2. Título de la presentación Fecha IMMEX Publications Last June 27 th Publication created confusion regarding VAT inter-maquila transfers. Such rule is limited to “Empresas Certificadas” certified enterprises.

3. Título de la presentación Fecha VAT on Maquila companies VAT rules on inter-maquila company transfers, except for “empresas certificadas” have not changed.

4. Título de la presentación Fecha Current Inter-Maquila Transfers VAT Implications

5. Virtual Exportation Transfers Scheme A Scheme according to Rule 5.2.2 Section 1, of the Miscellaneous Foreign Trade Provisions. 1 According to Art. 9 section IX of VAT Law. Company ACompany B IMMEX A IMMEX B Alienation Delivery (Virtual Pedimento) USA MEX 0% of VAT, the operation is considered as export No VAT, the operation is considered exempt 1 Temporary import Export

6. Scheme according to Rule 5.2.2 Section 2, of the Miscellaneous Foreign Trade Provisions. 1 According to Art. 9 section IX of VAT Law. Company A IMMEX A IMMEX B Alienation USA MEX 0% of VAT, the operation is considered as an exportation No VAT, the operation is considered exempt 1 Company B Temporary import Export Delivery (Virtual Pedimento) Virtual Exportation Transfers Scheme B

7. Scheme according to Rule 5.2.2 Section 3, of the Miscellaneous Foreign Trade Provisions. Company A IMMEX A IMMEX B Alienation USA MEX 0% of VAT, the operation is considered as an exportation Company B Temporary import Export Delivery (Virtual Pedimento) Virtual Exportation Transfers Scheme C

8. Traditional scheme according to Rules 1.6.7. and 4.3.25., of the Miscellaneous Foreign Trade Provisions. Company A IMMEX A Alienation USA MEX 16% of VAT, the operation is considered as final import Temporary import Withholding 16% of VAT, the operation is considered as executed in Mexico Export IMMEX B Company B Mexican Entity Delivery (Change from Temporary to Definitive Pedimento) Change of Customs Regime Transfers Scheme D

10. Título de la presentación Fecha New Customs Regulation VAT Implications

11. Scheme according to Rules 3.8.4. Section VII, and 4.3.25., of the Miscellaneous Foreign Trade Provisions. Company A CERTIFIED IMMEX Alienation USA MEX 16% of VAT, the operation is considered as final import Temporary import IMMEX B Withholding 16% of VAT, the operation is considered as executed in Mexico Delivery (Change from Temporary to Definitive Pedimento) Change of Customs Regime Transactions Certified IMMEX Company

12. Contacts Mauricio Monroy mmonroy@mmc-mx.com Guillermo Gomez ggomez@mmc-mx.com Francisco Cortez fcortez@mmc-mx.com www.mauriciomonroy.com +52 (664) 972 9072 Blvd. Agua Caliente 10611 Suite 805, Col. Aviación Tijuana, B.C. CP 22420