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The Decree That Establishes The Return Of Import Taxes To Exporters (Drawback)
   
 

El Decreto Que Establece La Devolución De Impuestos De Importación A Los Exportadores.
 

 


 

(D.0.F. May 11th of may, 1995, reformed the 29th of December, 2000)

What is DRAWBACK?

DRAWBACK is the Return of Import taxes to Exporters for the purpose of promoting exports.  It is a mechanism for returning to the exporter the import taxes he paid for the importation of materials, raw materials, packaging, etc. that are incorporated into the product he exports, or a product he exports in the same condition that it was imported in.

Where can one find information about the DRAWBACK program?

The DRAWBACK program is defined in the Decree that Establishes the Return of Import Taxes to Exporters, published in the Official Daily of the Federation on the 11th of May 1995, and reformed December 31, 2000.  The reformed Decree went into effect January 1, 2001.

It is further defined and regulated in the Customs Law.

Who are the beneficiaries of the DRAWBACK program?

The beneficiaries of this program are individuals or companies established in Mexico that directly or indirectly export goods that have had materials of foreign origin incorporated into them, or export products in the same condition that they were imported in.

What are the benefits of this Program?

The beneficiaries of this program have the possibility of having returned to them, the import taxes they paid on the materials incorporated into the exported product or goods exported in the same condition. The import taxes are returned to them by Hacienda (SHCP)

How does an individual or company take advantage of this Program?

The direct or indirect exporter must present a request to the Secretary of the Economy (formerly SECOFI), during the 12 months following the date on the customs documentation of the importation.

Direct exporters have 90 working days from the date of exportation to request drawback.

Indirect exporters have 90 working days following the date of the issuing of the document that proves exportation  (constancia de exportación).

If the time limits are exceeded, no taxes will be returned.

What Government department processes and authorizes this request?

The request for the return of import taxes is processed and authorized by the Secretary of the Economy (SECOFI) and paid by Hacienda (SHCP).

The processing of these requests are free.  The formats are available free at the Secretary of the Economy (formerly SECOFI).

 

$25.00 USD or equivalent in MXN

IVA INCLUDED

 

 

 

 

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