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:
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).
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