I. FOREIGN TRADE ELEMENTS
A. Foreign Trade Theory Principles. Why does foreign trade exist?
– Economic Theory
B. Globalization vs. Regionalism
C. Foreign Trade Organizations
– Commerce World Organization (CWO)
– Customs World Organization (CWO)
D. Mexico in the Foreign Trade Context
E. Mexico’s Foreign Trade Evolution and Opening Process
F. Foreign Trade Statistics
II. LEGAL FRAMEWORK OF FOREIGN TRADE (08hrs.)
- Hierarchy of Laws in Mexican Positive Law.
- The Political Constitution of the United Mexican States.
- The most important International Treaties and what must be taken into account.
- Customs law.
- Foreign Trade Law.
- Law of General Import and Export Taxes.
- Federation fiscal Code.
- Law on Value Added Tax.
- Law on Income Tax.
- Law of the Special Tax on Production and Services.
2. Customs operation
- Mission and role of customs.
- Subjects of Foreign Trade
- Ø Importers and exporters.
- Ø Customs agent and customs agency.
- Ø Carrier.
- Ø Warehouses.
- Ø Customs authority.
- What is tariff classification and what is its importance?
- Tariff Classification Exercises.
- Contributions and regulations and non-tariff restrictions.
3. Customs regimes
- Tax deposit.
- Transit of goods.
- Preparation, transformation or repair in a controlled area.
- Strategic audited area.
4. Customs clearance.
- Verification powers of the authorities.
- Customs recognition.
- Order of verification of merchandise in transport.
- Home visit.
5. Administrative Procedures.
- Administrative Procedure in Customs Matters
- Administrative Procedure for Omission of Contributions
- Administrative Procedure for Offenses and Sanctions in Customs Matters
- Procedures for suspension and cancellation of the customs agent’s patent.
- Unnamed procedure of article 184-C of the Customs Law.
6. Infractions and sanctions.
III. INTERNATIONAL LOGISTICS
A. International Logistics
– Definition and Usage
– Logistics Elements
– Logistics Goals
B. Supply Chain Elements
– Definition Concept
– Production Planning and Control
– Supply and Distribution
C. International Transportation
D. Logistic Services Suppliers
E. Election Strategies and Hiring Transportation Suppliers
IV. INTERNATIONAL TRANSACTIONS
A. International Negotiation
– Foreign Trade Strategic Aspects
– Negotiation Exercise
B. INCOTERMS 2020
– Importing Origin
C. Trading International Contracts
– Trading Concept
– Property Transfer
– Contract Concepts
– Contract Characteristics and Modality
– Local and International Control
– International Contracts Strategic Aspects
– Contract Writing and Review
D. Insurance and Finance
– Insurance and Finance Types in International Commerce
V. FOREIGN TRADE TAX ASPECTS
A. Benefits and Applications of International Agreements signed by Mexico for Importers and Exporters
B. Origin Rules to determine Tax Benefits
C. Origin Certification (importance, key points, types, procedures and petitions)
D. Customs Valuing (determining transaction value and complementary methods)
E. Importation Impact/ Exporting in Income Tax
F. Importing Impact/ Exporting in IETU
G. Importation Impact/ Exporting in VAT
H. Virtual Operations
I. Accounting and Comments
J. Foreign Trade Encouragement Programs
K. Taxpayer Incorporated File
L. Foreign Trade Auditing
VI INTRODUCTION TO DEFENSE MEANS IN THE MATTER OF FOREIGN TRADE
A. General Defense Means
B. Management Resources
C. Nullity Trial before the Tax and Administration Justice Federal Court
D. Legal Protection Proceeding
E. Case Studies