Foreign Trade

Cuesta Campos offers legal counsel and specialized services in foreign trade, focusing on three primary areas:

  1. consulting services,
  2. foreign trade audit and compliance, and
  3. foreign trade procedures and representation

Specifically, our foreign trade services include:

Consulting

  • Customs law: Regimes, customs valuation, regulations, foreign trade taxes, customs offenses and penalties;
  • Registration, compliance and administrative controls for foreign trade development programs: Pitex, Maquiladoras, Ecex, Altex, Prosec;
  • Administrative customs clearance procedures;
  • Tariff and non-tariff regulations for import and export: tariff classification, identification of requirements, compliance approaches;
  • Legal basis, planning and documentary review for: change to definitive importation regime, VAT zero rating, virtual exports, foreign trade reporting;
  • Certificates of origin: tariff preferences, origin criteria, forms, schedules, etc;
  • Tax aspects of foreign trade: obligations, determinations, etc;
  • Official Mexican Standards (NOMs), price estimates and prohibited imports.

Audit and compliance

  • Export development programs (Pitex, Maquiladoras & Prosec);
  • Inventory control for temporarily exported merchandise;
  • Zero-rated transactions for VAT purposes through virtual exports;
  • Definitive imports and exports, customs deposit, change of customs regime, and other definitive regimes;
  • Treatment of waste from temporarily imported merchandise.

Procedures and representation

  • Registered importers and prior import and export permits;
  • Filing and extension of development programs;
  • Duty drawback;
  • Certificates of origin.