The bonded warehouse It is the name used to name the place in which the customs authorities are in charge of guarding, storing, unloading or loading the goods involved in foreign trade. It is a term that is used mainly in Mexico. Therefore, the tax area corresponds to the dedication of the customs authority and the place where it is located..
An enclosure is defined as the space between certain boundaries. The word comes from Latin re cinctus, whose meaning is "enclosed" or "surrounded". On the other hand, the term fiscal comes from the Latin word fiscālis, that makes mention of the relative or pertaining to the treasury. The word “treasury” refers to the public treasury and the state entities that are dedicated to collecting taxes and duties..
Proper custody of the tax area is essential to prevent illegal products from being introduced into the country. If the authorities cannot control the goods entering the country's territory correctly, smugglers will be able to trade products without paying patents or taxes..
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Every fiscal precinct has some identity signs or important characteristics. Specifically, these are:
- The entry of national, foreign or nationalized merchandise for a limited time to be object of storage, handling, custody, sale, exhibition, elaboration, distribution, repair or transformation.
- These goods will not pay countervailing duties or foreign trade taxes.
- Merchandise arriving at the tax office from abroad may stay in that space for a maximum period of two years..
However, this standard is exempted from being complied with for loads such as laboratory equipment, machinery in general, molds and spare parts, administrative systems, quality control or industrial safety devices, test products and others in the telecommunications sector..
- The waste resulting from the repair, transformation or elaboration processes will not generate compensatory fees or any contribution..
All merchandise introduced under this regime located in the tax area may be withdrawn from it to:
- Be imported permanently, if their origin is from a foreign country.
- Be exported definitively, if their origin is from the same country as the venue.
- Return them to their country of origin if their origin is from abroad or reincorporate them to the local market if their origin is national, in certain circumstances when the beneficiaries withdraw from this regime.
- Be imported temporarily by companies with the IMMEX program.
- Be destined for the tax deposit regime.
It can be identified that the tax precinct is the place that is administered by the same customs authority.
For example, warehouses in small airports in the interior of the country, where there are arrivals of goods originating from abroad..
They can also be enclosures within airports or ports in which the merchandise has not yet been designated a customs regime, since it is in these places where it is assigned and the merchandise is cleared..
On the other hand, an example of a controlled precinct, which is the place concessioned to individuals through bidding, is any cargo terminal in which unloading and loading maneuvers of containers that arrive in the nation from abroad are carried out.
It is the largest inland port in Mexico, with a surface area of more than 1,300 hectares. Likewise, it is located in the municipality of Salinas Victoria, 180 kilometers from the Colombia Bridge.
This inland port has a binational customs office. Additionally, it has the due authorization to have a controlled precinct.
This authorization to be able to have a free zone, or strategic fiscal area, provides companies that establish themselves there with different tax incentives, especially if they carry out some type of transformation to later be commercialized. For example, maquiladora plants of the automotive industry.
When talking about foreign trade, both words are frequently heard. If it is not clear when each of them should be applied, the idea is not clear and confusion can be created.
We have already seen that the tax area is that place in which the customs authorities carry out the functions of inspection, storage, handling, custody, unloading and loading of foreign trade merchandise, as well as their customs clearance. goods.
When the handling of goods is minimal, the same authority is the one who performs these functions.
On the other hand, the controlled area corresponds to a site that is administered by individuals, where a concession is granted by the Tax Administration Service for these individuals to provide custody, storage and handling services of the merchandise..
This is located in facilities within the fiscal precinct, in which case it will be called the concessioned fiscal precinct, or it can also be located in contiguous areas.
The concession will be granted through a tender in accordance with the provisions of the respective regulations, and will include the exploitation, enjoyment or use of the property where the services will be provided..
However, the objective of both places is the same: storage, handling, custody, unloading and loading of foreign trade merchandise..
When the volume of merchandise is greater, the Tax Administration Service carries out the tender so that the federal government itself is not the one that must make the capital investment to carry out the aforementioned functions.
Additionally, the fact that there is what is called a strategic fiscal area, which is also regulated by law, cannot be ignored..
Specifically, on this site it is indicated that foreign or national goods may be entered in it for a limited time so that they can be subject to transformation, handling, custody, distribution, sale or exhibition.
It can be used as a bridge or springboard for goods that for example come from Asia and go to the United States. They can arrive in Mexico without assembly, and be assembled, painted and labeled in Mexico, and from there they can be sent to the North American market..
In the same way, the legal norms that currently exist dictate very clearly that in order to send merchandise to the strategic fiscal area, it is necessary to process a prior request to the corresponding tax administration..
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