Our fourth chapter of Doing Business in Mexico, Policy for the Manufacturing Industry in Mexico, will provide a general overview of the programs that promote the Mexican manufacturing industry, including the requirements and benefits to obtain various programs.
The export manufacturing industry represents one of the most important pillars of Mexico’s economy. Once characterized for being in the northern border, the manufacturing industry has spread and established itself as well in the center of the country. As noted in Chapter 2 – Foreign Investment, about half of foreign investment inflows are destined for the manufacturing sector.
Within the manufacturing industry, the automotive sector is the most economically important, followed by the food, chemical, and basic metal sectors. The success of the automotive industry is largely explained by the integration of supply chains that began with the entry into force of the North American Free Trade Agreement (NAFTA). As noted in Why Investing in Mexico? Mexican manufacturing exports have left behind agricultural, extractive, and oil exports, which for many years were the most important in the Mexican economy.
During the economic crisis due to the COVID-19 pandemic, Mexico is committed to the opportunities offered by the USMCA so that the maquiladora industry can innovate and add more added value to manufactured goods.
As explained in the following lines, Mexico has created different international trade promotion policies specifically designed for the manufacturing industry. These policies aim to facilitate international trade operations, create economic incentives, and provide legal security for export manufacturing companies. At the same time, international trade promotion policies have contributed significantly and positively to the Mexican economy, attracting foreign investment, creating industrial clusters, and jobs.
The IMMEX Decree is a duty-deferral government program that provides benefits to authorized companies that engage in the manufacturing or maquila operation scheme in Mexico, including import-export. In essence, the IMMEX Program grants administrative facilitation measures and tariff incentives to manufacturers, and foreign-owned companies may also access income tax incentives. The companies must be “residents” in Mexico to access the IMMEX Program per the provisions of the Federal Tax Code and the Income Tax Law.
Notably, IMMEX companies are authorized to introduce goods under the temporary importation customs regime, deferring (avoiding) the payment of import duties or the General Import Tax (known as IGI in Spanish acronym), and where appropriate, antidumping and countervailing duties. The purpose of these benefits is to create an attractive regulatory framework for the export-oriented manufacturing industry; in other words, IMMEX companies can carry out manufacturing activities with temporarily imported goods in a low tax or tariff environment, but upon the condition that the imported goods are exported after submitted to production or some service.
Many foreign investors benefit from the IMMEX Program because it allows, for instance, to manufacture or repair products in Mexico preserving the company’s cash-flow and using excellent and low-cost labor.
The Ministry of Economy and the Ministry of Treasury have joint responsibility for issuing the IMMEX authorization. However, the Ministry of Economy is the authority in charge of issuing the IMMEX authorization or certificate to a company (hereon referred to as “IMMEX company”), while the Ministry of Treasury has to approve the company prior said authorization is issued. Besides, an IMMEX company may access extra tax benefits such as the VAT/IEPS Certification issued by the Mexican IRS (known as SAT, in Spanish). For more information on the VAT/IEPS Certification, see Section 4.2.1.
Depending on the planned operations or activity, a company may apply for the following five IMMEX options:
IMMEX Industrial | The Industrial IMMEX is the most common type of IMMEX option, and it is granted to a company that uses imported materials and carries out an industrial manufacturing process or transforms goods for export. |
IMMEX Holding Company | This modality is like the industrial modality, but it is for an industrial group that carries out the industrial process. The IMMEX program is granted to a certified company, called the “holding company”, and one or more companies that are integrated into the manufacturing operation and controlled by the holding company. |
IMMEX Services | This modality is for a company that performs services for the process of producing goods for export or carries out export services. |
IMMEX Accommodation (or Shelter) | This modality is for Mexican firms that offer maquila (or tolling) services to foreign companies, while the foreign companies will provide the technology and inputs without operating its own IMMEX company. In other words, the IMMEX Shelter company will import the technology, raw materials, and components supplied by the foreign company and will carry out the industrial activities according to a contract; the finished or semi-processed products are exported to the foreign company. |
IMMEX Tertiary | This modality consists of a certified IMMEX company, that due to lack of appropriate infrastructure, carries out a manufacturing process through third parties registered under its IMMEX Program. |
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Authorized Economic Operation Certification, Duty Defferal, IMMEX, Manufacturing Industry
By Vazquez Tercero y Zepeda -
OpenSSL 的公告如下:https://www.openssl.org/news/secadv_20140407.txt
A missing bounds check in the handling of the TLS heartbeat extension can be used to reveal up to 64k of memory to a connected client or server. Only 1.0.1 and 1.0.2-beta releases of OpenSSL are affected including 1.0.1f and 1.0.2-beta1.要如何測試自己的網站有沒有這樣的漏洞呢?可以利用以下的網站或工具直接查詢。
直接輸入 Domain 即可查詢,例如「fbi.gov」。
使用方法直接執行「python ssltest.py ifttt.com」,或是用「-p」指定特定 SSL 連接埠。畫面上會顯示出記憶體資料,可能內含機敏資料例如 private key、session cookie 等。
原始碼如下:
使用方法直接執行「perl check-ssl-heartbleed.pl mail.XXXXXX.gov.tw:443」,可在網域名稱後指定特定 SSL 連接埠。
使用說明:
如果發現自己的伺服器有這樣的漏洞,該怎麼辦呢?
詳細討論與建議可以參考
Heartbleed: What is it and what are options to mitigate it? http://serverfault.com/questions/587329/heartbleed-what-is-it-and-what-are-options-to-mitigate-it
真的會有攻擊者利用這樣的攻擊手法嗎?目前在烏雲 wooyun平台上已經滿滿的資安研究員開始回報網站含有 OpenSSL 漏洞。也有駭客在嘗試撰寫更有效的攻擊利用程式,想要藉此把平常打不下來的網站一舉攻陷。
怎樣的站台會是重點目標呢?含有會員機制的網站特別如此,例如 Web Mail、社群網站等等。因此不少企業要多注意了,例如全世界最大的社群網站 Facebook、SlideShare、台灣知名電信公司網站、社交平台、網路銀行、NAS,都會在這波的攻擊範圍之內。如果沒有儘速修復,等到更有效的攻擊程式出現,就真的等著失血了。
技術發布
Best Vaporizers For Weed For Sale 2023
In the past few years, the vaporizer market has seen a dramatic increase in popularity. As more people become aware of the health benefits of vaporizing weed, compared to smoking, the need for a quality vaporizer is on the rise. Many of the top brands have released a range of new vaporizers for sale in the market, making it difficult to find the best vaporizer for your needs.
This blog post will help you navigate the new range of vaporizers for weed (https://lms.aaims.edu.pk/blog/index.php?entryid=6967
) that are available to buy in 2023. By the end of this post, you’ll have a better understanding of which specific vaporizers are the best for you and your needs. We’ll take a look at the top features to look for in a quality vaporizer, as well as what factors will help you to decide which one is the right choice. You’ll also get a comprehensive overview of the various vaporizers that are currently available for sale.
Arizer Extreme Q
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Volcano Desktop Vaporizer
The Volcano Desktop Vaporizer is one of the most popular vaporizers on the market and is renowned for its superior performance. It utilizes a forced air balloon system to produce a steady and consistent vaping experience. The Volcano Desktop Vaporizer is a highly efficient and effective device that features an adjustable temperature range that allows users to customize their vaping experience. It also features an automatic shut-off feature that helps to reduce the risk of overheating while using the device. The Volcano Desktop Vaporizer is an ideal choice for those looking for a reliable and consistent vaporizing experience. It is easy to use, safe, and produces a smooth, consistent vapor. It is also backed by a two-year warranty that ensures that users receive the highest quality vaporizing experience possible.
Da Buddha Vaporizer
The Da Buddha Vaporizer is a top-of-the-line device for enjoying herbal vapor. This vaporizer is easy to use and features a ceramic heating element, as well as adjustable temperature control, allowing users to enjoy their herbs and oils at the exact temperature they desire. Da Buddha also features a steel outer shell and a ceramic inner lining, both of which contribute to its durability. With its reliable performance and quality construction, Da Buddha Vaporizer is sure to provide a superior vaping experience and the ability to customize your session. Whether you are a beginner or an experienced user, Da Buddha Vaporizer is sure to provide an enjoyable and convenient experience.
Arizer Extreme Q, Volcano Desktop Vaporizer, and Da Buddha Vaporizer
In conclusion, the Arizer Extreme Q, Volcano Desktop Vaporizer, and Da Buddha Vaporizer are all excellent options for desktop vaporizers. Each model has its own unique features and advantages, so it’s important to consider your needs when choosing the right one. The Arizer Extreme Q is great for its versatility and digital temperature controls, while the Volcano Desktop Vaporizer is great for its balloon-style bag delivery system and simple design. The Da Buddha Vaporizer is great for its easy-to-use design and affordability. Ultimately, your own needs and preferences will help you decide which vaporizer is the best for you.
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