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 2.- ECEX Company Same Temporary Same“C” Same “A” “B” Company 3.- Strategic Fiscal Warehouse Rule (5.2.6.(A)) IMMEX which sells or transfer goods in México to another IMMEX “A" – IMMEX which buys or receives transferred goods “B" –
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 1.- IMMEX Company 2.- ECEX Company 3.- Strategic Fiscal Warehouse Same “A” Temporary Same“C” Same “B” Rule (5.2.6.(A)) “A" – IMMEX which sells or transfer goods in México to another IMMEX “B" – IMMEX which buys or receives transferred goods
ae_virtual-operations-business-rules_.docx