PRACTICES
International Trade & Customs

For more than thirty years this practice has advised multinational, national and foreign companies on international trade and customs matters.

The experience and expertise of the lawyers of this team have been decisive in both the strategic planning and the daily operations of our clients. For this purpose, we make full use of the opportunities offered by the network of international commercial treaties and the state and local programs to promote exports.

The lawyers of the practice specialize in the establishment and regular operation in Mexico of manufacturing or assembly companies of products for export under the IMMEX programs. Their advice includes the planning, implementation and activation of any program of this type, as well as obtaining the authorizations, certifications and permits necessary for an efficient operation, including the administration and reconstruction of the mandatory inventory control systems of temporarily imported merchandise (annexes 24 and 31).

The area is recognized for its skills in handling the customs and tax aspects of the maquila operation under IMMEX programs, as well as its knowledge of compliance with the regulations associated with the import and export of merchandise under the different customs regimes. These include the tax implications of the operations, such as the VAT, the Excise Tax and the Customs Processing Fee.

Few legal firms in the world have more experience in legal, customs and tax matters of the automotive maquila and manufacturing operation. We stand out for the advice we provide to multiple leaders in the industry. Our lawyers represent relevant companies in all levels of the automotive supply chain: original equipment manufacturers (OEMs) and auto part industry companies Tier 1, Tier 2 and Tier 3.

Our practice group possesses the know-how of each of the phases of the business, including the closure, dissolution and liquidation of the company, if needed. Due to the current economic conditions, the team of lawyers has had to confront closures in various industries, among them the winding down of the largest auto parts group of companies in the country.

Our accumulated experience and knowledge allows us to offer to clients proactive solutions tailor-made to their needs and those of the sector they belongs to. In addition to the automotive industry, this practice area of Von Wobeser y Sierra regularly advises key companies in other relevant industries —such as consumer goods and pharmaceuticals and life sciences— in everything relative to general registries; sectoral registries; VAT, Excise Tax and Authorized Economic Operator certifications; advance permits; quotas; official Mexican standards (NOMs); classification of origin under international treaties such as the USMCA, the treaty with Europe and the ACE-55; verification of origin proceedings under the same treaties, and antidumping proceedings.

Our practice has developed a very important expertise in different types of tax and customs audits, and we always have in mind the risks a tax liability can represent for the operation. For that purpose, we consider with the client the advisability of a self-correction or a conclusive agreement before the Taxpayer Defense Agency (Prodecon), in order to conclude the dispute and thereby avoid a potential lawsuit. However, the team of lawyers is also recognized for its important Litigation practice, an area of law in which we recently favorably resolved a series of matters that included decisions of the Supreme Court of Justice of the Nation.

The International Trade & Customs practice of Von Wobeser y Sierra is found in some of the most important legal rankings, including Chambers and Partners Global, Chambers and Partners Latin America, The Legal 500, Latin Lawyer 250, and Latin Lawyer National.