Where do you find the customs procedures to import into Mexico under the maquiladora or pitex program?
The procedures are established under Mexico’s Customs Law (Ley Aduanera) and Regulations (Reglamento de la ley Aduanera). The specific Articles under the Customs law are Articles 104, 105, 108, 109, 110, 111, and 112. Under the Customs regulations the applicable Articles are 148, 151, 152, 153, 155, and 157. More specific procedures are also found under the Miscellaneous Customs Rules (Resolución Miscelánea de Comercio Exterior) in Sections 3.12 and 3.19 D. Do I need to use a Mexican Customs House Broker in order to import under a maquila or pitex program? Yes, for customs purposes, the broker is the importer’s legal representative. A temporary entry for repair, transformation, or production should be submitted via a temporary entry, which can only be filed by a broker or an in-house broker. E. What happens if I decide no to export all of the goods, which were temporarily imported under a maquila or pitex program? A certain percentage of these goods can be entered for consumption (impo
