Project Advantages

• Excellent location in the Heart of Mesoamerica.

• The most important commercial zone with logistics potential South of Mexico.

• 45 countries have Free Trade Agreements with Mexico.

• Multifunctional Cargo and existing Logistics Services.

Fiscal Adavantages

Roadways within the Free Trade Zone.

1. The merchandise will not pay taxes to foreign trade, compensatory fees and VAT.
2. The merchandise is not obliged to comply with regulations, permits and official Standards except those regarding animal and plant health, public health, environment and national safety.
3. The resulting scraps from the processes of manufacture, transformation or repair will not pay taxes to foreign trade, compensatory fees and VAT.
4. The non-returned wastes will not pay contributions as long as there is proof of their destruction.
5. For their processes, the established companies can introduce machinery and equipment without paying taxes for a minimum term of ten years.
6. No VAT payment for introduction and conveyance.
7. The following can be introduced to this strategic customs bonded compound (Recinto FIscalizado Estratégico) regime for a limited time as established by the Income Tax Law for their depreciation:
   1. Machinery, equipment, tools, instruments, moulds and spares destined for production processes.
   2. Equipment and devices for controlling pollution, for research or training, industrial safety, telecommunications and computer, lab, measurement, product testing and quality control, as well as those used for handling materials directly related to the goods being manufactured, transformed or repaired, and others linked to the production process.
   3. Equipment for adminsitrative development.

Legal Flexibility Advantages

• Definite import.

• Definite export.

• Return abroad or reincorporation to the national market.

• Temporary imports by maquilas or companies with export programs.

• Destined to the fiscal deposit regime.

Customs Advantages

1. No taxes will be paid to foreign trade, compensatory fees and as provided by the free trades signed by Mexico.
2. No obligation to comply with regulations, permits and Official Standards except those regarding to animal and plant health, public health, environment and national safety.
3. The merchandise can be destined to the regime through automated registry or the respective petition.
4. The national or nationalized merchandise are considered exports when destined to this regime.

CUSTOMS LAW ART. 135-B

Treasury Advantages

1. The merchandise can stay for a term of two years, except the fixed assets which term will be set as provided by the Income Tax Law for its depreciation.
2. The non-returned wastes will not cause contributions.
3. The resulting scraps from the processes of manufacture, transformation or repair will not pay contributions or compensatory fees.
4. No VAT for introduction or conveyance.
5. No Special Tax on Production and Service (IEPS) for the introduction.

Operation Advantages

• No sector registration required.

• Not subject to exclusive customs.

• Simplified formalities for merchandise entry and exit.

• Operations upon petition or electronic notification.

• Simplified revision.

• Not subject to second revisions.

DECREE (30/XI/2006)