Recintos fiscalizados estratégicos

Parques industriales analizan decreto de recintos fiscalizados estratégicos | T21
http://t21.com.mx/logistica/2016/02/08/parques-industriales-analizan-decreto-recintos-fiscalizados-estrategicos

http://www.banobras.gob.mx/productosyservicios/Paginas/ProductosyServicos.aspx

http://www.ciltec.com.mx/es/comercio-exterior/recintos-fiscalizados-estrategicos

 

Strategic Controlled Enclosures

According to banobras “The Strategic fiscal area (RFE) is a scheme set up in the Customs Act allows companies operating within the introduction, for a limited time, foreign, domestic goods or nationalized, to be subject to handling, storage, custody, exhibition, sale, distribution, production, processing or repair. “(http://www.banobras.gob.mx/ )

They help the importing company overall value to your product while benefiting local businesses that provide services or sell their inputs to achieve the required actions for value creation. They intend to increase the competitiveness of the nation and encourage international trade

When it was decided to implement this strategy to revive the economy “was established that the enclosures must be adjacent to an office or room tax (interior, border, sea or airport), be not less than 20 hectares, being bordered and protected, and have CCTV “among other measures, in order to prevent leakage of goods to the local market circuit.

The owners can be private investors or the states. The length of stay in national territory may be up to two years.

The added value generated by these areas lies primarily in obtaining tax benefits (such as exemption from import duties, countervailing duties and VAT), and reduction of non-tariff restrictions and customs procedures, among others. This provided that the goods to their countries of origin or destination export markets again; if they are distributed in the local market, this exemption applies to VAT. (Rodriguez, 2009)

Currently in Mexico can be found seven strategic bonded warehouses in San Luis Potosi, Nuevo Leon (Colombia), Chihuahua (Ciudad Juarez), Michoacán (Lazaro Cardenas), Chiapas (Puerto Chiapas) and soon in Ciudad Obregon, Sonora.

The link with these enclosures with customs begins prior to its establishment as is the General Administration of Customs which is responsible for approving the EFR and it must deliver the documentation required for its establishment.

The following map Controlled Enclosures Strategic shown in yellow and red, the most important ports in the country:

References:

  • Banobras, SNC (2011, December 22).  Enclosures strategic audited . Retrieved
  • . Rodriguez, LR (2009) Strategic Fizcalizados Enclosures (Refie). A new option for exporting competitvaRetrieved from the website of KPMG in Mexico:http://www.kpmg.com/mx/es/issuesandinsights/articlespublications/paginas /de-refie.aspx
  • National Governors Conference. XXXVI Regular Meeting of the CONAGO. (2009). Annual report of the commission of precincts audited strategic. Retrieved from website:  www.conago.org.mx
  • 工業區域土地策略控管機制

據BANOBRAS“

  • 工業區域土地策略控管機制

(RFE)是海關法成立了一個方案允許公司經營引進內,在有限的時間,國外的,國內的商品或國有化,要受到處理,儲存,保管,展覽,銷售,配送,生產,加工或修理。“(http://www.banobras.gob.mx/)

他們幫助進口公司整體價值的產品,同時有利於當地企業提供服務或銷售自己的投入,以實現價值創造必要的行動。他們打算增加國家的競爭力和促進國際貿易

當它決定實施這一策略,以振興經濟“正式成立,該區域必須是相鄰的辦公室或房間稅(室內,邊境,海上或機場),不低於20公頃,被鑲上與保護,有央視“等措施,以防止貨物洩漏到當地市場的通路。

業主可以是私人投資者或狀態。留在本國境內的長度可以長達兩年。

通過這些領域所產生的附加價值主要在於獲得稅收優惠(如進口關稅豁免,反補貼稅和增值稅),以及減少非關稅限制和海關手續,等等。這提供了貨物原籍國或再次目的地出口市場的國家;如果它們分佈在當地的市場上,這種豁免適用於增值稅。 (羅德里格斯,2009年)

目前在墨西哥可以在聖路易斯波托西,新萊昂(哥倫比亞),奇瓦瓦(華雷斯城),米卻肯州(拉薩羅·卡德納斯),恰帕斯(恰帕斯港口),並很快在克夫雷貢城,索諾拉州發現七大策略性保稅倉庫。

這些工業區域的鏈路與海關之前成立的是海關總署負責審批EFR,它必須提供其成立所需的文件開始。

下圖中的黃色和紅色的,在該國最重要的港口所示的工業土地策略控管機制區域。

Advertisements
  1. No comments yet.
  1. No trackbacks yet.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

%d bloggers like this: