FINANCE|taxation · INDUSTRY · TRADE|tariff policy|customs regulations|free zone
- monarcha chóimeála faoi bhanna Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- in-bond assembly plant | in-bond factory | maquiladora | in-bond plant | maquila
- en
- Definition Mexican corporation which operates under a maquila programme approved by the Mexican Secretariat of Commerce and Industrial Development (SECOFI). Reference COM-EN, based on:Aureliano Gonzalez Baz. Manufacturing In Mexico: The Mexican In-Bond (Maquila) Program. The Most Commonly Asked Questions, http://www.udel.edu/leipzig/texts2/vox128.htm [3.1.2014]
- Comment A maquila programme entitles the company to - foreign investment participation in the capital -- and in management -- of up to 100% without need of any special authorisation;- special customs treatment, allowing duty free temporary import of machinery, equipment, parts and materials, and administrative equipment such as computers, and communications devices, subject only to posting a bond guaranteeing that such goods will not remain in Mexico permanently.Ordinarily, all of a maquiladora's products are exported, either directly, or indirectly, through sale to another maquiladora or exporter. The type of production may be the simple assembly of temporarily imported parts; the manufacture from start to finish of a product using materials from various countries, including Mexico; or any conceivable combination of the various phases involved in manufacturing, or even non-industrial operations, such as data-processing, packaging, and sorting coupons.The legislation governing the industry's operation is the "Decree for Development and Operation of the Maquiladora Industry", published in the Mexican federal Diario Oficial on 22 December 22 1989. This Decree describes application procedures and requirements for obtaining a maquila programme and the special provisions that apply only to maquiladora.See also: United States Department of Labor > Bureau of International Labor Affairs (ILAB) > National Administrative Office - NAO (now the Division of Trade Agreement Administration and Technical Cooperation - TAATC), > An Overview of the Maquiladora Program, by Gerard Morales, Benjamin Aguilera & David K. Armstrong, © 1994, http://www.dol.gov/ilab/media/reports/nao/maquilad.htm [3.1.2014]
- maquiladora | maquila
- fr
- Definition usine de montage qui assemble en exemption de droits de douane des biens importés destinés à être intégralement réexportés Reference Site de l'Encyclopaedia universalis: maquiladoras , http://www.universalis.fr/encyclopedie/maquiladoras/ [10.3.2014]