01 · OVERVIEW
A system that must tell the full inventory story
For IMMEX operations, Annex 24 goes beyond a software requirement. It provides the structure linking receipts, transformations, issues, returns and foreign trade inventory balances with traceable evidence.
Receipt
Customs documents and data
Process
Consumption, transformation and waste
Issue
Return, export or customs regime change
02 · SCOPE
Three models, different information requirements
The annex is divided into Sections A, B and C. Identifying which applies to the company is the first step toward designing controls based on the correct assumptions.
Automated system
Minimum inventory information
Defines the minimum automated system structure for IMMEX companies and other operations associated with rule 4.3.1.
SECIIT
Extended electronic control
Organizes master data, interfaces, movements and reports. Interfaces connect Annex 24 with systems such as the ERP and customs declaration system; the required customs information must be received electronically within the following 24 hours.
Certified companies
Post-clearance update
Sets minimum inventory control data for certified companies; the system must be updated within 48 hours after customs clearance.
These deadlines describe the annex’s requirements for those models. Their specific applicability depends on each company’s customs regime, certification and operations.
03 · ARCHITECTURE
Four building blocks for turning data into traceability
Master data
Materials, products, suppliers, customers, customs brokers and fixed assets.
Interfaces
Connections to the ERP for purchasing, inventory and production, and to the customs declaration system for receipts, returns and documents, to avoid repeated data entry and keep movements synchronized.
Processes
Movements, inventory discharge, adjustments and the relationship between imported goods and finished products.
Reports
Receipts, issues, balances and evidence for consultation and review.
04 · CONTROL
The cycle a review should be able to reconstruct
Import
Identify the document and goods
Consume
Link the process, material and product
Discharge
Allocate the issue to the corresponding receipt
Reconcile
Explain balances, differences and evidence
05 · APPLICATION
A short checklist for an initial internal review
Confirm the Annex 24 model applicable to the company.
Map the owners and sources of each master data set and movement.
Verify that receipts, processes and issues can be reconciled.
Test interfaces between Annex 24, the ERP and the customs declaration system using real data, including update times and transmission errors.
Document exceptions, adjustments and approval evidence.
Compare balances and inventory discharge with associated tax controls.
06 · TRACEABILITY
Sources and original documents
This article organizes the main points of Annex 24 from an operational perspective. For compliance decisions, consult the current text and confirm its application with the specialists responsible for your operations.
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