Case Study 1: “Administrative Procedure in Customs Matter”
(PAMA)
Importer: Client
Year: June – October 2002
Background
Based on the document N° 324-SAT-09-II-I-10378 emitted by
the SHCP through the Service of Tax Administration, the verification
of foreign merchandise in transportation, seizure precautorio
and the start of Administrative Procedure in Customs Matter
(PAMA) were required for 8 suppliers and 15 invoices of different
merchandise imported by the “client”.
Results
We took care of the seizure in the administrative aspect, by
declaring pertinent samples, by obtaining the desvirtuación
total, and by getting the merchandise seized back to the importing
company. It is rare that SHCP absolutely resolves a PAMA.
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Case Study 2: “ Auditory of foreign trade on the part
of SHCP”
Importer: Client
Period: November, December 2002 to January 2003
Background:
International trade audit made by the SHCP for the “client”
based on the document N° 324.SAT-09-II-I-12487 and covering
the fiscal exercise from January 01st, 2001 to December 31st,
2001.
In
this audit, the fulfillment of customs and fiscal dispositions
related to the following fiscal contributions was verified:
exploitations, compensatory quotas, rights of customs procedure,
general tax of export and import, VAT, and the regulations and
non tariff restrictions.
Results:
“We managed that the tax year 2001 was not subject again
to any revision, in matter of foreign trade”
“We
achieve exemption of the payment of infractions, sanctions and
updatings, being considered fines of up to 150% of the value
of the merchandise.
The
decision of SHPC was “Closure of the Audit without Observations”.
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Case Study 3: “Permanent Decrease of Import Expenses”
Importer: Client
Period: June to December 2003
Background
The client’s average expenses of imports were 10.46% per
operation. After carrying out the analysis regarding the import
activities, which was based on the 5 previous operations, the
opportunities were detected and a decrease from 10.46% to 8.52%
of the import expenses per operation was proposed to the “client”.
Results
After implementing a Pre-Operating strategy, we have been able
to save up to $798,071.43 pesos MX during a period of 6 months.
.
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Case Study 4: “Change of Tariff Fraction, passing
from Rate 13% to Rate 0%”
Importer:
Client
Period: June to December 2003
Background
“The client” imported his equipments with a Tariff
Classification incorrectly determined by his previous Customs
Agent. The General Import Tax (IGI) should have been 13%. Sercomext
proposed to the “client” to revise in detail the
Tariff Classification.
Results
After a full analysis made with the Customs Authorities, we
obtained the change of the Tariff Fraction, from Rate 13% to
Rate 0%, saving up to $ 660,401.56 Mexicans pesos by importing
261 products with a rate of 0% during a period of 6 months.
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