Companies wishing to be certified in this area must have an inventory control, positive opinion of compliance with tax obligations and not be on the list of non-compliance companies published by the SAT, have valid digital seal, have a record of registered personnel and payment of contributions to the Mexican Social Security Institute - IMSS-, establish territorial investment, submit list of customers and suppliers abroad and allow access of the AGACE for the corresponding inspection visit.

The company must also have a current IMMEX program, registered associated addresses, infrastructure necessary to establish that during the past 12 months materials returned represent at least 60% of the value of temporary imports of inputs during the same period, credit the use or enjoyment of the property, describe the production process from arrival to return and have a contract for the maquila, sale or purchase orders in force.

In case of IMMEX sensitive companies additional requirements must be met.

In addition to the above, it is required that at least 40% of the value of operations carried out in the country related to their predominant activity of the immediately preceding fiscal year were carried out with suppliers who have a positive opinion of tax compliance; who have operated their IMMEX program for at least the last 5 years, or that during the previous fiscal year on average had over 1,000 employees registered with the Mexican Social Security Institute -IMSS-, or that its machinery and equipment is above 50,000,000 pesos; that the SAT has assessed no tax credit to them in 12 months and that they have not received a negative resolution concerning VAT refunds in the past 12 months.

In addition to the above, it is required that at least 70% of the value of operations carried out in the country related to their predominant activity of the immediately preceding fiscal year were carried out with suppliers who have a positive opinion of tax compliance; who have operated their IMMEX program for at least the last 7 years, or that during the previous fiscal year on average had over 2,500 employees registered with the Mexican Social Security Institute - IMSS-, or that its machinery and equipment is above 50,000,000 pesos; that the SAT has assessed no tax credit to them in 24 months and that they have not received a negative resolution concerning VAT refunds in the past 12 months.

Type A certified companies will get a tax credit on their operations destined to the customs regimes of temporary import for the processing, transformation or repair in maquila or export programs and will obtain a refund of VAT in a period not exceeding 20 days from the day following the submission of the relevant application. In the case of type AA and AAA certification, the VAT refund will be in 15 and 10 days respectively, and are also entitled to automatic renewal if they submit their request 30 days prior to maturity.

Likewise, the AA and AAA certification provide other important benefits such as that prior to the beginning of the official review, the customs authority delivers an invitation letter and also grants the benefit that if before the review, the company wishes to self regularize, the authority will grant 60 days to correct the situation, with the prior submittal of a free format application, among others.

The ACALCE will resolve the certification application within a period of 40 days. Companies wishing to apply for certification during 2014 must apply for certification in accordance with the following schedule for your fiscal address considering the Regional Foreign Trade Audit Office ARACE district.