¿Cómo mantener tu Anexo 24 en Cumplimiento?

22 de Marzo de 2017

Como bien sabemos, el Anexo 24 se convierte en una de las obligaciones número 1 de acuerdo al Decreto IMMEX y la Ley Aduanera y más hoy en día con estos nuevos cambios en relación al SCCCyG (El famoso Anexo 31).

Es por ello que insistamos tanto en el cumplimiento adecuado del mismo, en base a nuestra experiencia, te compartimos algunas recomendaciones para su buen funcionamiento:

Recomendaciones

  1. Asegurate que todos los comparativos que realices, lo hagas utilizando el "Data Satage y/o Glosa", si no la tienes, es un beneficio del cual te puedes aprovechar como empresa.
  2. Al momento de realizar validaciones, toma en cuenta las siguientes áreas:
    • Valores
    • Cantidades
    • Clasificación Arancelaria
    • Permisos
    • Impuestos
    • Consumos (BOM's)
    • Regimenes Aduaneros
    • Entre otros
  3. Realizar el proceso de descargas de manera periódica (Mensual), considerando:
    • Asegurarte que los BOM's que utilizas en tu departamento, sean los mismo utilizados a nivel ingeniería/producción en los rubros de:
      • Mismos componentes
      • Mismos consumos
      • Mismo criterios
    • Que tu inventario físico, saldos abierto de Anexo 24 y Anexo 31 coincidan y/o que el nivel de variación sea algo que puedas controlar.
  4. La descarga no cosiste en consumir los saldos abiertos, la descarga consiste en demostrarle a la autoridad en un marco de lógica de tu operación, que las materias primas que fueron importadas, fueron exportadas en base a tu proceso productivo.
  5. Si consideras realizar una "reestructura" de tu Anexo 24 o te encuentras en el proceso de la misma, en base a nuestra experiencia como auditores, el 99% de ellos tienen errores que repercuten a corto, mediano y largo plazo tu proceso de descargas, la razón principal se debe a que la información de origen no es la correcta. 
  6. Considera mantener una comunicación efectiva con las áreas involucradas en tu proceso y que se repercuten de manera directa en los BOM's.

Problemáticas comunes del departamento

  1. Falta de comunicación entre las áreas involucradas
    • No se reportan los desperdicios, activos fijos, cambios en los BOM's, precios, etc.
  2. Inconsistencia en los BOM's
  3. No se cuenta con el tiempo suficiente para realizar las actividades como se debe
  4. Personal insuficiente

Si te encuentras dentro de las 4 problemáticas más recurrentes en las empresas, es importante que pongas manos a la obra, la implementación de estrategias y de acciones de mejora, te ayudarán y ayudaran a la empresa que representas a generar tranquilidad.

Recuerda que las acciones pueden ser implementadas por tu equipo de trabajo de manera interna y/o bien solicitando el apoyo de un externo, la creación de conciencia y tranquilidad ayudarán a fortalecer tu empresa.

Soluciones AudiCo que puedes implementar

  • Outsourcing de Descargas

    • Validación y generación de descargas

    • Vinculación con BOM's y área de ingeniería (1 ingeniero disponible para realizar el vinculo entre ambas áreas)

    • El proceso se realiza directamente en tu Anexo 24

  • Auditoría del Listado de Materiales (BOM's)

    • Nos aseguramos que exista una equidad entre Import & Export e Ingeniería

  • Reingeniería del Listado de Materiales (BOM's)

    • Reestructuramos y/o creamos desde cero tus BOM's

  • Auditoría del Anexo 24/31

 

 

Contáctanos

Llenando la siguiente forma o comunicándose al teléfono +52 (664) 382-0846

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