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Miriam Name

Miriam es socia de CCN desde 2008. Su práctica se centra en la representación de empresas e inversionistas en México, particularmente en las áreas Corporativa, Fiscal, de Comercio Internacional y de Seguros.

Cuenta con amplia experiencia actuando como experta en derecho mexicano ante los tribunales de Estados Unidos.

Fue colaboradora activa en artículos en materia fiscal y de comercio exterior con la Revista Puntos Finos.

Ha organizado Conferencias de Cumplimiento Aduanero en México y Estados Unidos y ha actuado como expositora en temas del TLCAN/T-MEC y eventos de Comercio Exterior del Free Trade Alliance, la Universidad de Texas en San Antonio (UTSA), Texas Customs Brokers & Freight Forwarders Conference y otras organizaciones.

The Official Communication No. 516.2025.1850 (the “Communication”), dated June 3, 2025, was published by the Secretary of the Economy through the office of the General Director of Trade Facilitation and Foreign Trade (the “DGFCE” for its acronym in Spanish), whereby the applicability of the automatic export notices is extended, pursuant to the “DECREE subjecting the

On June 3, 2025, the “DECREE subjecting the indicated goods to the requirement of an automatic export notice” (the “Decree”) was published in the Official Journal of the Federation. The Decree will enter into force the day after its publication and establishes a new requirement to submit an automatic export notice for goods classified under

On January 21, 2025, the Mexican Department of Finance and Public Credit published in the Official Journal of the Federation the “Decree by which fiscal incentives are granted to support the national strategy called ‘Plan Mexico’, to promote new investments that encourage dual training programs and promote innovation” (the “Decree”).  The Decree seeks

On January 13, 2025, official notice number 400.2025.001 (the “Notice”), was published on the electronic portal of the National Foreign Trade Information Service (“SNICE”). This document disclosed the requirements for companies participating in the IMMEX Program to be exempted from the restriction on the temporary importation of textile goods classified under Chapters 61, 62, and

On December 27, 2024, an amendment and supplement to the Tax Code of Mexico City was published in the Official Journal of Mexico City establishing i) an increase in the payroll tax rate (“ISN”) from 3% to 4% on the total amount of expenditures made for payments to subordinate personnel and ii) a new ecological

On December 19, 2024, the Mexican government published in the Official Journal of the Federation the “Decree modifying the tariff of the General Import and Export Tax Law and the Decree for the Promotion of the Manufacturing, Maquiladora and Export Services Industry.” (the “Decree”)

On the Decree, the Mexican government temporarily modified, until April 23

On October 14, 2024, the Second Resolution of Amendments to the General International Trade Rules for 2024 (the “Rules”) was published in the Official Journal of the Federation.

Below is a brief summary of the most relevant changes to the aforementioned Rules, particularly with regard to Registration in the Company Certification Program:

•    A new

On October 15, 2024, the Second Resolution of Amendments to the General Rules of International Trade for 2024 and Annexes 1, 2, 5 and 24 was published in the Official Journal of the Federation, through which important changes were made to the Company Certification Program (Esquema de Certificación de Empresas).

Aside from opining

An amendment to the PROSEC Decree was published in the Official Journal of the Federation on August 26, 2024, and entered into force on August 27, 2024.

The PROSEC is a program designed for companies that produce specific merchandise. It allows them to import various goods to deliver products with preferential general import duties.

In

The Mexican Taxpayer Ombudsman agency (“PRODECON” by its acronym in Spanish) has notified taxpayers that, to streamline and expedite the filing of Final Agreements and Complaints, as of September 1st, 2024, the only methods for filing of such Final Agreements and Complaints will be through the new Electronic System for the Receipt of