Business Relationship Customs Operations Transfer of Goods Importation Seller Regimen of Virtual Buyer(Customer) Importer Virtual Importer (Supplier) Transferred Exporter Goods “A” “B” “C” 1.- IMMEX Company IMMEX Foreign Resident Same Temporary Same 2.- OEM or Fiscal Warehouse “A” “A” Company Manufacturer (Fiscal Deposit) Rule (5.2.5.(3)) "A" Foreign Resident which buys goods. "B" IMMEX Maquila which sells in the foreign and ship to in México to another IMMEX. "C" IMMEX which receives but no buys
Business Relationship Customs Operations Transfer of Goods Seller (Supplier) Buyer(Customer) Importer Importation Regimen of Transferred Goods Virtual Exporter Virtual Importer “A” “B” “C” IMMEX Company Foreign Resident Same “A” Temporary Same “A” 1.- IMMEX Company 2.- OEM or Fiscal Warehouse Manufacturer (Fiscal Deposit) Rule (5.2.5.(3)) "A" Foreign Resident which buys goods. "B" IMMEX Maquila which sells in the foreign and ship to in México to another IMMEX. "C" IMMEX which receives but no buys
ae_virtual-operations-business-rules_.docx