The Decree for the Development of the Manufacturing, Maquiladora and Export Services Industry (IMMEX Decree)includes the new concept of “Third-Party Outsourcing” (Terciarización) also commonly known simply as “outsourcing”. Inaccordance with the IMMEX Decree, third-party outsourcing exists when a certified company does not have the facilities to carry out a certain production process and uses a third-party to perform such process under the third-party’s IMMEXProgram. Companies hired to perform third-party outsourcing services shall be fully liable to the IMMEX company, and arerequired to sign a letter accepting liability for all merchandise temporarily imported into Mexico. The IMMEX Decree statesthat it will not be necessary to carry out “virtual” operations between a certified company and the third-party outsourcingfirm in order to transfer inventory or sub-assembly components to said companies. Parties in this situation are required toobtain authorization for third-party outsourcing from the Central Administration of Customs Operations of the GeneralCustoms Administration Division of the Mexican Taxpayer Administration Service. This certification requires applicants topresent, among other items, a diagram describing the production process to be carried out by the third-party outsourcingcompany.
