Cuesta Campos offers legal counsel and specialized services in foreign trade, focusing on three primary areas:
- consulting services,
- foreign trade audit and compliance, and
- 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.
