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Strategic Fiscalized Area RFE: A Current Scheme of Competitiveness in Foreign Trade.

Mexico adopted the form of the Strategic Fiscalized Area with the main purpose of encouraging a more attractive panorama for foreign investment and avoiding loss of capital to other economies in the world.

 

 

SUPPORT OF THE STRATEGIC FISCALIZED AREA:

 

  • Logistics Abilities
  • Administrative Simplification
  • Legal Certainty

 

Background

At the international level, similar models has been adopted to the regime of Strategic Fiscalized Area in terms of operations, logistical facilities and objective, to promote the economic development and international trade in certain regions.

 

  1. The New Scheme of the Strategic Fiscalized Area has its background in the ‘Decree that reforms, adds and derogate several provisions of the Customs Law’, published in the DOF (by the acronym in spanish) on December 30, 2002, through which the regime of the Strategic Fiscalized Area (RFE, by the acronym in spanish) was established, as a result of the modernization of the Mexican Customs System and the commercial opening of our country.
  2. The National Development Plan 2013-2018 establishes as the line of action, in the strategy to Democratize the Productivity, of the transversal approach of the Mexican national goal with Global Responsibility, to facilitate the foreign trade promoting the modernization of the customs offices, the investment in infrastructure, and the update and incorporation of best practices and processes in customs matters.
  3. On February 4, 2016, the ‘DECREE to promote the Strategic Fiscalized Area and the Strategic Fiscalized Area regime, was published in the DOF with which established additional requirements to the New RFE Scheme and granted various administrative facilities to taxpayers who obtain authorization to enable a property as a strategic fiscalized area and to those who obtain authorization to allocate merchandise to that regime, and the procedures for such authorizations and the operation of the users were made more flexible.

The figure of the Strategic Fiscalized Area, is regulated mainly in articles 14-D, 135-A and 135-B of the Customs Law.

 

 

 

OBJECTIVES

 

One of the objectives of the Strategic Fiscalized Area regime is to strengthen the levels of competitiveness of the manufacturing industries established in Mexico, mainly those whose operations are oriented towards international markets, reducing logistics costs and increasing efficiency in customs operations, in order to maximize their potential to carry out new projects and investments that involve job creation, technology transfer and human capital development.

 

Currently it is expected that the Strategic Fiscalized Area (RFE) will become a detonator of industrial development, encouraging the attraction of productive investments that contribute to the scientific, technological, logistical, industrial and service development in our country, that generate productive chains and exploit the geographic location of Mexico with respect to the biggest markets of the world.

 

 

CHARACTERISTICS:

 

  • Strategic Fiscalized área.

Is a property located within the circumscription of any customs office, which is enable for the introduction of merchandise under the customs regime, also known as the strategic fiscalized area.

Once the authorization of the property is granted, it is possible for a third party to obtain the authorization to allocate the merchandise for the customs regime of strategic fiscalized area, known as operators of the regime.

 

  • Regim of Strategic Fiscalized area

It is a customs regime, contemplated in article 135-A of the Customs Law that consists of the introduction, for a limited time, of foreign, national or nationalized merchandise, to the strategic fiscalized areas to be object of handling, storage, custody, exhibition, sale, distribution, elaboration, transformation or repair.

 

 

AUTHORIZATION

 

The authorization to allocate merchandise to the Regime of Strategic Fiscalized Area, allows companies that operate inside the Strategic Fiscalized Area, to carry out the introduction for limited time, of foreign, national or nationalized merchandise, to the strategic controlled premises to be object of procedures such as:

 

 

MEMBERS OF RFE

 

The Strategic Fiscalized Area has two main figures

 

Administartor:

  • Corporate entities (companies), that have use or possess a property with respect to which the qualification to operate as Strategic Fiscalized Area is obtained.
  • The entities that can obtain the qualification can be companies, state governments and integral port administrations.

 

Operator:

The Operator shall be someone that has facilities inside the establishment of the Strategic Fiscalized Area with the intention of carrying out procedures of handling, transformation, repair, commercialization, storage, custody, exhibition, sale, distribution or elaboration of merchandise.

 

Benefits:

The benefits circumscribed in the Strategic Fiscalized Area that are granted to the companies installed in the same ones, imply requirements of control and reliability linked to the following aspects:

 

Fiscal:

  • Immediate IVA/IEPS certification, by demonstrating that you have the RFE operator authorization.
  • DTA of 1.76 per thousand will be applied for fixed assets and a fixed fee for the rest of the merchandise National or imported merchandise can be introduced to the RFE for storage, exhibition, sale and distribution, without being destined to the RFE regime, which will not be considered exported.

 

Operational:

  • The extension of validity can be obtained automatically, upon request.
  • Immediate registration in the register of importers of specific sectors, once it proves that it has the RFE operator authorization.
  • It will be possible to carry out the clearance of merchandise for their introduction to the RFE regime, and the extraction of the same, before any customs office, even in a non-working day and hour. The period of permanence of the merchandise will be of 60 months for merchandise in general and for the validity of the authorization for machinery and equipment.
  • The establishment of IMMEX within an RFE will be allowed.
  • The origin of the merchandise it is allowed to rectify within 3 months after clearance, provided that no powers of verification have been exercised.
  • National or nationalized merchandise may be extracted from the RFE to rejoin the national market without considering that there is an import provided that it does not exceed 60 months and has not been modified.

 

Administrative:

  • No minimum area is required to obtain authorization
  • It is not required to present a study that demonstrates the economic and financial viability of the RFE project, with a favorable opinion issued by BANOBRAS.
  • The construction of the project may be planned by modules.

 

…Among many other benefits!

 

Contac us for more information.