On 1 Jul 2014, amendments to Mexico's Miscellaneous Rules for 2014 were published. The changes provide flexibility in regard to auxiliary activities carried on by Maquila companies. Maquila companies are generally limited in the types of activities they may conduct in order to maintain their Maquila status, which allows for tax exemptions on imports of materials and equipment for the manufacturing of goods that are later exported.
Under the amendments, the types of activities Maquila compan…