must
be built on firm, rocky and semi-buried ground.
✓ Toy weapons that appear to be real are prohibited, so when such an import is detected, the
weapons are seized and destroyed to prevent assaults.
✓ SEDENA is in charge of distributing weapons to police corporations; When their useful life
ends, they must be returned to SEDENA to be destroyed.
SECRETARY OF ENERGY
SENER
National Institute for Nuclear Research (ININ)
Permits to obtain federal concession for the import and export of:
-Electric fluid
-Raw oil
-Industrial lubricants
-Natural gas and Liquefied petroleum
-Various fuels (diesel, gasoline, biofuel, hybrids)
IMPORT OR EXPORT
-Through wiring or ducts
-A virtual order is needed
-Pay General Export Tax (IGE)
-Require prior permission
-They levy Special Tax on Production and Services (IEPS)
When bulk imports of this type of merchandise are made, the following is done:
[pic]
IMPORT AND EXPORT OF ISOTOPES

Isotope: small pills weighing 30 to 30 grams.
IMPORT OR EXPORT OF RADIOACTIVE ISOTOPES OR RADIO NUCLIDES
Used in:
-Devices for medical use (radiation against cancer, gamma resonances)
-Detection devices (detect drugs)
-Age detection (carbon 14)
FINAL IMPORTATION
-Special sectoral register
-Hospitals
-Laboratory
-Marketers, manufacturers or representatives
-Industries (scientific devices)
-Scientific teaching institutions
✓ Its useful life is 5 to 30 years. When the period ends, the material that is already
radiologically exhausted is returned and exported (collection and confinement center).
✓ Siemens and Kaul-Zeiss handle material of this type (if they do not want to take care of the
return of the merchandise (after its exhaustion), they can resort to the figure of the CONTRACTUAL
GUARANTEE.
NATIONAL INSTITUTE OF FINE ARTS AND LITERATURE
INBAL
Permits to import or export works of art are processed at this institution.
POSSESSION OF THIS TYPE OF OBJECTS

-Particular
-Federal concession regime
-Bail + Guarantee
-They are managed (works of art) by museums, libraries, educational institutes or duly registered
private collectors
-Regime: temporary import or export for return to the same State.
-Gravan IGE
ELECTRONIC CATALOGS
-Contains photographs
NATIONAL INSTITUTE OF ANTHROPOLOGY AND HISTORY
INAH
Handles objects of historical or archaeological value that are considered national heritage.
DAY 16
|DATE: MONDAY, MARCH 09, 2009. |
|Mexican Institute of Industrial Property |
MEXICAN INSTITUTE OF INTELLECTUAL PROPERTY
IMPI
It is responsible for protecting patents and exclusive brands and combats piracy by filing
complaints with the Federal Public Ministry so that any act of piracy is prosecuted. To combat
illegal imports, the IMPI has spies on the black market.
FUNCTIONS:
-It is responsible for the safeguarding and control of patents and exclusive brands.
-Fight piracy and misuse of industrial patents and trademarks.
-Offers research service and exclusive assignment of patents and trademarks (national or
international exclusivity)
-Does national and international research and does phonetic search to avoid repetitions
-Assigns denominations of origin for national products at an international level: “TEQUILA”,

“MEZCAL”, “TALAVERA”, among others.
APPELLATION OF ORIGIN
The designation of origin exclusively holds a traditional product, an integral part of the cultural
entity of a country or region, made by hand respecting traditional canons.
Each country has its own exclusive designations of origin.
REQUIREMENTS TO ENJOY THE DESIGNATION OF ORIGIN
-Be affiliated with specific Local Associations (Tequila Regulatory Council, Mexican Coffee Council).
-Respect the traditional artisanal process
-Be located in specific areas, municipalities or authorized States
-Processing of the Certificate of Origin for Export (processed at the Ministry of Economy)
If the established requirements are not met, the product cannot use the designation of origin (it
cannot use the name TEQUILA), to prevent the merchandise from being considered piracy and
being destroyed (ART. 32 of the Customs Law).
When you do not have the designation of origin of the tequila, the following indication must be
used:
“Alcoholic drink similar and flavored to tequila” IT IS NOT TEQUILA
PATENT
It is recommended that the patent be international.
Example: Avon Cosmetics (England) intended to enter Argentina, however someone else had
already registered said brand, so it could no longer enter the country.
PHONETIC SEARCH OF THE BRAND

The Ministry of Foreign Affairs participates in phonetic coordination, and is in charge of carrying
out a national phonetic search. The Mexican Institute of Industrial Property also collaborates by
doing the international phonetic search.
When there is phonetic similarity but the concept is different, the trademark can be registered.
CUSTOMS REGIMES
According to article 90 of the Customs Law, customs regimes are all operations that are legally
feasible to carry out with merchandise.
TYPES OF CUSTOMS REGIMES
DEFINITIVE EXPORT AND IMPORT
(National, nationalized or foreign merchandise)

-Involves full payment of the tariff and full compliance with the permits
-The merchandise will be given the desired use
-Its stay is for an unlimited time
TEMPORARY
The maximum average is 180 days and an extension of up to 90 days can be requested. After the
indicated time has elapsed, the merchandise must be returned abroad or else it must be
permanently imported.
TEMPORARY FOR IMPORT AND EXPORT

It can be used for:
1. For return in the same state
IMPORT EXAMPLES:
2. For manufacturing, transformation or repair
EXAMPLES:
[pic]
Mexicana uses the services of a customs agent or trains one of its employees to serve as a customs
agent only for MEXICANA.
[pic]
If the return of the merchandise is not made within 180 days, it must be definitively imported
(surcharges and updates) or a transfer will be made between maquiladoras. In the latter case, a
virtual request will be made between maquiladoras.
The last modification of IMMEX was in February 2009.
TRANSIT OF GOODS
INTERNAL TRANSIT
Full payment of taxes with a virtual petition
Internal transit does not work for all customs, to avoid errors we must review the Operations
Manual, which indicates those customs that are not restricted.
INTERNATIONAL TRANSIT
Repealed
FISCAL DEPOSIT FOR PREPARATION, TRANSFORMATION OR REPAIR IN A CONTROLLED PREMISES
Also known as in-bond warehouses, which make international trade more flexible and allow a
diversity of forms of exchange, especially those that are necessary for the efficient implementation
of production processes where the finished goods are not produced entirely within the borders of
a single nation. . From the English "in bond warehouses".
CHARACTERISTICS OF THE FISCAL DEPOSIT
The merchandise may be outside customs without having complied with taxes (surcharges and
updates)
The fiscal warehouse is a location for companies that do not have enough cash to pay taxes. They
hire a customs agent and import with the DEPOSIT regime.
FISCAL.
✓ SIDEFI: Fiscal Deposit System; This system contains all the warehouses that are registered
(registration number)
✓ This regime is used when it comes to car and clothing exhibitions.
✓ The warehouses work for the DUTY FREE stores (tax free, they have not paid IGI, DTA or
VAT). The merchandise purchased in these stores must go abroad.
PREPARATION, TRANSFORMATION OR REPAIR IN A CONTROLLED PREMISES
It is exclusive for some automotive manufacturers that use the JUST IN TIME system.
STRATEGIC CONTROLLED PREMISES
✓ The private controlling company rents the exporting industrial park to exporting companies,
which enjoy the aforementioned exemptions and are obliged to pay rent to the controlling
company.
✓ When the strategic Bonded Precinct is used, costs are lowered and prices become
competitive.
TAXES ON FOREIGN TRADE IN MEXICO
GENERAL IMPORT TAX AND GENERAL EXPORT TAX (IGE and IGI)
LEGAL BASIS: LIGIE
The IGI and IGE have various synonyms such as the following: AD-VALOREM, TARIFF, DUTY.
-You pay to introduce or remove merchandise
-They are annulled by the FTAs

CUSTOMS PROCESSING RIGHT (DTA)
LEGAL BASIS: Article 49 of the Federal Law of Rights
- You pay for the use of customs infrastructure services (gateway, modulation, customs
recognition, verification of means of transport, GAMMA rays or X-rays)
TAX ON NEW CARS (ISAN)
LEGAL BASIS: ISAN Law
- Does not apply for individual import
- It is paid when the cars are sold in national territory
SPECIAL TAX ON PRODUCTION AND SERVICES
LEGAL BASIS: IEPS Law
Items such as the following are taxed: cigarettes, alcoholic beverages, oil and fuel, electrical
energy.
- Taxes delicate aspects of the national economy
- It represents a good tax flow for customs
COMPENSATORY FEE
LEGAL BASIS: Foreign Trade Law
-Tax advantage (anti-dumping)
- The International Trade Practices Unit (UPCI) is the area of the Ministry of Economy in charge of
carrying out investigations into practices, unfair international trade and safeguards.
Dumping is unfair competition. It occurs when the price of the product in Mexico is the same or
cheaper than in its country of origin. It comes through subsidies (excessive government aid) and
price discrimination.
SURCHARGES AND UPDATES+
LEGAL BASIS: Federal Tax Code
- You pay for making late payments
VALUE ADDED TAX (VAT)
LEGAL BASIS: VAT Law
- Only taxes are imposed on imports (with some exceptions)
- In the interior of the country it is 15% and in the border regions it is 10%
PRE-VALIDATION OF PETITION (PRV)
LEGAL BASIS: Tax Code

- It is paid for tax use on services
-It is paid when the request is submitted before it is sent to customs
DETERMINATION OF TAXES
[pic]
INTERNATIONAL COMMERCE TERMS
INCOTERM
They clearly delimit:
-Obligations and rights of the parties
- The sales price of the merchandise and what costs are included
-What is the means of transportation that will be used?
- The point of physical delivery of the merchandise
- The seller's liability limit
✓ Incoterms are not laws, since they are issued by a private international organization called
the International Chamber of Commerce of the City of Paris.
✓ They are usage and customs of the international community
DAY 17
|DATE: TUESDAY, MARCH 10, 2009 |
|9. Introduction to the study of INCOTERMS – Terms |
|International Trade. |
LAND TRANSPORTATION INCOTERMS
[pic] [pic]
• EX-WORKS (EXW)
➢ This incoterm is the basis of all the others.
➢ From the moment the merchandise leaves the supplier's address, the importer will
coordinate the rest of the operation.
➢ EX-WORKS is the minimum level of responsibility for the supplier.
➢ The merchandise is delivered to the supplier's facilities.
• DELIVERED DUTY UNPAID (DDU)
➢ The exporter makes home delivery without including taxes, however the buyer must
deposit them into the customs agent's account so that their goods can be released from customs.
• DELIVERED DUTY PAID (DDP)
➢ The exporter makes home delivery with taxes included, that is, the seller makes the
payment of taxes.
[pic][pic]
• DELIVERED AT FRONTIER (DAF)
➢ The responsibility ends right at the border but the physical delivery is made in the yard of the
importing country.
LAND TRANSPORT INCOTERMS SCHEME
[pic]
[pic] [pic] [pic] [pic]

• FREE ALONGSIDE SHIP (FAS)
➢ In this incoterm, the costs of dispatching goods are borne by the exporter.
➢ The merchandise is dragged to the dock and the seller's responsibility reaches the dock (the
shipment has not yet been made).
• FREE ON BOARD (FOB)
➢ The merchandise has already been shipped. This incoterm is the most used worldwide.
• COST AND FREIGHT (CFR)
➢ The exporter delivers the merchandise when it has already made the sea crossing, however, the
exporter is not responsible for what happens during the sea journey.
➢ The merchandise is delivered at the port of arrival.
• DELIVERED EX SHIP (DES)
➢ This incoterm delivers the merchandise at the port of arrival (same as the previous incoterm).
➢ The exporter assumes responsibility in writing but it is difficult to trust a subject who is outside
the country, so the following incoterm is used.
• COST, INSURANCE AND FREIGHT
➢ In this case, the insurance is contracted by the exporter but is in favor of the importer. It is
important that the contracted insurance company has a correspondent in the importer's country.
• DELIVERED EX-QUEY (DEQ)
➢ The merchandise is delivered leaving the dock and the maneuver of getting it off the ship is
included.
MARITIME TRANSPORT INCOTERMS SCHEME

INCOTERMS FOR MARITIME USE
[pic] [pic]
[pic] [pic]
• FREE CARRIER AT (FCA)
➢ The merchandise has already been cleared from customs and is delivered to a controlled
warehouse.
• CARRIAGE PAID TO (CPT)
• COST AND INSURANCE PAID TO (CIP)
➢ Air insurance is added.
AIR TRANSPORT INCOTERMS SCHEME
|+Ground collection at home |

|+Export customs clearance |
|+Import taxes
| | | | | |
STUDY CASE
“Industrias ROMAY” plans to import electric sterilizers for laboratories from the supplier
“ROTMBERG Industries” of the City of Denver, Colorado, and must quote all available incoterms for
the three means of transportation, in accordance with the following:
|GROUND TRANSPORT EXPENSE ACCOUNT

|
|1. Ex Works value of the shipment |$47,618 usd |$47,618 USD |EX
WORKS |
|2. Ground Freight Denver-Laredo, Texas |$ 2,635 usd | | |
|3.Export office Laredo, Texas |$ 215 usd | |

|
|4. International crossing service |$ 180 usd |$50,648 USD |DAF

Laredo |
5.Tax-free import clearance |$ 165 usd
|6. Ground freight Nuevo Laredo | |1. Ex Works value of the shipment
WORKS |
| |
|2. Ground Freight Denver – Long, Beach
|3.Export clearance Long, Beach |

|MARITIME TRANSPORT EXPENSE ACCOUNT |
|4. Maneuvers in Long, Beach to pier |
|$47,618 usd |$47,618 USD |EX
|$ 3,870 usd | | |
|$ 160 usd | |
| |Long, Beach |
|$ 60 usd |$51,958 USD |FOB

|$ 250 usd |$51,898 USD |FAS
| |Long, Beach |
|$ 980 usd |$52,938 USD |CFR
| |Manzanillo |
|$ 125usd |$53,063 USD |CIF
| |Manzanillo |
70usd |$53,133 USD |DEQ |
| |Manzanillo |
|$ 170 usd | | |
|10. Import clearance without taxes | |$ 190 usd
|$ 1,050 usd |$54,543 USD |DDU
|11. Road freight Manzanillo – Df |
| | | |Df |
|AIR TRANSPORT EXPENSE ACCOUNT
|1. Ex Works value of the shipment |$47,618 usd |$47,618 USD |EX
WORKS |
| | | |Denver |
|2. Ground Pickup in Denver |$ 150 usd | |

|
|3.Export office in Denver |$ 175usd | |

|
USD |FCA |
| |Denver |
| |
|5. Air freight Denver-Mexico, Df |$12,757 usd |$60,790 USD

| |CPT
| | | |Mexico |
|6. International air insurance |$ 105 usd |$60,895 USD |CIP

|

|
|include taxes |
|9. Home delivery, freight | |$ 300 usd |$61,453 USD |DDU
| | |Mexico, DF |
According to article 65 of the Customs Law, the customs value corresponds to the sum of the
value of the merchandise and the expenses incurred before entering national territory.
TRANSPORT |CUSTOMS VALUE |EXCHANGE RATE:
| |16.15 PESOS X DOLLAR |
Ground transportation |DAF: $50,648 USD |$ 817,965 MX PESOS
Maritime transport |CIF: $53,063 USD |$856,967 MX PESOS
Air Transport |CIP: $60,895 USD |$ 983,454 MX PESOS
INCOTERM |GENERAL TAX |PROCESSING RIGHT |

VALUE TAX |
|ON IMPORT |CUSTOMS OFFICER | |ADDED
| |(IGI) 6% |(DTA) | |(VAT) 15% |
| | |8 TO THE THOUSAND | | |
|DAF |817,965 X .06= 49,078 |817,965 X .008= 6,544 |817,965 + 49,078 + 6,544=
$ |$ 131,038 |
| | | |873,587 | |
|CIF |856,967 X .008= 6,856 |856,967 + 51,418 + 6,856=

|$ 137,286 |856,967 X .06= 51,418 |
|CIP |983,454 X .06= 59,007 |983,454 X .008= 7,868 |983,454 + 59,007 + 7,868= $
|$ 157,549 |
| |915,241 |
| | | |1,050,329 | |
➢ Taxes are not declared in the petition.
➢ If the merchandise remains in the border area, pay 10% VAT. When the merchandise enters
through the border strip but its final destination does not belong to these zones, the merchandise
must pay 15% VAT.
DAY 18
PORTS AND GATEWAYS (CONNECTION POINTS)
NORTH AMERICA
MAIN CONNECTION POINTS WITH ASIA AND OCEANIA
vancouver
Portland
Oklahoma
San Francisco
The Angels
Long Beach
San Diego
GATEWAY WITH EUROPE
Boston
New York
Hatera's cape
Charleston
Savannab
Miami
Everglades
Boca Raton
INTERMEDIATE GATEWAY
Mobile
New Orleans
Houston
Columbia
Saint Anthony
Denver
Yellow
atlanta
Niagara
Buffalo
GATEWAY MEXICO
PEACEFUL
Cove
Manzanillo
Lazaro Cardenas
Tijuana
NORTH
Juarez City
Nuevo Laredo
ATLANTIC
Tampico
Altamira
Veracruz
[pic]
[pic]
DAY 19
|14. Analysis of the legal framework of Mexican Foreign Trade. |
|Customs Law and its |

Regulations
|Foreign Trade Law and its Regulations |
|Law on General Taxes on Imports and Exports.

|
|General Rules on Foreign Trade. |
TAX INCENTIVES FOR EXPORTS

MANUFACTURING, MAQUILADORA AND EXPORT SERVICES INDUSTRY (IMMEX)
GENERAL FEATURES
Definition
The IMMEX Program is an instrument through which it is allowed to temporarily import goods
necessary to be used in an industrial or service process intended for the production,
transformation or repair of goods of foreign origin temporarily imported for export or for the
provision of transportation services. export, without covering the payment of the general import
tax, the value added tax and, where applicable, the compensatory fees
Beneficiaries
The Ministry of Economy (SE) may authorize legal entities residing in the national territory
referred to in section II of article 9 of the Federal Tax Code, to pay taxes in accordance with Title II
of the Income Tax Law. , a single IMMEX Program, which can include the modalities of business
controller, industrial, services, shelter and outsourcing, as long as they comply with the
requirements set out in the Decree for the Promotion of the Manufacturing, Maquiladora and
Export Services Industry (Decree IMMEX), published in the Official Gazette of the Federation on
November 1, 2006.
Benefits
The IMMEX Program offers its holders the possibility of temporarily importing, free of import
taxes and VAT, the goods necessary to be used in an industrial or service process intended for the
production, transformation or repair of temporarily imported goods of foreign origin. for export
or for the provision of export services.
These assets are grouped under the following categories:
• I.- Raw materials, parts and components that are going to be used entirely to integrate export
merchandise; fuels, lubricants and other materials that will be consumed during the production
process of the export merchandise; containers and packaging; labels and brochures.
• II.- Containers and trailer boxes.
• III.- Machinery, equipment, tools, instruments, molds and spare parts intended for the
production process; equipment and devices for pollution control; for research or training,
industrial safety, telecommunications and computing, laboratory, measurement, product testing
and quality control; as well as those involved in the handling of materials directly related to
export goods and others linked to the production process; Equipment for administrative
development.
Modalities
• I.- IMMEX Company Holding Company Program, when the manufacturing operations of a
certified company called holding company and one or more controlled companies are integrated
into the same program;
• II.- IMMEX Industrial Program, when an industrial process of manufacturing or transforming

goods intended for export is carried out;
• III.- IMMEX Services Program, when services are provided to export merchandise or export
services are provided, solely for the development of the activities that the Secretariat determines,
following the opinion of the Secretariat of Finance and Public Credit;
• IV.- IMMEX Hostel Program, when one or more foreign companies provide the technology and
productive material, without the latter directly operating the Program, and
• V.- IMMEX Outsourcing Program, when a certified company that does not have facilities to
carry out production processes, carries out manufacturing operations through third parties that it
registers in its Program.
The SE may simultaneously approve a Sector Promotion Program, according to the type of
products it manufactures or the export services it provides, and must comply with the regulations
applicable to them. In the case of a company under the service modality, it may only import under
the Sectoral Promotion Program the merchandise referred to in article 4, section III of this Decree,
provided that it corresponds to the sector in which it is registered.
Validity
The validity of the IMMEX Programs will be subject to as long as their holder continues to comply
with the requirements established for their granting and with the obligations established in the
Decree.
Periods of permanence
Goods temporarily imported under an IMMEX Program may remain in national territory for the
periods established in article 108 of the Customs Law.
For goods included in Annexes II and III of the IMMEX Decree, when they are imported as raw
materials, the retention period will be up to twelve months. In the case of goods that are included
in Annex III of the IMMEX Decree, when they are imported as raw materials, only when they are
destined for activities under the service modality, the permanence period will be up to six
months.
The goods indicated in Annex I of the IMMEX Decree may not be imported under the Program.
Commitments
To enjoy the benefits of an IMMEX Program, the terms established in the Decree on the matter
must be complied with. The authorization of the Program will be granted under the commitment
to annually make sales abroad for a value greater than 500,000 dollars of the United States of
America, or its equivalent in national currency, or to invoice exports, at least for 10% of its total
billed.
Reports
The holder of an IMMEX Program must submit an annual report electronically, regarding the total
sales and exports, corresponding to the immediately preceding fiscal year, no later than the last
business day of the month of May, in accordance with the format provided by General Rules and
Criteria on Foreign Trade are announced by the Ministry of Economy.
Additionally, the company with the IMMEX Program must present the information that, for
statistical purposes, is determined, in the terms established by the SE through General Rules and
Criteria on Foreign Trade.
PROSEC Sector Promotion Programs
The creation of sector promotion programs is due to the need to increase the competitiveness of
the national productive apparatus in international markets, to promote openness and commercial
competitiveness with abroad as fundamental elements of a dynamic and progressive economy, as
well as to establish instruments to promote the integration of efficient production chains.
In recent years, the Mexican production plant has been significantly integrated into the economic
globalization process, which has allowed it to position itself as the eighth largest exporting
country in the world.
Additionally, NAFTA establishes that, as of the eighth year of its validity, the modification of the
temporary import mechanisms in force in the member countries, in order to avoid the distortion
of the tariff preferences agreed upon within the framework of the aforementioned Treaty, and
that, For this purpose, as of January 1, 2001, the tariff treatment that Mexico grants to non-North
American inputs and machinery used for the production of merchandise destined for the three
countries that make up the North American market was equalized.
Furthermore, the non-North American supply of inputs and machinery is critical for certain
industries and that these require competitive tariff conditions to supply non-North American
inputs and machinery.
In response to the above, the Federal Government decided to establish competitive conditions for
the supply of inputs and machinery for the export industry and promote greater national
integration of inputs.
Tax Refund (DrawBack)
Aim
Refund to exporters the value of the general import tax paid for imported goods or inputs that are
incorporated into export merchandise or for merchandise that is returned in the same state or for
merchandise for repair or alteration.
✓ Loss leaves no trace (light)
✓ Waste leaves physical garbage (remnant) Complementary Rule 8° LIGIE
✓ Merchandise not considered in PROSEC must be definitively imported.
✓ When it is not possible to use PROSEC or IMMEX, you can go to the Ministry of Economy to
process the DRAW BACK (it is feasible if imported inputs are included in the exported product, a
virtual petition must be presented).
LEGAL FRAMEWORK
Article 133 of the Constitution establishes that the Constitution and the Free Trade Agreements
are considered SUPREME LAW OF THE FEDERATION. In theory the Constitution prevails over the
FTAs, however, sometimes the FTAs force the Constitution to be modified.*pic+
[pic]
✓ The tariff fraction provides the official unit of measurement that is declared for the
product, the benefits of the FTA, taxes and permits.
✓ Within the complementary rules, we have rule 8 that tells us about the tariff jump in
PROSEC and rule 9 that gives information about corpses.
[pic][pic][pic]
LUX GIFTS
CUSTOMS
CUSTOMS BROKER
THEY ARE DECONSOLIDATED (DELIVED)
RECEIVE ORIGINAL DOCUMENTS
CARRIER
CONTROLLED WAREHOUSES
ARRIVAL OF GOODS
CUSTOMS
FOREIGN
LOCAL CARRIER
DOMESTIC CARRIER
CUSTOMS AGENT
CUSTOMS BROKER
FREIGHT FORWARDER
CUSTOMS
MANZANILLO
CARRIER
JAKARTA
CUSTOMS AGENT
CERTIFIED PUBLIC ACCOUNTANT
NOTARY
LAWYER
DOMESTIC CARRIER
IMPORTER OR EXPORTER CUSTOMER
THE CUSTOMS AGENT IS MULTIDISCIPLINARY:
PUBLIC ACCOUNTANT BECAUSE HE ESTIMATES TAXES

NOTARY BECAUSE IT GIVES PUBLIC FAITH AND LEGALITY TO EXPORT AND IMPORT
LAWYER BECAUSE HE REPRESENTS THE INTERESTS OF THE CLIENT BEFORE CUSTOMS
CUSTOMS AGENCY COMPUTER TERMINAL
PREVALIDATOR
CUSTOMS
CAPTURIST
SHCP
BANK
PAY PETITION
ADVANCE DEPOSIT
CUSTOMS AGENT
CUSTOMER
THE CUSTOMER deposits taxes in advance.

The CUSTOMS AGENT pays them out of his pocket, so he needs to have at least $50,000.00 in his
petty cash.
DETERMINES
PERMISSIONS
MANAGER
QUOTE
TAXES
COMMISSIONER
PRICING
PRICING MANAGER
IMPORT TRAFFIC MANAGER
LOCAL LOGISTICS MANAGER AND “THIRD PARTY LOGISTICS” (3PL)
EXPORT TRAFFIC MANAGER

SALES
CORRESPONDENT OFFICE MANAGER
TOTAL HEIGHT
PREVIOUSLY PROCESSED PERMITS
NATIONAL WATERS
(1-3 KM FROM THE PORT)
REMOVE SHIPMENT FROM CUSTOMS AND TAKE THE GOODS TO A WAREHOUSE

(CONTRACTED/RENTED) IN A FLEET OF TRUCKS.
IMPORT
OUTSOURCING
CUSTOMS
AVON COSMETICS
INVOICE
PROFIT $550 USD LOCAL EXPENSES $600 USD MASTER $3,600 USD
TOTAL: $4,750 USD
LOCAL FREIGHT (MASTER) $3,600 USD INTERNATIONAL (HOUSE) $4,700 USD
PROFIT: $1,100 USD
SPLIT PROFIT: $550 USD
YOU HAVE ALREADY PAID THE LOCAL EXPENSES: *COLLECTION (SEND THE LOCAL CARRIER TO
PICK UP THE GOODS AT THE HOME) USD $200 *CUSTOMS CLEARANCE USD $300
*CONSOLIDATION USD $50 *PREPARATION OF DOCUMENTS USD $50
TOTAL: USD $600
SHIPPING (EXPORT). SHIPMENT WILL BE COLLECTED AT DESTINATION
RECEIVING CONSOLIDATOR (INDIA)
ISSUE CONSOLIDATOR
(MEXICO)
CUSTOMS
It is considered a practical interpretation of the laws

It is a manual for facilitation of administrative procedures
They give specific information about fines and number of copies
They have been published by resolution since 1994
GENERAL RULES REGARDING FOREIGN TRADE
You have full control of the customs clearance of the goods
It is in charge of fines, sanctions, restrictions, procedures and embargoes
Imposes obligations and rights of the parties
Stipulates the control of merchandise traffic (entry and exit)
It is a coercive internal law
Establishes Mexican foreign trade policy

CUSTOMS LAW AND ITS REGULATIONS
In this law we can find safeguards, compensatory quotas (extraordinary) and permits (non-tariff
regulations).
Regulates Mexico's relationship with other States in commercial matters.
It is an explanatory external law that establishes the position of our country compared to other
countries.
+Ground freight to the departure border.
9. DOC DELIVERY.
8. INTERBANK NEGOTIATION THROUGH THE SWIFT SYSTEM
(SOCIETY WORLWIDE FOR INTERBANKING FINANTIAL TRANSACTION)
7. CHECK DOC
6. ORIGINAL DELIVERY
5. REQUEST DOC.
4. NOTIFY THE EXISTENCE OF THE DEPOSIT
3. DEPOSIT IN YOUR BANK
2. ACCEPT THE CONDITION
1. LETTER OF CREDIT
BUYER BANK
SELLING BANK
BUYER
SELLER
DISTRUST
BUYER
SELLER
WILL YOU PAY ME?
COMPUTING AND SYSTEMS
(FROM THE 49 CUSTOMS OFFICES)
CENTRAL ADMINISTRATION OF COMPUTER TECHNOLOGY AND SYSTEMS
LEGAL CONTENTIOUS AND PAMAS

CENTRAL LEGAL ADMINISTRATION CONTENTIOUS
LEVEL
CUSTOMS
LEVEL
CENTRAL
GLOSS
CENTRAL ADMINISTRATION OF ACCOUNTING AND GLOSS
DICTAMINATORS
2nd RECOGNITION
SGS
General Surveillance Society
(CONCESSIONAIRE)
FISCAL AND CUSTOMS INSPECTION COMMANDER
IFA
VERIFIERS IN TRANSPORTATION MEANS
CHECKER
RECOGNITION
CUSTOMS
MODULATION
POINTS
TACTICAL
DEPUTY WAREHOUSE MANAGER
LEADERSHIP
SHIFT
OF SERVICE
COMPUTING
AND SYSTEMS
CONTENTIOUS LEGAL
AND PAMAS
GLOSS
ADMINISTRATOR OF THE
CUSTOMS OPERATION
DEPUTY ADMINISTRATOR
ADMINISTRATOR
LEADER
COMMISSIONER
CUSTOMS BROKER
• GUIDE COLLECTOR
• PREVIEW MANAGER
• DOCUMENTATOR
• QUOTE
• PERMISSION MANAGER
• TRAFFIC MANAGER
• CAPTURIST
• GLOSSADOR
• ACCOUNTS AND EXPENSES MANAGER
IMPORTING OR EXPORTING COMPANY
• INTERNATIONAL BUYER
• SELLER OR EXPORTER
• TRAFFIC MANAGER
INTERNATIONAL TRADE
• CORRESPONDENT OFFICE MANAGER
• EXPORT TRAFFIC
• IMPORT TRAFFIC
• PRICING
• LOCAL LOGISTICS (3LP SPECIAL PROJECTS)
• SALES
FREIGHT CONSOLIDATOR
• OPERATIONS MANAGER (RAMP, CONTROLLED WAREHOUSE)
• CLIENT SERVICES
• DOCUMENTATION MANAGER
• SALES
AIRLINE
• OPERATIONS (PORT AND LAND)
• LEGAL DEPARTMENT
• BIL'S DECONSOLIDATION
• TRAFFIC
• SALES
SHIPPING COMPANY
ADMINISTRATION SERVICE OF DISPOSED ASSETS
SAE
*ABANDONMENT
*SEIZURES
49 CUSTOMS
CENTRAL ADMINISTRATION OF FISCAL AND CUSTOMS INSPECTION
CENTRAL ADMINISTRATION OF COMPUTER TECHNOLOGY AND SYSTEMS

GENERAL CUSTOMS ADMINISTRATION
AGA
CENTRAL LEGAL AND CONTENTIOUS ADMINISTRATION
CENTRAL ADMINISTRATION OF ACCOUNTING AND GLOSS
CENTRAL ADMINISTRATION OF LARGE TAXPAYERS
SECRETARY OF TAX ADMINISTRATION
DEPUTY SECRETARY OF REVENUE

SECRETARIAT OF FINANCE AND PUBLIC CREDIT
FOREIGN TRADE COMMISSION
WORK TABLE
CANACINTRA
CANAINTEX
CANACO
CANACAR
INVESTMENT INSTITUTIONS
SCIENTIFIC
INBAL
INAH
IMPI
SDN
DGN
HEALT
H
SEMARNAT
HE
SAGARPA
COINSURAN
CE
AN INSURANCE COMPANY FROM THE COUNTRY OF ORIGIN AND ANOTHER FROM

THE COUNTRY OF DESTINATION PARTICIPATES
INSURANCE III
INSURANCE II
INSURANCE I
ORIGIN
FINAL DESTINATION
LOCAL JOURNEY
CUSTOMS EXIT
CUSTOMS ENTRY
LOCAL JOURNEY
CIF/CIP
SECURITY DEPOSIT IN A BANK OR IN AN INTERNATIONAL BROKERAGE
MACHINES THAT COME FROM INDIA
GARBAGE
MARKETING COMPANY
FOREIGN MANUFACTURER
INVOICE VALUE: $27,620 USD
CURRENCY:
MEXICAN PESOS (MXP)
CURRENCY:
ILS SHEKKEL
SURGICAL INSTRUMENTS
COMERCIALIZADORA PROTEX, SA
MEXICAN BUYER
NEGEV INDUSTRIES LTD
ISRAELI SUPPLIER
QUALITY ACCREDITATION AND CERTIFICATION ENTITY

ENTITY
REPORT
LOCAL FREIGHT
CHINA SUPPLIER
EXPORT CUSTOMS
BUYER (Distrusts the honesty of the supplier)
COINSURANCE
CORRESPONDENT INSURANCE COMPANY
INSURANCE COMPANY
CREDIT
BUYER
SELLER
SCREW
CORE
(LEAD-ALUMINUM)
# SERIAL
ORIFICE
A000890
CUSTOMERS
CUSTOMS AGENTS
LEGAL ASSOCIATIONS OF CUSTOMS AGENTS
CAAAREM
DANISH MANUFACTURER
It is a statistical control of the entries and exits of said merchandise through customs.
It has an electronic validation (validated before the SAT).
It is an agreement between the client and the customs agent.

Signed by the federal representative of the company.
Make a LETTER OF ENCOMIENDA for each individual operation
- BY EVENT
- BY YEAR
-UNDEFINED
PATENT
COMMISSION CONFERRED
- REGISTRATION REGISTRATION
-RFC
- ELECTRONIC SIGNATURE
CUSTOMS AGENT
IMPORTER CUSTOMER
SAT -
CUSTOMS
MARKETING
COMPANY
-It is registered in the registry of importers
-Does not have

merchandise
CUSTO
MER
-Does not have a

registry
-He owns the

merchandise
CUSTOMS AGENT
2
3
Records notifications, violations and fines.
Determines if it will touch OPERATIONAL RED
PHYSICAL STOCK
V.S.
Review national invoices (sales)
RFC
Review the import requests
NO. RECORD
LOCAL IMPORTING ACTIVITY UNDER THE RFC
IMPORTING ACTIVITY UNDER THE REGISTRATION
-Quantities
-Values
-Paid taxes
V.S.
-Quantities
-Values
-Paid taxes
Accounting and tax control record
LIST OF IMPORTERS
ACCOUNTING MOORING
“Agreement that modifies and repeals the various, published (date) regarding
SUBJECT TO MODIFICATIONS
“Agreement that identifies the LIGIE items that are subject to (the permit in question) by (the
agency).”
“Agreement that establishes the tariff classification of goods that are subject to (permission) due
to (dependency).”
Publication
Approval or veto
Analyze the project
DOF
EXECUTIVE
CONGRESS
Issue an agreement or project.
When disagreements arise, protections are used.
COCEX
RESOLUTION OF ESTIMATED PRICES
INVOICE
HOME THEATER
MOD. SW-
S02
$30 usd/piece
An official letter based on the Resolution published in the DOF on day X is added and $2,100 USD is
declared.
LIST
HOME THEATER $ 2,100 usd / piece
TAX WAREHOUSE
CUSTOMS VERIFICATION UNIT
(GRAPE)
RE-LABEL
STORE
% REMOVE FROM CUSTOMS
NOM'S
IMPORTER
THEY AFFECT HIM

PRODUCT OR MERCHANDISE
REFERENCE LABORATORY
NOM CERTIFICATE OF CONFORMITY
DGN
EMA
All the
DEPENDENCIES specialists in each standard (they qualify).
COMPANIES BY SECTOR
RESEARCH AND TEACHING INSTITUTIONS
COCEX
HE
GENERAL DIRECTORATE OF STANDARDS
6
ASSIGNMENT
OF QUOTA CERTIFICATES
QUOTE ADMINISTRATION AND CONTROL
PUBLICATION IN THE OFFICIAL JOURNAL OF THE FEDERATION
PREVENTIVE
CALL FOR PUBLIC TENDER FOR ALLOCATION OF SPOTS
DOF PUBLICATION
UPCI
HE
PRESIDENT
ANALYSIS OF IMPACT AND ECONOMIC DAMAGE IN
COCEX
CONGRESS
DIRECT
Regulate merchandise flows between partners.
THE IMPOSITION OF QUOTAS ON IMPORT OR EXPORT MAY BE
UNDER A TLC (Control Valve)
From/to any country in the world.
SUPPLIER
FOREIGN
CUSTOMS AGENT
CUSTOMS
If you do not receive the CERTIFICATE OF ORIGIN you can apply the ART. 54 of the Customs Law
(Responsibilities of the Customs Agent).
One of your resources is to present a photocopy of the CERTIFICATE OF ORIGIN and you have 15 to
20 days to present the original.
IMPORTER CUSTOMER
SEND THE ORIGINAL CERTIFICATE BY COURIER
EXPORTER CUSTOMER
GENERAL DIRECTORATE OF FOREIGN TRADE SERVICES
HE
The importer waits for the CERTIFICATE OF ORIGIN to arrive and presents it to customs (You have
15 to 20 business days to present it).
When it comes to NAFTA, the declaration of origin can be made on the invoice.
IMPORTER CUSTOMER
CERTIFICATE OF ORIGIN
1. CUSTOMS AGENT (customs)
2. EXPORTER
3. IMPORTER
EXPORTER CUSTOMER
GENERAL DIRECTORATE OF FOREIGN TRADE SERVICES
COMMERCIAL SECTION OF THE CONSULATE OF MEXICO
INTERNATIONAL INTERNSHIP
CENTRAL ADMINISTRATION AND GLOSS
Submit a photocopy to the GLOSA section of customs.
MEXICO IMPORTER
SUPPLIER
USES
HE
COPY
REGULATED AND CERTIFIED
(HARD)
EVERYONE ELSE
* They need to be validated by a government authority.
* Original and 3 copies must be submitted.
* Stamp, no. identification and signature.
FREE REPRODUCTION
NAFTA
It is not necessary to present the original, a copy is sufficient.

Partially repealed by the March 07 Agreement.
FRACTION DESCRIPTION ESTIMATED PRICE
LEGAL TARIFF PER PIECE

INDIVIDUAL IN
DOLLARS.
CUSTOMS ENTRY
INTERNAL TRANSIT (RED LOCKS)
CUSTOMS CLEARANCE
-Submit permits
-Pay taxes
Deposit to customs account (guarantee)
Taxes calculated based on estimated price.

Merchandise is returned or destroyed
2
HEALTH SECRETARY
COFEPRIS
FEDERAL COMMISSION FOR THE PREVENTION OF HEALTH RISKS
SANITARY MODULES IN CUSTOMS LEVEL I
Regulates health risks that come from abroad
The client or manager obtains certified permission in
Ocular inspection
Regulates the permissions of:
Foods, food supplements, medicines, herbal remedies, devices and devices for medical use
REJECTION
Customs clearance is done and finally the merchandise leaves
APPROVAL
Boarding remains on stand-by
OBSERVATIONS
Acknowledge receipt of notice
To coordinate
SANITARY INSPECTION
ARRIVAL BOARDING
Process the health notice + permit + certificate
COFEPRIS CUSTOMS MODULE
PERMISSION
PAPERS
IMPORTER CUSTOMER
COFEPRIS
You will deliver 15 days before the copy of the permit and boarding documents
CUSTOMS AGENT
5 days before the shipment arrives.
1 copy
3 copies
Coordinates health inspection
Send original by courier before shipment arrives
IMPORTER CUSTOMER
CUSTOMS AGENT
Investigate
Dispatch
Certificate
EXPORTER CUSTOMER
COFEPRIS
Request
Certificate
Presents original
Coordinates health inspection
Validated original delivery
CUSTOMS AGENT

Check authenticity
COFEPRIS
FOREIGN SUPPLIER
Original valid
IMPORTER CUSTOMER
CUSTOMS CLEARANCE
INSPECTION
FOREIGN BUYER
Deliver 1 amount to
CUSTOMS AGENT
Detailed review of:
-procedures
-ducts
-local
-staff
COFEPRIS
Makes inspection visit and issues CERTIFICATE
IMPORTER CUSTOMER
Process application
3 originals for:
-Importer
-Exporter
-Customs agent
Issue
SAFETY CERTIFICATE
Signed by COFEPRIS
They are presented in
COFEPRIS
+Certificate of origin
+Documents
Issue NOM Certificate of Conformity

REFERENCE LABORATORY
Present NOM Certificate of Conformity
EXPORTER CUSTOMER
Samples
GENERAL DIRECTORATE OF STANDARDS
Validate the NOM through an official letter
HE
Collate
Validation
FOREIGN SUPPLIER
MANAGE
MENT
COFEPRIS
IMPORTER CUSTOMER
Send original
Gives approval
CUSTOMS AGENT
Delivery Validated certificate + documents
MODULE
COFEPRIS
Coordina
tes
EXIT
DISPATCH
INSPECTION
10
TONS:
-Locker room
-Make-up
-Equipment
-Food
MADONNA
CUSTOMS OFFICE
FEDERAL DISTRICT
CUSTOMS OF ENTRY
(MONTERREY, NVO. LAREDO)
TOUR
MISSING
Invoice sub-division
Pay the percentage of the shortage
SPARE
Billing is done and taxes are paid
International exhibitions coming to museums
EXPORT OF AIRCRAFT ENGINES
MEXICANA MAINTENANCE BASE
Repair process
Return the repaired engines
Prepare export invoice for products and services
EXPORT BILL
PRODUCT----------Parts/Material
SERVICE------------Technical labor
MAQUILADORA
MATTER
-Supplies
-Material
-Machinery
-Equipment
EXPORT
-Finished product
IMMEX PROGRAM
Manufacturing, Maquiladora and Export Service Industry
-Control of waste and losses must be kept

-Exempt from IGI
- Preferential DTA
- Tax free
- You are not required to comply with permits
VERACRUZ CUSTOMS
CUSTOMS OF ENTRY
CUSTOMS OF COATZACOALCOS (VERACRUZ)
If accidents occur, full payment of taxes will have to be made with a virtual petition.
-Customs clearance
-Permission compliance
- Tax payment
-First recognition
-Second recognition
Internal transit (THEFT, LOSS, ACCIDENT)
Validation and Modulation of request
PADLOCKS
RED
PANTACO CUSTOMS
INTERNAL CUSTOMS
Request with taxes calculated and pending payment.

SALINA CRUZ CUSTOMS
(OAXACA)
CUSTOMS CLEARANCE
SANITARY INSPECTION
Submit permit and schedule inspection 5 days before arrival
MODULE
COFEPRIS
Submit permit and documents
CUSTOMS AGENT
Authorization
Permit process
COFEPRIS
IMPORTER
-HOSPITAL
-LABORATORY
-RESEARCH INSTITUTIONS
GAMMA RAYS
COFEPRIS MODULE
Issue permission
The mourners or funeral home appear
FINAL DESTINATION
They do not allow private or cargo cars, only authorized transportation.
EXIT GATEWAY
-Inhumation
-Doc. -Pantheon output

ARRIVAL OF THE CORPSE AT CUSTOMS
GAMMA RAYS
PGR REVIEW
CONTROLLED WAREHOUSE
3 days courtesy.
NATIONAL IMPORTER
SENASICA MODULE
CUSTOMS CLEARANCE
BUYER
INSPECTION
Send original certificate to
Preserved Zoosanitary Certificate

It may require tests or an inspection visit, if there are irregularities it issues a ZOOSANITARY
CERTIFICATE
NATIONAL EXPORTER
SAGARPA
Presents doc. Creditor (SAMPLES)
CUSTOMS AGENT
Present for validation
Does the validation

SUPPLIER
Send original
SAGARPA
INSPECTION
CUSTOMS CLEARANCE
SENASICA MODULE
Deliver documents and coordinate inspection
Receive original
NATIONAL IMPORTER
CUSTOMS AGENT
SAGARPA
EXPORTER
Issues certificate of origin and phytosanitary
Take doc.
X-RAYS
GAMMA RAYS
PGR REVIEW
SENASICA MODULE
OCULAR PHYTOSANITARY INSPECTION

(CUSTOMS AGENT COORDINATES)
PHOTOS:
-FOREHEAD
-SIDE
-BACK
-ON THE BRAND
CHECK LIST
-Wound notes
-buba (scab or small tumor of pus)
-runoff
-grain
-brands
APPROVAL
QUARANTINE
If it shows signs of illness (rejoneo), the animal must be isolated from the rest. The quarantine is
carried out at the client's home under the supervision of SENASICA
DENIAL
It is denied due to presenting a serious illness. The animal is sacrificed or cremated (the owner
must assume the costs).
ARRIVAL OF ANIMALS AT CUSTOMS
M.B.
H.T.
TREATMENT APPLICATION DATE
TYPE OF TREATMENT
FUMIGATE WITH METHYL BRIDE
BAKED
CODE
MEX
YEAR
09
DATE CODE
0123
COU
NTR
Y
Chemical bonding at high

temperatures
HAZARDOUS
SUBSTANCES
6.1
RECEIVING PROCEDURE TABLE
They
participat
e
HEALTH SECRETARY
SAGARPA
SEMARNAT
HE
COORDINATED BY
COFEPRIS
PLAFEST PROCEDURE
IMPORTER CUSTOMER
FOREIGN SUPPLIER
Send dangerous goods declaration
COFEPRIS
Presents validation
CUSTOMS AGENT
Provide documentation
MODULE
PROFEPA
SUPERVISE IN CUSTOMS
Coordinates inspection
INSPECTION
If there are no irregularities, deliver ECOLOGICAL GUIDE

CUSTOMS CLEARANCE
It is not possible to open packages or containers, so it must be passed through GAMMA RAYS and
PGR.
LOCAL TRANSPORTATION
It depends on:
-Labelled
-Marking container, according to NU
-Packaging with serial number and certificate
Issues Acknowledgment of receipt and sends a copy of the declaration to
Requires:
-Petition
-Permission to transport dangerous substances (granted by the SCT)
-Special license
-Ecological guide
-Civil liability insurance (damages to third parties)
LTD.QTY
Limited Quantity Code (the maximum safe quantity per individual container)
Indicates that the packaging was made by a company certified by the United Nations
CERTIFICATION CODE UN
-Manufacturing date
-Country
-Maker
SPC
Indicates if the packaging is:
-New
-Used (recycled)
-Rebuilt
-Equivalent (not UN certified)
-Recovery (it is used when a smaller container breaks down and that is why it is placed in a larger
one)
RISK CLASS ICON
COLOR CODE:
RED: Flammable
ORANGE: Explosive
YELLOW: Oxidizer
BCO/BLACK: Various
BLUE: Dangerous in contact with water
GREEN: Harmless (non-toxic and non-flammable gases but dangerous because they come under
pressure and can explode)
NUMERICAL CODE
4 digits
3
AT-RISK GROUP
WEIGHING MACHINE
-Total gross vehicle weight
TARE
It is the weight of the container where a merchandise is contained or transported.
NET CONTENT
The capacity is declared

It goes through gamma rays
COMMODITY
CUSTOMS
TAX PAYMENT
$589,720 MN
ART. 29 OF THE CUSTOMS LAW

ABANDONMENT
-Import: 60 days
-Export: 90 days
-Dangerous goods, perishables and live animals: 3 days
FISCAL DEPOSIT STORAGE
- Does not cause merchandise abandonment
- It can be removed little by little
- There is the possibility of taking clients
- The stay is indefinite (paying rent)
- Every time merchandise is removed, an extraction request is made.
AUTOPARTS IMPORT
AUTOMOTIVE ASSEMBLY
EXPORT
NEW CARS
-We work 24 hours a day. and 365 days a year
-JUST IN TIME (JIT) Movement
-Production regime in controlled premises
You can appoint your own customs representatives. It may be an employee who signs the
petitions and who was certified by the AGA, has a shipowner's license.
The automotive plant becomes a controlled facility.
Since he imports products that are not especially related to the automotive manufacturer, he
hires a customs agent.
SAT
PRIVATE CONTROLLING COMPANY
AGA
Concession
-Company that bought land
-Placed services (urbanized)
-Deposit large amounts to the AGA (guarantee per operation)
- It is a certified company
- Income to express exporters
PRIVATE CONTROLLING COMPANY
Manages an export industrial park, in which:
- No tariff is paid
- You are not required to comply with permissions
.The services of a customs agent are not required
- Everything that is within said industrial park is virtually exported.
Exemptions apply, as long as all merchandise is exported

PRICES PAID
INCREDIBLE
(ART. 65 OF THE CUSTOMS LAW)
CUSTOMS VALUE
It is the price indicated on the commercial invoice
EXPENSES OCCURRED:
- Be linked to the operation
- Come get paid to Mexico
- They are no longer included in the price paid
- They have been carried out outside the national territory
Examples: Freight, insurance, consolidations
- It is the tax base
- Taxes are calculated on this amount.
PRICE PAID
INCREDIBLE
CUSTOMS VALUE
876,425 INR INDIAN RUPEES

(÷ 22.50)
Exchange loss: 38,952.22 USD
(X 16.15)
Spread loss:
629,078 MXP
4,620 USD
(X 16.15)
74,613 MXP
703,691 MXP
Taxes will be calculated on this value.
TAXES
IGI (11%)= (X 0.11) 77,406 MXP

DTA (8
(X 0.008) 5,630 MXP
THOUSAND)=
DTA + IGI= 83,036 MXP
+ CUSTOMS VALUE 703,691 MXP
SUB-TOTAL= 786,727 MXP
VAT 15%= 118,009 MXP

It imposes measures (extraordinary and RNA) to protect the economy, health and national
security.
Forms export promotions
Establishes Mexican foreign trade policy

FOREIGN TRADE LAW AND ITS REGULATIONS
COMPLEMENTARY
GENERAL
Classification rules (criteria)
DOCTRINE
Tariff universe
22 sections
98 chapters
+30,000 fractions
TIGIE
ART. 2
ART. 1
Classify the entire tariff universe
LIGIE
FOREIGN TRADE MATTER
SUPREME LAW OF THE FEDERATION
LOCAL LEVEL LAW
+Export customs clearance.
+Import customs clearance.
+Ground freight to the customer's home.
EXIT BORDER
DAF
ENTRY BORDER
SUPPLIER
EXPORTER
BUYER
IMPORTER
Preparation, Acquisition, container, packaging, labeling, processing of all export certificates.
EXW
CUSTOMS
+International crossing (TRANSFER).
DDU
DDP
LAREDO TEXAS
Prepare request
DAF
YARD
CUSTOMS BROKER
NVO. LAREDO
Commodity
The TRANSFER makes the international crossing
INTERNATIONAL BRIDGE
YARD
CUSTOMS BROKER
The BROKER does the Pre-file
In DELIVERED AT FRONTIER, the exporter's responsibility ends at the border.
However, in the DELIVERED AT FRONTIER incoterm the physical delivery is made here.
DDP
DELIVERED DUTY PAID
DDU
DELIVERED DUTY UNPAID

DAF
DELIVERED AT FRONTIER
EX-WORKS
CIF
ABOUT WHAT
+Drag to
dock
FAS
DES
F.O.B.
CFR
+Loading maneuver
+Unloading maneuver
+Drag to
+International maritime crossing
+Receipt, weighing, fumigation, maneuvers, inspection, prior, storage
+Receipt, weighing, fumigation, maneuvers, inspection, prior, storage
API (INTERGRAL PORT ADMINISTRATION) They are private companies that are paid to receive the
container.
PORTURA CUSTOMS
+Import customs clearance
+Export customs clearance
PORTURA CUSTOMS
+Ground freight to the port of departure
+Ground freight to home
EX-WORKS Expenses
SUPPLIER
EXPORTER
SUPPLIER
EXPORTER
DDU
EXW
DDP
PLATFORM
DDP
DELIVERED DUTY PAID
DDU
DES
DELIVERED EX-
QUEY
DES
DELIVERED EX-SHIP
CIF
COST, INSURANCE AND FREIGHT
CFR
COST AND FREIGHT
F.O.B.
FREE ON BOARD
FAS
FREE ALONGSIDE SHIP
EX-WORKS
+International air freight
C.I.P.
+Maneuver expenses
CPT
+Maneuver expenses
FCA
CUSTOMS
+Import customs clearance
+Export customs clearance
CUSTOMS
+Local collection
+Home delivery
EX-WORKS Expenses
SUPPLIER
EXPORTER
SUPPLIER
EXPORTER
DDU
EXW
DDP
PLATFORM
DDP
DELIVERED DUTY PAID
DDU
C.I.P.
COST/ CARRIAGE, INSURANCE PAID TO
CPT
CARRIAGE PAID TO
FCA
FREE CARRIER AT
EX-WORKS
CONSTITUTION
TLC's
FEDERAL LEVEL LAW

Basic Foreign Trade Course

Uploaded by

Copyright:

Available Formats

Basic Foreign Trade Course

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Basic Foreign Trade Course

Uploaded by

Copyright:

Available Formats

BASIC TRAINING COURSE IN FOREIGN TRADE AND CUSTOMS

CUSTOMS AND INTERNATIONAL TRADE PROFESSIONAL UNIT

TEACHER: FEDERICO GRAJALES LUNA

Customs and International Trade Professional Unit SC

Content of the Basic Training Course in Customs and International Trade.

1. Identification of the main actors involved in an International Trade operation.

1. The Importer-Exporter Client.

2. The Local Carrier.

3. The Customs Agent.

4. The Cargo Consolidator.

2.3 The Guide Collector. 2.12 The Traffic Manager.

2.5 The Quoter. 2.14 The Export Logistics Manager.

2.6 The Permissions Manager. 2.15 The Correspondent Manager

2.7 The Request Capturist. 2.16 The Pricing Manager.

2.8 The Glossator. 2.17 The Seller of International Transportation Services

2.9 The Customs Processor. 2.18 The CUSTOMS COMMISSIONER.

5.1 Customs Administrator.

5.2 Customs Deputy Administrator.

5.3 Customs Operation Administrator.

5.4 Service Shift Managers.

5.5 In charge of the activation module of the selection mechanism.

5.6 Fiscal Recognition Verifier.

5.7 Customs Judge.

5.8 Tax Verifier in Means of Transportation.

5.10 Legal Assistant and PAMAS

5.11 Fiscal and Customs Inspector.

6.1 International banking documentary Letter of Credit.

6.2 Pre inspection of merchandise at Origin.

6.3 Credit insurance

6.4 Contractual Guarantees.

6.6 Exchange hedges.

7.1 Contributions to Foreign Trade existing in Mexico (Tariffs)

7.2 Secretariat of Finance and Public Credit:

7.2.1 Registration in the Register of Importers.

7.2.2 Task Conferred to the Customs Agent

7.3 Ministry of Economy.

7.3.1 Automatic Notice and Prior Permission.

7.3.2 Validation of Certificate of Origin in Exportation.

7.3.3 Obtaining a Quota Certificate for export and import.

7.3.4 NOMs Certification. (Official Mexican Standards)

7.3.5 Estimated import prices.

1. Health Notice and Permit.

4. Certificate of Good Sanitary Practices.

5. Import Permit for Appliances and Devices for Medical Use.

2. Certificate of Free Sale.

7. Management and disposal of human remains (corpses)

5. Secretariat of Agriculture, Livestock, rural development, fishing and Food.

3. Importation of livestock for reproduction.

4. Importation of food, miscellaneous items and medicines for veterinary use.

6. Secretariat of the Environment and Natural Resources.

1. CITES Convention for endangered species.

2. Regulation of wooden packaging in international transport.

1. Import-export regulation of: pesticides, fertilizers and toxic substances

7. Secretary of National Defense

1. Permits for the import of firearms and explosives.

1. Permit for the import-export of electrical fluid.

2. ININ-National Institute of Nuclear Research –Import and export of radioactive isotopes

7.10 National Institute of Fine Arts and Literature

1. Permit for the export/import of works of art.