Doing Business

Doing Business in Mexico 2015

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65 Doing Business in Mexico 2015 Port of entry and inland transport Ports of entry The most important ports of entry, based on volume of merchandise handled, are as follows: Gulf of Mexico (Atlantic coast): Veracruz and Tampico-Altamira. Pacific coast: Manzanillo, Lázaro Cárdenas and Acapulco. Northern border: Nuevo Laredo in the northeast, Ciudad Juárez, and Tijuana in the northwest. Air shipments: Mexico City, Guadalajara, Monterrey, and others Inland transport The Mexican railroad system serves the following ports of entry: Nuevo Laredo, Matamoros, Piedras Negras, Ojinaga, Ciudad Juárez, Nogales, Mexicali, and Tijuana, all along the northern border; Matamoros, Tampico-Altamira, Veracruz and Poza Rica on the Gulf coast; and Mazatlán, Topolobampo and Salina Cruz on the Pacific coast. All major cities/destinations are served by privately owned trucking companies. Exporters should consult with their importer/customer ahead of time to determine the optimal logistics applicable, depending on type of goods, volume and final destination. Bonded warehouses Goods may also be held in bonded warehouses operated by private companies under a government authorization. Import duties are deferred and adjusted for inflation when goods are taken out of the bonded warehouse, at the time of the importation. Foreign tax residents are allowed to maintain goods in any bonded warehouse for local delivery without triggering a "permanent establishment". (See Chapter 16). Re-exports Temporary imports Mexican customs regulations contain special provisions for temporary importation of goods. Allowing the deferral of import duties from six to eighteen months (in certain cases for longer periods). Goods can be imported under temporary basis to return abroad in the same condition as imported, such as in the case of containers, exhibit merchandise, aircraft, ships, and trailers. But also, goods can be imported under temporary basis to be transformed, processed or repaired under an IMMEX program. See Chapter 4 for a description of the incentive programs under which temporary imports are allowed. Sales to the Mexican government The government procurement law establishes the rules with which companies must comply if they want to sell their products or services to government entities. NAFTA provides less stringent rules for suppliers domiciled in the United States and Canada. 8

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