Mexico: Customs and tax incentives regime | KPMG | GLOBAL

Mexico: Customs and tax incentives regime

Mexico: Customs and tax incentives regime

A decree published on 4 February 2016 in the official gazette provides information about customs and tax incentives available for importers that obtain authorization under an incentive regime.


Related content

The decree—Decreto para el fomento del recinto fiscalizado estratégico y del régimen de recinto fiscalizado estratégico—applies beginning 5 February 2016, and effectively represents a re-launch of certain incentives that were made available under bonded warehouse rules provided in 2006. 

Among the incentives are measures concerning favorable terms for:

  • Payment of the customs processing fee
  • The value added tax (VAT) and the special tax on production and services (impuesto especial sobre producción y servicios—IEPS)

The incentive regime allows for importers to make corrections concerning the origin of goods within three months of the customs clearance, without first having to obtain authorization from the tax authority (Servicio de Administración Tributaria—SAT), provided that certain criteria are satisfied. 

There are elections being made available for transfers of eligible goods by IMMEX companies (maquiladoras).


Read a February 2016 report (Spanish) [PDF 76 KB] and (English) [PDF 76 KB] prepared by the KPMG member firm in Mexico: Decreto para el fomento del recinto fiscalizado estratégico y de su régimen 

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal