Juris' Guide to Doing Business in Mexico
Baker & McKenzie
Price: $195.00 800 pages. 1 Looseleaf Volume. Index. Updated annually or when needed.
ISBN-13: 978-1-57823-045-7 / ISBN-10: 1-57823-045-4
A subscription/standing order is entered for each title you purchase, unless we are otherwise notified.
This book cannot be ordered. There might be an updated version, or it might be sold-out. Please contact us for more information.
Juris' Guide to Doing Business in Mexico
Table of Contents
Chapter 1 The Mexican Legal SystemBy Carlos Angula, Francisco Javier Lagrreta-Martinez, Javier Navarro-Velasco,
Juan Levario Gevia and Manuel Padron-Castillo
Chapter 2 Civil Obligations
By Sergio Rodriguez and Gerardo Pardo
I. INTRODUCTION
II. DISTINCTION BETWEEN RIGHTS OVER PROPERTY AND PERSONAL RIGHTS
III. ELEMENTS OF AN OBLIGATION
IV. SOURCES OF OBLIGATIONS
A. The Contract
1. Essential or Existence Requirements
2. Validity Requirements
B. Unilateral Manifestation of Consent
C. Unjust Enrichment
D. Illicit or Illegal Acts (So-called "Tort" Under Common Law)
V. MODALITIES OBLIGATIONS
A. Kinds of Modalities
VI. LEGAL CONSEQUENCES OF OBLIGATIONS
A. Deposit of the Payment of a Debt
B. Enforced (Specific) Performance
VII. REMEDIAL PROVISIONS FOR BREACH (UNFULFILLMENT) OF AN OBLIGATION
A. Rescission Due to Breach
B. Other Remedies
VIII. TRANSFER (ASSIGNMENT AND DELEGATION) OF OBLIGATIONS
IX. EXTINCTION (TERMINATION OF OBLIGATIONS)
Chapter 3 Civil Contracts
By Max Salazar and Rafael Cereceres
I. PURCHASE AND SALE AGREEMENT
A. DEFINITION
B. ELEMENTS
C. ESSENTIAL ELEMENTS
D. VALIDITY ELEMENTS
E. OBLIGATIONS UNDER THE AGREEMENT
1. Seller
2. Buyer
F. RIGHTS OF THE PARTIES
1. Seller
2. Buyer
II. CONSTRUCTION AGREEMENTS
A. RIGHTS AND OBLIGATIONS
1. Contractor
2. Owner
III. LEASE AGREEMENT
A. RIGHTS AND OBLIGATIONS
1. Lessor
2. Lessee
IV. GRATUITOUS BAILMENT AGREEMENT [COMODATUM]
A. PARTIES
B. ELEMENTS
C. CHARACTERISTICS
D. RIGHT AND OBLIGATIONS
1. Bailor
2. Bailee
V. PROFESSIONAL SERVICE AGREEMENT
VI. COMMITMENT AGREEMENT
Chapter 4 Commercial Contracts
By Graciela Diedrich, Manuel Padrón, Martha Villalobos-Murillo, Max Salazar-Quintana
SYNOPSIS
I. GENERAL
II. SPECIFIC TYPES OF COMMERCIAL CONTRACTS
A. Purchase and Sale Contract
1. Delivery
2. Terms of Payment
3. Non- Compliance or Defective Goods
4. Statutory Lien
5. Types of Purchase and Sale Agreements
a. Samples
b. Goods Not Seen
c. Differently Delivered
6. International Purchase and Sale Contracts
B. Barter Agreement
C. Assignment of Commercial Credits
D. Agency Agreement
E. Carriage Agreement
F. Financial Lease
1. Rent
2. Expiration of Financial Lease
3. Maintenance of Leased Assets
G. Factoring
H. Letters of Credit
1. Requirements
2. Rights Under the Letter of Credit
I. Commercial Loans
J. Credit Agreements
K. Revolving Credit Agreements
L. Fixed and Working Capital Credits
M. Trust Agreement
1. Formalities
2. Foreign Parties
Chapter 5 Guarantees
Graciella M. Diedrich
SYNOPSIS
I. MORTGAGE
A. Mortgage on a Business
B. Mortgage on Ships
C. Mortgage on Aircraft
II. TRADITIONAL PLEDGE
III. PERSONAL GUARANTEES
A. Fianza
B. Aval
Chapter 6 Security Interest Legislation in Mexico
By Renato Martinez-Quezada
SYNOPSIS
I. PRIOR AMENDMENTS
II. EFFECTS OF THE SECURITY INTEREST PACKAGE ON NONPOSSESSORY PLEDGE REGULATIONS
A. Confirmation of the Possibility of Deposit of the Pledged Goods
B. Expansion of the Definition of Non-Bona-fide Third Party Transferee
C. Exclusion of Nonrecourse Clause
III. EFFECTS OF THE SECURITY INTEREST PACKAGE ON TRUST REGULATIONS
A. Conceptual Clarifications to Trust Regulations
B. Replacement of Trustee for Conflict of Interest
C. Obligation to Maintain Separate Accounting Records
D. Formalities of the Trust
E. Termination of Trusts
F. Transfer of Trust Corpus Upon Termination of the Trust
G. Expansion of the General Indemnity Obligation of Trustees
H. Extension of the Maximum Permissible Term for a Trust
I. Securities Brokers as Trustees
J. Suitability of Guaranty Trust Agreements to Guarantee Diverse Obligations
K. Expedited Guaranty Trust Notice
L. Guaranty Trust of Movable Assets
M. Inspection and Valuation of Trust Corpus Conformed by Movable Assets
N. Possession of the Trust Corpus Conformed by Movable Assets
O. Repossession of the Trust Corpus if Held by a Depositary
P. Out-of-Court Foreclosure of Trust Corpus
Q. Clarification of the Type of Attestor
R. Clarification of Initiation of the Term for Computing the Statue of Limitations
S. Increase in the Scope of Criminal Liability of Parties Disposing of Trust Corpus
T. Repeal of Provisions Regarding Guaranty Trust Agreements
IV. EFFECTS OF THE SECURITY INTEREST PACKAGE ON COMMERCIAL LITIGATION PROCEEDINGS
A. Confirmation of Availability of Multiple Remedies
B. Service of Process
C. First Originals of Mortgages and Other Public Instruments
D. Standardization of Procedural Rules
E. Prevention of Use and Enjoyment Dilatory Agreements
F. Direct Adjudication of the Attached Goods and More Expeditious Issuance of Title
G. Changes in Procedural Rules for Nonpossessory Pledge and Guaranty Trust Agreements
H. Amendments Included in the Original Proposal Not Approved
I. Litigation Initiated Prior to the Enactment of the Security Interest Package
Chapter 7 Negotiable Instruments
By Juan Carlos Gastelum
SYNOPSIS
I. INTRODUCTION
A. Background
B. Definition
II. GENERALITIES
A. Nominative Instruments
B. Bearer Instruments
C. Types of Negotiable Instruments
1. Bill of Exchange or Letra de Cambio
2. Promissory Note or Pagaré
3. Check or Cheque
4. Debentures and Bonds or Obligaciones
5. Certificates of Participation or Certificados de Participación
6. Housing Certificates or Certificados de Vivienda
7. Deposit Certificates and Pledge Bonds or Certificados de Depósito y Bonos de Prenda
D. Guaranty and Surety or Aval
E. Credit Transactions in General or Operaciones de Crédito
III. NEGOTIABILITY
A. Endorsement or Endoso
1. The Requirements of Endorsement
2. Types of Endorsement Ordinary Assignment
IV. PROCEDURE TO COLLECT PAYMENT
A. Presentation for Acceptance
B. Presentation for Payment
C. Protesto
V. FINAL NOTES
Chapter 8 Establishing a Business
By Jaime González-Béndiksen, Luis C. Carbajo, Graciela M. Diedrich and Max E. Salazar-Quintana
SYNOPSIS
I. INTERNATIONAL ASPECTS OF DOING BUSINESS IN MEXICO
A. Agency and Representation Agreements
B. Branches
C. Subsidiaries
D. Capitalization
E. Taxation of Interest
F. Contributions in Kind
G. Rental of Goods or Land
H. Licensing
I. Non-resident Alien Technicians
J. Dividends
II. FORMS OF BUSINESS ORGANIZATION
A. Introduction
B. Incorporation Process and Corporate Name
C. Shareholders
D. Capital
E. Board of Directors, Managers and Officers
F. Administration of the Corporation
1. Shareholders' Meeting
2. Board of Directors/Sole Administrator
3. General Manager
4. Other Managers
5. Attorneys-in-Fact
G. Statutory Auditor
H. Powers of Attorney
I. Annual Meeting of Shareholders
Chapter 9 Types of Business Organizations
By Max Salazar and Flor Reyes Retana
I. INTRODUCTION
II. THE MERCHANT
A. Concept
B. Exceptions of the General Rule
C. Prohibition
D. Obligation of Merchants
III. THE GENERAL PARTNERSHIP
A. Concept
B. Partners' Liability
C. Name
D. Types of Partners
E. Restrictions
F. Administration
G. Partners' Approval
H. Voting
I. Surveillance
J. Participation in Profits or Losses K. Assignment of Partners9 Status L. Legal Representation
IV. LIMITED PARTNERSHIP
A. Concept
B. General and Special Rules
C. Name
D. Administration and Legal Representation
V. LIMITED LIABILITY COMPANY
A. Concept
B. Name
C. Capital and Equity Quotas
D. Administration
E. The General Meeting
F. Partners' Resolutions in Lieu of a Meeting
VI. STOCK CORPORATION
A. Concept
B. Incorporation
C. Name
D. Minimum Stockholders
E. Capital Stock
F. Right of First Refusal
G. Shares of Stock
H. The Share as an Aliquot Fraction of the Capital
I. The Share as a Negotiable Instrument
J. The Share as Evidence of the Stockholders' Status
K. Stockholders' Rights
1. Shares in money and shares in kind
2. Fully paid shares and shares pending to be paid
3. Ordinary and preferred shares of stock
L. Right to Receive Dividends
M. Share Transfer
N. Prohibitions on Share Transactions
O. Key Players in the Sociedad Anónima
P. Stockholders' Meetings
Q. General Ordinary Meetings
R. General Extraordinary Meetings
S. Calls for a Meeting
T. Wholly Represented Meetings
U. Attendance to Stockholders' Meetings
V. Quorum
W. Resolutions
X. Resolutions in Lieu of a Meeting
Y. Conflict of Interests
Z. Stockholders' Meetings Minutes
AA. Administration
BB. Statutory Auditors
VII. LIMITED STOCK PARTNERSHIP
A. Concept
B. Name
C. Capital
D. Legal Regime
VIII. COOPERATIVE
A. Concept
B. Formation
C. Partners' Liability
D. Foreign Investment
E. Types of Cooperative Companies
F. Cooperatives' Funds
IX. ECONOMIC VENTURE AGREEMENT
A. Concept
B. Legal Regime
C. Distribution of Profits and Losses
D. Conveyance of Goods
Chapter 10 Foreign Investment in Mexico
By Roberto Anaya, Graciela M. Diedrich and Renato Martinez
I. OVERVIEW
A. Introduction
B. History of the Foreign Investment in Mexico
C. Legislation Governing Foreign Investment
II. MEXICAN LAW AND REGULATIONS CONTROLLING THE FOREIGN INVESTMENT
A. General Rule
B. Restrictions
1. Areas reserved exclusively to the Mexican state
2. Areas reserved exclusively to Mexican Individuals or Mexican companies
3. Areas where Foreign Investment is Restricted to Specified Minority Percentage
4. Areas where Foreign Investment is Restricted to Unspecified Minority Position
5. Majority Foreign Investment in Excess of a Specified Monetary Amount
6. Areas Subject to Temporary Restrictions
7. Real Estate
8. Restrictions Imposed for Reasons of National Security
C. Application Procedure and Criteria
D. National Registry of Foreign Investments
E. Foreign Investment and NAFTA
1. General Principles
2. Performance Requirements
3. Senior Management and Boards of Directors
4. Reservations and Exceptions
5. Transfers, Repatriation of Investments and Dividends
6. Expropriation and Compensation
7. Special Formalities and Information Requirements
8. Environmental Measures
9. Dispute Settlement
F. Main Principles of the Foreign Investment Law
1. Focus of the Law
2. Main Rule
3. Permanent Residents
4. National Security
5. Representative Offices and Branches
6. Financial Sector
III. AUTHORITY IN CHARGE AND FOREIGN INVESTMENT PROCEDURE
A. National Commission of Foreign Investment (the "FIC")
1. Structure of the FIC
2. Governing Entity
3. Authority of the FIC
4. Authority of the Executive Secretary
B. The National Registry of Foreign Investment
C. Registration Obligations
D. Registration Certificate
E. Annual Renewal
F. Legal Procedure and Criteria with Respect to the FIC
G. Legal Procedure and Criteria with Respect to the Registry
H. Penalties
IV. NEWLY ENACTED REGULATIONS TO THE FOREIGN INVESTMENT LAW
A. General Provisions
B. Real Estate
C. Companies
D. Neutral Investment made by Foreign Financing Institutions for Development
E. National Registry of Foreign Investment, Recording and Reporting Obligations
F. Quarterly Report Requirement
Chapter 11 Real Estate Foreign Investment
By Graciela M. Diedrich, Andres Ochoa-Bünsow, Martha Villalobos-Murillo and Juan Bernardo García-Garza
SYNOPSIS
I. INTRODUCTION: CATEGORIES OF REAL PROPERTY
A. Private Property
B. Ejido Property
C. Communal Property
II. ACQUISITION OF REAL ESTATE
A. Restricted Zone
B. Non-Restricted Zone
C. Limitations on Sub-Soil Rights
III. CONVEYANCE AND TITLE TRANSFER
A. General
B. Public Instrument
C. Liens
D. Counsel's Title and Search Opinion
E. Title Retention and Conveyances Subject to Mortgage
F. Appraisal
G. Taxes and Recording
1. Real Estate Transfer Tax
2. Value Added Tax
3. Recording Fees
IV. TRUSTS ON REAL ESTATE LOCATED WITHIN THE RESTRICTED ZONE
A. Legal Background
1. Court Precedents
2. Conclusion
B. Trusts on Real Estate Located Within the Restricted Zone
1. General
2. Specialized Trust Arrangements
V. RURAL LAND
VI. LANDLORD/TENANT LAW
A. Rent Controls
B. Triple-Net Leases
C. Right of First Refusal
D. Payment in Foreign currency
E. Eviction Procedures
F. Security
G. Warranty of Habitability
VII. FINANCING
A. Mortgagor/Mortgagee Law
1. Mortgages
2. Guarantee Trusts
3. Assignment of Rents
4. Assignment of Tourism Proceeds
Chapter 12 Taxation
By Jaime González-Bendiksen, Luis C. Carbajo Martinez, Carlos Perez-Gautrin
SYNOPSIS
I. TAXATION OF CORPORATIONS
A. Introduction
B. Corporations Defined
C. Tax Rate
D. Indudable Income
E. When Income Should Be Recognized
1. Sale of Goods or Rendering of Services
2. Independent Personal Services
3. Rental and Other Use of Goods
4. Financial Leases, Services Payable Periodically
5. Installment Sales
6. Delinquent Interest
7. Construction Contracts
8. Leasehold Improvements
F. Deductions
1. Allowable Deductions
2. General Deduction Requirements
G. Non-Deductible Items
H. Tax Returns
1. Annual Return
2. Estimated Payments
I. Information Returns
J. Other Obligations of Corporate Taxpayers
K. Tax Consolidation
1. Non-Qualifying Entities
2. Consolidated CUFIN
3. Consolidated Estimated Payments
L. Special Regimes
II. TAXATION OF NON-RESIDENTS
A. Introduction
B. Mexican Source Income
C. Income Excluded
D. Types of Income
E. Preferential Rates Under the Tax Treaties
F. Income from the Rendering of Dependent Personal Services
G. Income from the Rendering of Independent Personal Services
H. Income from the Lease of Real Property
I. Income from Rental of Personal Property (Movable Property)
J. Income from the Sale or Disposition of Real Property
K. Income from the Sale or Disposition of Stock
L. Income from Debt-Equity Swaps
M. Income from Dividends
N. Interest Income
O. Income from Financial Leases
P. Royalty Income
Q. Income from Construction work
R. Income from Prizes and Award
S. Income of Artists and Athletes
T. Commissions and Like Payments to Tax Havens
U. Debt Forgiveness, Golden Handshakes, Indemnities, Goodwill
V. Reinsurance Premiums
Chapter 12A Income, Assets and Value Added Taxes (A Corporate Overview)
By Jaime González-Bendiksen
SYNOPSIS
I. INTRODUCTION
II. INCOME TAX
A. Corporations Defined
B. Tax Rate
C. Includable Income
D. When Income Should be Recognized
E. Deductions
1. Allowable Deductions
2. General Deduction Requirements
3. Non-deductible Items
F. Tax Returns
1. Annual Return
2. Estimated Payments
3. Information Returns
G. Other Obligations of Corporate Taxpayers
H. Tax Consolidation
1. In General
2. Advantages
3. Authorization
4. Non -qualifying Entities
I. Special Regimes
1. Financing and Other Entities
2. Simplified Regime, Not for Profit Entities
III. ASSETS TAX
A. Introduction
B. Who Must Pay Assets Taxes
C. Exemptions
1. Exempted Persons
2. Exempted Periods
D. Includable Assets
E. Assets Values
1. Calculation
2. Adjustment for Inflation
3. Deductions
F. Computation of Annual Tax
1. Calculation
2. Income Tax Credit
3. Optional Computation
G. Estimated Tax Payments
1. Calculation
2. Optional Procedure H. Payment Dates
I. Special Rules
1. Value of Assets
2. Reduced Tax Rate
3. Nonresidents
4. Estimated Tax Payments
5. Trusts, Joint Ventures
6. Income Tax Credit for Rental Activities by Individuals
7. Cooperative Production Entities, Civil Companies, Civil Associations, who Distribute Advances or Yields to Their Members
8. Taxpayers Under the Simplified Regime for Income Tax Purposes
9. Holding Companies
10. Spin-Offs
J. Tax Treaties
IV. VALUE ADDED TAX
A. Vatable Transactions
B. Tax Rates
C. Sales of Goods
1. When Sales are Made in Mexico
2. When VAT is Payable
3. Basis
4. Exemptions
D. Independent Services
1. When Services are Rendered in Mexico
2. When VAT is Payable
3. Basis
4. Services Included or Excluded
E. Use or Enjoyment of Goods
1. When the Right is Granted in Mexico
2. When VA T is Payable
3. Basis
4. Events Included or Excluded
F. Importation of Goods and Services
1. Importations Included or Excluded
2. When VAT is Payable
3. Basis
G. Export Sales or Services
H. Payment of VAT
Chapter 13 Labor Legislation
By Ricardo Garza, Arturo Muñoz, Héctor Granados, Fransico Javier Legaretta, Alfonso García, Federico Talavera
SYNOPSIS
I. INTRODUCTION
II. INDIVIDUAL EMPLOYMENT RELATIONSHIPS
A. Overview
B. Types of Individual Employment Agreement
1. Individual Employment Agreement for an Undetermined Period of Time
2. Individual Employment Agreement for Specific Task
3. Individual Employment Agreement for a Determined Period of Time
C. Employment Conditions and Mandatory Benefits
1. Workshifts
2. Wages
3. Vacation and Vacation Premium
4. Paid Holidays
5. Christmas Bonus
6. Profit Sharing
7. Overtime Payment
8. Training
9. Health and Safety
10. Paid Maternity Leave
D. Termination of Employment and Severance Payments
1. Occasion and Basis of the Severance Payment and Reinstatement
2. Just Cause for Dismissal
3. Employee's Just Cause for Rescinding
4. Seniority Premium
E. Employees of Trust
III. COLLECTIVE EMPLOYMENT RELATIONSHIP
A. Unions
B. Collective Bargaining Agreement
C. Internal Shop Rules
D. Strikes
1. Strike Procedure
2. Legality of a Strike
Chapter 14 Social Security Law
By Francisco Javier Legareta-Martinez and Juan Antonio Levado Gevia
SYNOPSIS
I. EMPLOYER'S CONTRIBUTIONS
II. MANDATORY
III. PERSONS SUBJECT TO MANDATORY INSURANCE
IV. PERSONS NOT SUBJECT TO THE MANDATORY REGIME
V. SALARY AS BASIS FOR CONTRIBUTIONS
VI. EMPLOYER'S OBLIGATIONS
VII. EMPLOYMENT RISK INSURANCE
A. Concept
B. Consequences of Work Related Risks
C. Benefits Granted Under Work Related Risk Coverage
VIII. INSURANCE FOR ILLNESS AND MATERNITY
IX. DISABILITY AND LIFE INSURANCE
X. RETIREMENT AND OLD AGE INSURANCE
XI. CHILD CARE INSURANCE AND SOCIAL BETTERMENT AID
Chapter 15 Environmental, Health and Safety Laws and Regulations
By Federico M. Ruanova
SYNOPSIS
I. INTRODUCTION
II. LEGAL FRAMEWORK
1. Constitutional Provisions/Federal, State and Municipal Norms
2. Jurisdictional Distribution
3. Public International Law
4. Integration Initiatives
III. ENFORCEMENT
A. Supervisory Agencies and Authorities
B. Environmental Liability
1. Criminal Liability
2. Administrative Liability
3. Civil Liability
C. Administrative and Judicial Procedures
IV. POLICY
A. Zoning. Industrial Zoning
B. Environmental Impact Analyses
1. Regulated Projects and Activities
2. Submitting a Preventive Notice
3. Types of Environmental Impact Manifests
4. Public Review Process
5. Environmental Impact Rulings
C. Licensing System and Requirements for Industrial Operation
D. Incentives. Debt for Nature Conversions
E. Environmental Audits
V. POLLUTION
A. Prevention and Control of Water Pollution
B. Prevention and Control of Air Pollution
1. General Environmental License
C. Hazardous Waste Management
1. Hazardous Waste Classification
2. Hazardous Waste Reporting and Handling Requirements
3. Hazardous Waste Handling Requirements
4. Hazardous Waste Disposal Requirements
5. Hazardous Waste Export Requirements
6. Cross-Border Liability
7. Hazardous Waste Disposal Installations
8. Hazardous Waste Treatment and Recycling
D. Hazardous Materials
1. Handling Requirements
2. Material Safety Data Sheets
3. Exposure to Toxic Substances
E. Prevention and Control of Soil Pollution/Solid Wastes
VI. COMMUNITY RIGHT TO KNOW
Chapter 16 Intellectual and Industrial Property Rights
By Abraham Alegria Martinez and Jose Juan Méndez Cortes
SYNOPSIS
I. INTRODUCTION
A. International Treaties
B. Free Trade Agreement
II. COPYRIGHT PROTECTION
A. Rights
1. Moral Rights
2. Patrimonial Rights
B. Registration of Copyright
C. Infringement of Copyright
1. Conciliatory Procedure
2. Infringement Action
III. TRADEMARKS
IV. OTHER PROTECTED RIGHTS
A. Commercial Slogans
B. Trade Names
C. Appellations of Origin
D. Layout Design
E. Plant Varieties
F. Trade Secrets
V. PATENTS
A. Inventions
B. Utility Models
C. Industrial Designs
D. Lapse of Patent
VI. CANCELLATIONS OF PATENT AND TRADEMARK
A. Nullifying Patent Registrations
B. Nullifying Trademark Registrations
C. Lapse of Patents
D. Lapse of Trademark Registrations
E. Procedure for Cancellation
VII. COUNTERFEIT AND SANCTIONS
VIII. TRANSFER OF TECHNOLOGY
A. Transfer of Technology
B. Confidentiality Clauses
C. Remuneration
D. Term of Agreements
E. Franchise Agreements
F. Requirements
G. Cost Sharing
H. Manufacture Agreements
I. Control of Licensing Agreements
J. Recording Agreements
Chapter 17 Customs Law
By Edmundo Elias, Carol Osmond, Manuel Padrón, Mariana Ruiz and Juan Carlos Valles
SYNOPSIS
I. GENERAL PROVISIONS
A. Applicable Legislation
B. Persons Who Are Subject to the Law
C. International Treaties
D. Defined terms
E. Administrative Functions
F. Customs Installations
G. Declarations of Cash or Check
II. CUSTOMS CONTROL IN CUSTOMS CLEARANCE
A. Entry, Exit and Control of Merchandise
B. Customs Deposit
C. Clearance of Merchandise Before Customhouse
III. CONTRIBUTIONS, ANTIDUMPING AND COUNTERVAILING DUTIES AND OTHER NON-TARIEF REGULATIONS AND RESTRICTIONS ON FOREIGN TRADE
A. Introduction
B. Foreign Trade Duties
1. Taxpayers and Responsible Parties
2. Merchandise as Guarantee for Tax Liabilities
3. Exceptions
C. General Import Duties
1. Tax Base
D. General Export Duties
1. Tax Base
E. Determination and Payment
1. Customs Accounts
2. Guarantee Customs Accounts
F. Non-Tariff Restrictions to Foreign Trade
G. Antidumping and Countervailing Duties
H. Import Permits and Quotas
I. Prohibited and Restricted Merchandise
J. Mexican Official Standards
IV. CUSTOMS REGIMES
A. Common Provisions
B. Definitive Importation
1. Return of Imported Merchandise
C. Definitive Exportation
D. Temporary Importation
1. To Be Returned Abroad in Same Condition
2. Temporary Importations for the Manufacture, Transformation or Repair Under the Maquiladora and Other Export Programs
E. Temporary Exportation
1. For Return to Mexico in the Same Condition
2. For Manufacture, Transformation or Repair
F. Fiscal Deposit
G. Transit of Merchandise
1. In-Transit Merchandise
2. International Transit
H. Manufacture, Transformation or Repair in Tax Precinct (Recinto Fiscalizado)
V. BORDER STRIP AND REGIONS
VI. AUTHORITY OF THE FEDERAL EXECUTIVE AND FISCAL AUTHORITIES
A. The Executive Branch
B. Ministry of Commerce and Industrial Development
C. Ministry of Finance and Public Credit
VII. CUSTOMS BROKERS AND CUSTOMS AGENTS
VIII. INFRINGEMENTS AND SANCTIONS
A. Contraband
B. Unlawful Circulation in Tax Precincts
C. Destination of the Merchandise
D. When the Property of Merchandise Is Transferred to the Federal Treasury Department
E. Documentation Infringements
F. Control, Security and Handling of Merchandise
G. Confidential Identification Code
H. Improper Use of Identification Tags or Cards
I. Security of Customs Installations
J. Voluntary Disclosure
K. Aggravating Infringements
XI. ADMINISTRATIVE PROCEDURES
A. Appeals to the Administrative Resolutions or Sanctions
Chapter 18 Immigration Control
By Ramiro Carrillo Guzman
SYNOPSIS
I. LEGAL FRAMEWORK
A. FM-3 (The Business Visitor-Visitante Hombre de Negocios o Visitante Técnico)
B. FM-N (Business Immigration Form-Forma Migratoria de Negocios)
1. Business Visitors
2. Investors
3. Transferee
4. Professionals
C. FM-VC
D. Non-Immigration Visitor FM