Ventanilla Única de Comercio Exterior Mexicana (Mexican International Trade One Stop Window): Reality and Challenges

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1 CONCYTEG 7 (82) Abril, 2012] ISSN: Como citar: Bello Gallardo, N. y E.R. Martínez Romero Santana (2012), Ventanilla Única de Comercio Exterior Mexicana (Mexican International Trade One Stop Window): Reality and Challenges, Ide@s CONCYTEG, 7 (82), pp Ventanilla Única de Comercio Exterior Mexicana (Mexican International Trade One Stop Window): Reality and Challenges Nohemí Bello Gallardo 1 Elba Rosario Martínez Romero 2 Resumen Actualmente realizar una operación de comercio exterior involucra un alto númerode trámites, papeleo, personas, costo y tiempo, ya que hay aproximadamente 30 actores involucrados, alrededor de 40 documentos, 165 trámites y 200 diferentes datos muchos de los cuales se entregan varias veces. La Ventanilla Única de Comercio Exterior Mexicana (VUCEM) es una evidencia real a una ruptura del manejo y administración tradicional basada en copias y numerosas autorizaciones que llega a ser remplazado por un modelo completamente electrónico, donde el uso de las Tecnologías de Información y Comunicación se muestran como herramientas con un enorme potencial para configurar la estructura organizativa y el modelo de gestión de los servicios, a modo que éstos ofrezcan una respuesta única, ágil, eficiente, de calidad y transparente a los ciudadanos. Sin embargo para realizar con éxito tal ruptura hay que considerar los factores limitantes sin olvidar que el desarrollo de la Ventanilla Única es más una cuestión política que técnica. De manera que la interconectividad, Tecnologías de información, Cove, Fiel, la propia VUCEM pueden ser herramientas para el cambio, siempre que exista una clara voluntad política y directiva para liderar los cambios necesarios en las estructuras, procedimientos y cultura organizativa. 1 Doctora en Derecho Público. Docente de tiempo completo de la Facultad de Contaduría y Administración de la Universidad Autónoma de Querétaro. Miembro del SNI. dra.nbg@hotmail.com 2 Egresada de la licenciatura en Negocios y Comercio Internacional de la Facultad de Contaduría y Administración de la Universidad Autónoma de Querétaro. emartinez19@alumnos.uaq.mx 426

2 Ventanilla Única de Comercio Exterior Mexicana (Mexican International Trade One Stop Window): Reality and Challenges Nohemí Bello Gallardo y Elba Rosario Martínez Romero Palabras clave: Ventanilla Única de Comercio Exterior Mexicana, administración tradicional, respuesta única, interconectividad, tecnologías de información, cultura organizativa. Summary Currently, making an international trade operation involves a high number of procedures, paper work, people, cost, and time; since there are 30 actors involved approximately, about 40 documents, 165 procedures, and 200 different data that are turn in several times. The Mexican International Trade One Stop Window makes evident the rupture of a traditional management based on photocopies and several authorizations to be replaced by a completely electronic model, where the use of information and communication technologies as tools with a great potential to configure the organizational structure and the services management model, so these offer a response unique, high quality, agile, efficient, and transparent response to the citizens. In order to successfully carry out this rupture the identified limiting factors and, we cannot forget that the One Stop Window development is a political rather than a technical issue. Interconnectivity, information technologies, Cove, Fiel, and VUCEM can be tools for change, as long as exist a clear political willingness and a board to lead the necessary changes in the structures, procedures, and organizational culture. Keywords: Mexican International Trade One Stop Window, traditional management, response unique, interconnectivity, information technologies, organizational culture. Introduction Making trade easier implies the simplification and harmonization of the trading and customs procedures, as well as the corresponding information exchanges related to the importation and exportation of goods. The international trend is clear; formalities reduction, control adjustment, time and cost decrease, and above all the implementation and use of electronic means for information transfer. The above is necessary because of the economic activity nowadays is held at high speed on the ground of global integrated delivery systems. Trading regulations should be adjusted to the economic activity needs that they regulate, this increases the need of merging individual reforms, such as customs modernization, with improvements in every aspect of the distribution chain. Since the 90's international trade grew quickly and from this context countries interest for getting bigger opportunities of foreign investment emerged, this means more international trade and economic growth for such countries. Despite custom duties reductions encourage trade it is also need to establish custom modernization systems which reduce costs and increase international competitiveness. In this matter, countries with better international trade practices have implemented the 'One 427

3 CONCYTEG 7 (82): Abril, 2012] Stop Window' system. In other words, internationally, countries go for the coordination of their border procedures with other organization, the improvement of their telecommunications, the use of IT, the improvement of their infrastructure, and above all the elimination of paper work. (table 1) Currently, making an international trade operation involves a high number of procedures, paper work, people, cost, and time; since there are 30 actors involved approximately, taking into account governmental offices, exporters, importers, haulage contractors, and assistants of the custom duty which represents about 40 documents, 165 procedures, and 200 different data that are turn in several times. Therefore, the need of modernization programs is clear, custom reforms, and reducing and making procedures easier. Hence the design and implementation of IT would support and improve the international trade practices. Table 1. Comparative with better international trade practices The following table shows the trade data through the borders of Mexico compared to good practice and reform in other countries. Economies with good practices Export Documents Time of Export Cost of Export Import Documents Time of Import Cost of Import Denmark 5 France 2 2 Malaysia 450 Singapore Mexico Source: Based on data from Doing Bussines México (2011). In this matter, Mexico faces numerous problems such as unnecessary or excessive information requirements and documentation, the lack of transparency in Mexican customs, the excessive lag in merchandise dispatchment, the lack of coordination between customs and the other organizations of inspection, and outdated custom techniques. Under these circumstances, looking for a solution, Mexico instituted the 'Plan Nacional de Desarrollo ', published in 'Diario Oficial' within the decree that will establish the 'Ventanilla Digital Mexicana de Comercio Exterior' (Mexican Trade One Stop Window). United Nations Centre for Trade Facilitation and Electronic Business (Recommendation No. 33, UN/Cefact, 428

4 Ventanilla Única de Comercio Exterior Mexicana (Mexican International Trade One Stop Window): Reality and Challenges Nohemí Bello Gallardo y Elba Rosario Martínez Romero 2004), describes the Digital One Stop Window as: 'a tool that allows the delivery of standardized information to a single entity for the fulfillment of all the requirements related to importation, exportation and transit. If the information is electronic, then data must be sent only once'. The most important achievement of the Ventanilla Única de Comercio Exterior Mexicana (VUCEM) (Mexican International Trade One Stop Window) could be then more than a 90 percent reduction of the management times. This is possible through the simplification, automatization and recognition as equivalent of the management processes. The World Bank (2010) pinpoints that the greatest delays in the importation and exportation processes are related to the documents preparation. Considering above, the use and implementation of the VUCEM will have a direct impact on cost reduction and delays, making easier and speeding up the preparation of governmental documents as well as making Private Windows development easier, speeding up the presentation of private documents (transport, trading and financial transactions); moreover this might intrinsically imply a 48 position advancement for Mexico in the World Bank's Enabling Trade Index taking it from position 74 to 26. Servicio de Administración Tributaria (SAT) (Tax Administration Service) reports that currently it is only possible to attend a thousand applications per month, with the new organization, it will be possible to attend 9 thousand applications per month, which means a 90 percent increase of the current attention capacity. It is also possible to estimate that the custom recognition time will decrease over 11 percent, which will allow haulage contractors to increase their operations by 50 percent and the merchandise dispatchment process will be more efficient reducing the merchandise dispatchment by 80 percent. Taking everything into account it is easy to deduce the objective of the Ventanilla Única de Comercio Exterior Mexicana (Mexican International Trade One Stop Window): Making easier getting the permissions, records, regulations, and non-custom restrictions as well as to avoid presenting the same documents in different departments for one single procedure. Eliminating the use of paper through converting all the manual processes into electronic ones by using digital documentation. Reducing administrative processes time, as well as the time at the Mexican custom revision platforms 429

5 CONCYTEG 7 (82): Abril, 2012] Counting with information of the custom office beforehand, Making the information search and access easier Affecting the competitiveness of the country with easier, more secure and agile international trade processes. Eliminating considerable expenses on messenger companies and transportation. Saving private individual's time in delivery and localization of requested documents (custom declaration certified copies). The decree that establishes the Ventanilla Digital Mexicana de Comercio Exterior (2011) summarizes better the objectives: ( ) Currently, regarding international trade, means to simplify and make easier trade by granting legal certainty and favor transactions cost reduction held by Mexican companies are required, this will increase the competitiveness of the national productive sectors ( ) 3 The decree that establishes the Ventanilla Digital Mexicana de Comercio Exterior (2011) lists the activities that will benefit directly from carrying out the VUCEM, 3 Carrying on any procedure related to international trade merchandise importation, exportation and transit, including the non-custom restrictions and regulations that, according to the pertinent legislation, are required by CA/VUCEM/Decreto%20VUCEM/DOF.SE.%2 0DECRETO%20VENT.%20DIGITAL% pdf the competent authorities regarding international trade; Consulting information about the procedures for the international trade importation, exportation and transit, including the non-custom restrictions and regulations that, according to the pertinent legislation, as well as the notifications derived from such procedures, and Making electronic payments of the contributions and leverages that proceed, caused by the execution of international trade importation, exportation, and transit procedures, as well as the non-custom restrictions and regulations. The performance of the Ventanilla Única de Comercio Exterior Mexicana (Mexican International Trade One Stop Window) will consist of 4 basic steps: 1. The interested individual submits digital information on-line related to the importation, exportation and in-transit merchandise. 2. The digital information is sent to the corresponding governmental offices for its approval and authorization. 3. Taxes are calculated and subtracted automatically from the interested individual's bank account. 4. The haulage contractor presents a simplified format, the custom inspector consults the information thorough a portable digital device and dispatches the merchandise. 430

6 Ventanilla Única de Comercio Exterior Mexicana (Mexican International Trade One Stop Window): Reality and Challenges Nohemí Bello Gallardo y Elba Rosario Martínez Romero In order to use the VUCEM the user needs to have his active Firma Electrónica Avanzada (Fiel) (Advanced Electronic Signature), Registro Federal de Contibuyentes (RFC) (Federal Taxpayer Identification Number) and tax domicile located in at the RFC; as well as filling out a register. Another important figure within de One Stop Window development is the Comprobante de Valor Electrónico (Cove) (Electronic Value Receipt), which allows receiving the information of the document that prove the value of the merchandise beforehand, as well as the information of the transit documents in case of consolidates' consignments and it will be implemented within a transition period where the paper invoice will still be accepted until January From that date on only Cove will be accepted. Servicio de Administración Tributaria (2011) establishes that the Cove pretends to make equivalent with in an electronic file (XML) those transit documents (pro-forma invoices, packing lists, etcetera) and to eliminate the physical presentation of such documents. Within the elimination of documents and the simplification of the procedures, being the custom a cornerstone of this VUCEM project, it aims to implement a digital custom module that will validate the documents attached to the requisition, with the following objectives: Eliminating the use of paper through converting all the manual processes into electronic ones by using digitalized documentation. Reducing administrative processes time, as well as the time at the Mexican custom revision platforms Having previous information to the custom dispatchment for a pertinent risk analysis. Making easier to search and to access information from remote locations to a central data repository, with the corresponding constraining and permissions based on the functions and faculties that every user of the information should have. Affecting the competitiveness of the country with easier, more secure and agile international trade processes. Considerable expenses on messenger companies and transportation. Considerable individual's time in delivery and localization of requested documents (custom declaration certified copies). Considerable costs of designated physical spaces for its storage and management. International traders and involved actors such as governmental offices, haulage contractors, exporters, importers, customs agents and so on will benefit from the One 431

7 CONCYTEG 7 (82): Abril, 2012] Stop Window project. It will eliminate the document turning in, that in many cases have to be done several times. This will optimize the human resources by 20 percent, which will mean significative savings for various departments. In January this year, the president Felipe Calderón Hinojosa inaugurated VUCEM and expressed that such advancement will allow the country to consolidate its position as an international exporter, he explained that other countries have implemented this system within a period of 10 years, nevertheless the Federal Government aims to achieve it within two years, that will coincide with his administration end in The project was firstly divided into three steps, (Servicio de Administración Tributaria 2007): Step 1: January 2007 December 2009 'Inter-secretariat Project'. Creation of a data exchange system of permissions of non-custom regulation, between the involved departments and the Servicio de Administración Tributaria (Tax Administration Service). Step 2: July 2009 October 2011 'VUCEM Project'. It will be fully implemented by March Step 3: November 2011 January 2012 'Private One Stop Window Implementation'. Such one stop window will be fed locally by every individual involved: seller, buyer, banks, insurer, carriers, consolidators, logistic operator, and custom agents. The private one stop window will be connected to the Ventanilla Única de Comercio Exterior (International Trade One Stop Window) from March 2011 on. The first of March this year, the One Stop Window should have come into effect in 49 Mexican customs, nevertheless due to some changes, that have not been reflected on the system, Secretaría de Economía (2012), informed that it will come into effect by the first of June this year. Taking into account this data, it is evident that the project is delayed in three different steps leaving an outlook with big opportunity windows, where it is clear that despite the efforts for implementing the VUCEM in no time, more diffusion is needed, tuning-up the technological foundations that govern the program, answering the international trade user questions, and more importantly filling the cultural gap that implies replacing the traditional bureaucratic system for a technological tool that is not within the reach of the majority of the population. In order to avoid another delay, the Servicio de Administracion Tributaria (2012) authorized custom agents to sign virtual documents previously authorized by their importer, exporter clients (digital stamp) so everything be ready for the first of June. The decree originally pinpointed that the 432

8 Ventanilla Única de Comercio Exterior Mexicana (Mexican International Trade One Stop Window): Reality and Challenges Nohemí Bello Gallardo y Elba Rosario Martínez Romero procedures at the VUCEM should be carried out by the importers, exporters, or private data capturers, nevertheless, such measure was taken to overcome the shortcomings of the technological development. For Discussion There are many unanswered questions and weak points regarding the implementation of the One Stop Window such as, when carrying out importation or exportation operations every user should produce a digital stamp and turn it in to his custom agent, nevertheless it is possible to access the taxpayer's comprehensive file and even invoicing with these stamps. Despite there must be a confidentiality agreement between the companies and their custom agents, the possibility to access to a company's comprehensive file implies a sensitive security matter to the companies, that is why it is recommended the creation of specific stamps for the VUCEM, that only grant access to Comprobante con Valor Electrónico (Cove) (Electronic Value Receipt) and other importation procedures, in order to protect the rest of the taxpayer's financial information. Carrying on with the opportunity windows that the One Stop Window presents, it is important to pinpoint that the merchandise capture in the Cove is done manually in a position by position manner, which is almost impossible in the case of large invoices specially with importations/exportations users that have more than a 100 positions within each invoice, this suggest the development of a software that allows the connection between product data bases and the Cove's capture website or any other mean to make handling large invoices easier. Digitalizing importation/exportation documents within files no bigger than 100 MB, and 300 dpi resolution is not practical since many of the permissions or documents (such as sanitary permissions) consist of more than one page, this will imply files over a 100 MB. Within the document digitalizing topic the paper friendly argument is not valid since the authority can ask for the physical version of the digitalized documents in any moment so they must be printed anyway and most of the time the original origin invoices or certificates are attached to the importation merchandise, this will cause delays in the custom dispatchment due to the need for capturing all the data and documents at the One Stop Window. The main obstacle may be the cultural shift that represents moving from a documental management to a digital one, as well as making participants all the entities, secretariats, and governmental departments simultaneously, which implies a challenge. The implementation of this kind of projects represents a rupture in the paper paradigm 433

9 CONCYTEG 7 (82): Abril, 2012] and culture, where printed documents and ink signatures are the only valid ones. There is no doubt that the one stop window makes evident the rupture of a traditional management based on photocopies and several authorizations to be replaced by a completely electronic model, where the use of information and communication technologies as tools with a great potential to configure the organizational structure and the services management model, so these offer a unique, high quality, agile, efficient, and transparent response to the citizens. of the laws and regulations that govern the international trade procedures so they make easier the procedures without properly fulfilling the requirements. Nevertheless, we cannot forget that the One Stop Window development is a political rather than a technical issue. Interconnectivity, TI, Cove, Fiel, and VUCEM can be tools for change, as long as exist a clear political willingness and a board to lead the necessary changes in the structures, procedures, and organizational culture. In order to successfully carry out this rupture the identified limiting factors during the VUCEM implementation process must be taken into account specially the following: The weak commitment of the involved public and private institutions, reality proven by the delays in the implementation of the VUCEM within the established time; the systematization of the current procedures, without necessarily improving them, the fact that the authorities can ask for the documentation of any international trade operation in any moment is a proof of that; the lack of trained people to take part in the automatized VUCEM processes; the level of technological readiness the population as well as the technologic adaptation capacity of the international trade users are uncertain; the lack of effective stimulating actions from the involved parties in order to get the VUCEM properly adopted; modernization It is necessary that VUCEM implementation be supported and planned looking for modernize the organizational culture since most of the current modernizing projects are just specific improvements of some services rather than authentic modernizing programs. Finally it is important to emphasize that Internet is not secure by nature. Obviously, the economic factor is not the only one that can be jeopardized, the privacy, and even more important, the credibility and legitimacy citizens grant to public administrations. Hence it is important that people who uses of the administration of the VUCEM take precautions, since offering on-line services implies handling sensitive information. A safe service must warrant that the information is confidential, this means, that only the interested and legit agents can access to it and that they are 434

10 Ventanilla Única de Comercio Exterior Mexicana (Mexican International Trade One Stop Window): Reality and Challenges Nohemí Bello Gallardo y Elba Rosario Martínez Romero who the claim to be. Above makes necessary a comprehensive set of regulations that makes possible data gathering, accessing and distribution. This regulation set must clarify the data confidentiality, privacy and responsibilities allowing this way a firm ground for the system to operate. These regulations will build-up a trust relationship among the interested parties. Moreover it is necessary to make consistent the norms and standards through the adaptation of the legislative frames to make the electronic transactions trust worthy. The Mexican International Trade One Stop Window (VUCEM) creation and development must be carried out by the pertinent authority mainly by team work. The authority must play a facilitator and coordinator role during the interaction of the different actors that take part in the process, always looking for boosting everybody's contributions. Users' options On the 4th of May, Agencia Aduanal Enrique Ramos y Cía., S. C. offered the course "Ventanilla Única" (One Window Stop) on the implementation and operation of the Mexican International Trade One Stop Window (VUCEM). Such course gathered many actors who are responsible for the foreign trade operations within the companies. Organizations such as Mabe, Coca-cola, Grupo FEMSA, D'Gary, Prosimex, and Quimiproductos attended the course. There were many questions on the one stop window. The main concern was the digital stamp. Companies did not like the idea of authorizing a customs agent to sign their commercial transactions for them since this will imply doing the process to obtain a digital stamp and giving their electronic signature to a third party. Lending a tool such as a digital stamp is a delicate matter, it risks the company's privacy or even its fiscal security. On this situation the presenter B.A. Alejandra Smith explained that there is a preliminary draft of the rule where it is included the figure of the Customs Agent and the Customs Attorney in Fact, therefore there is no need of a digital stamp to sign the Comprobantes de Valor Electrónico (Electronic Value Receipt) nor the e-documents. Nevertheless, she emphasized that Diario Oficial must approve and publish it before the 1st of June, dead line for the VUCEM establishment. It was also mentioned that the simplified requisition was not accepted yet. Pilot tests have been mainly run in Tamaulipas, Nuevo Laredo, and Manzanillo; and in most of the tests the verifier has asked for the full requisition. The new format of the 435

11 CONCYTEG 7 (82): Abril, 2012] simplified requisition contains few data, nevertheless it is enough to access via electronic media to the operation information, if customs are not accepting such document, it is due they do not have the IT resources to do so or their staff is not trained enough. The speed of the system is a topic that cannot be omitted, during the course a real time importation operation was held, nevertheless the system crashed four times, one of them close to the conclusion of the process which caused to start the process all over again. It takes the system approximately 20 to 35 seconds to load a screen and 2 to 5 minutes to load a document from a page. All the assistants seem worried. Most people think the system was slow in spite of being in a trial period and the number of operations that were registered were minimum, will it be capable of holding all the operations of the 42 customs from the 1st of June on? The question remained. It is important to pinpoint that the problem was not the connection since a broad band connection was used. The presenter had no answer for these queries and said that if the system crashed people will have to use the previous paper system in the mean time. The data input topic was also under discussion since filling out the Comprobante de Valor Electrónico (Electronic Value Receipt) is a hard and long work; firstly due to the speed of the system and secondly due to the amount of items that a certain invoice may have. Moreover, no matter the amount of operations that a company may have with a foreign customer VUCEM does not storage any data, in other words, if a company such as Mabe buys engines in a daily basis with the same foreign provider, Mabe will have to begin from the scratch the data input in the Cove. Mabe will have to enter all the data the system requires everyday: name of the foreign provider, tax id, address, etc., no matter how many operations Mabe may carry on the same day or in a week. The Mexican International Trade One Stop Window does not have any means to storage the data that is used frequently. The customs agency offered as an option the use of web services, tool that will serve as a mean to upload the capture data into the COVE by using the XML files of the invoices, nevertheless, this tool is still being tested. At the end of the talk, companies asked if there was a real time and paper reduction, coming to the conclusion that there is no such reduction, and if there is one, it is not tangible. Importers, exporters and customer s agents should keep a copy of the requisition and the documents that under the article 36 of La Ley Aduanera legally support a commercial operation. There is no real time reduction on the operation performance, since digitalizing all the documents consumes a large amount of time in addition to the time that it takes 436

12 Ventanilla Única de Comercio Exterior Mexicana (Mexican International Trade One Stop Window): Reality and Challenges Nohemí Bello Gallardo y Elba Rosario Martínez Romero to the system to process all the information while it uploads and capture all the data. In an interview with the customs agent, José Julio Pérez Pérez with patent number 3574, the idea expressed above was confirmed. José Julio said that the benefit in time and paper reduction is something that cannot be seen immediately in the operation, gradually as the Mexican International Trade One Stop Window project improve customs will become more agile, but nowadays there are many opportunity areas. To sum up Ventanilla Unica (One Stop Window) is an excellent taxing tool that allows the authority to have all the data of the commercial operations preventing this way unfair commerce practices such as uprising, and it contributes to create transparent customs. Conclusion Obsolete customs and border procedures consume large amounts of time and money, which obstructs the companies' activity and slow down the economic growth, especially in developing countries. For this reason, making commerce easier is one of the main priorities of the companies in every developed or developing country. In Mexico one month after the implementation of the Mexican International Trade One Stop Window, the current situation is not encouraging, on one side there is a lack of IT infrastructure and training at the customs, on the other side, users have questions on the system operation and uncertainty regarding the capacity of the operation. Broader diffusion is needed as well as the appropriate publication of the modifications on the system. Currently it is necessary that Diario Oficial de la Federación approves and publishes the preliminary draft that modifies the rule and even further modifications to the customs law are needed as well, since in such law there is no mention of how the foreign trade operations are ruled when the VUCEM is used. There is no doubt that the Ventanilla Única (One Stop Window) project will bring benefits to the competitiveness of the foreign trade in our country, but it will be a slow process where all the actors involved must contribute in order to improve it, and boost it to change the organizational culture without taking it only as a tool to perform procedures. The reality is that the potential of the VUCEM relies on the rupture of the traditional system. To end up, our country is following the international trend, looking for being more competitive. This is necessary since the international economic activity is carried on "just in time" and on the grounds of supply systems integrated in an international level. Commercial legislation should adjust to the needs of the economic activity that it regulates, nevertheless, the reform process 437

13 CONCYTEG 7 (82): Abril, 2012] of the customs and the simplification of the procedures through the VUCEM will not succeed if the idea is only followed superficially, it is necessary the support of the respective politic agents and clear action parameters. References Arvis, J. F. (2006),Success factors for improving logistics in a middle-income country.transport Notes Series 35. Washington, D.C., World Bank. Bello, G.N. (2010), Aspectos del comercio exterior mexicano y la virtualidad de sus operaciones como fomento a la competitividad, México, Universidad Autónoma de Querétaro. Electronic references Bello, G.N. (2006), Análisis legal y operativo del cumplimiento de obligaciones a través de la transmisión electrónica de datos de la ley aduanera vigente, Revista de derecho privado, 13-14(V), consultado el 12 de febrero 2012, disponible en: v/rev/derpriv/cont/13/dtr/dtr1.pdf Cámara Mexicano Alemania de comercio e industria (2012), La ventanilla Única de Comercio Exterior Mexicana, consultado el 11 de marzo 2012, disponible en: cem/ Decreto por el que se establece la Ventanilla Digital Mexicana de Comercio Exterior (2011), Consultado el 15 de febrero 2012, disponible en: ETECA/VUCEM/Decreto%20VUCEM/DO F.SE.%20DECRETO%20VENT.%20DIGI TAL% pdf Ley de Planeación, (2011), Ultima reforma publicada DOF Consultado el 20 de enero 2012, disponible en: pdf/59.pdf Morales, B. (2010), Adjudican contrato para ventanilla única de comercio exterior, El Economista en línea, 30 de octubre 2010, consulado el 5 de julio de 2011, disponible en: 31/adjudican-contrato-ventanilla-unicacomercio-exterior Plan Nacional de Desarrollo , (s.f.), consultado el 3 de marzo 2012, disponible en: x.php?page=documentos-pdf Secretaría de Economía, Gobierno Federal (2012), Prorroga de entrada en vigor de la Ventanilla Única de Comercio Exterior, consultado el 3 de marzo 2012, disponible en: /presentaciones/prorroga_ventanilla_unica _al_1_de_junio_2012.pdf (2010), Ventanilla Única. Consultado el 10 de febrero 2012, disponible en: /economia/resource/2541/1/images/ventani llaunica.pdf Servicio de Administracion Tributaria (2012), Comprobantes vigentes en 2012, consultado el 3 de marzo 2012, disponible en: ftp://ftp2.sat.gob.mx/asistencia_ftp/publicac 438

14 Ventanilla Única de Comercio Exterior Mexicana (Mexican International Trade One Stop Window): Reality and Challenges Nohemí Bello Gallardo y Elba Rosario Martínez Romero iones/comprobantesfiscales/comprobantes_ 2011_2012.pdf (2011), Comprobante de valor electrónico ventanilla de comercio, consultado el 9 de enero 2012, disponible en: (2007), Plan de modernización aduanera para la competitividad, consultado el 3 de enero 2012, disponible en: os/noticias_boletines/33_9337.html The World Bank. (2011).Doing Business 2011: Making a difference for entrepreneurs, consultado el 10 de enero 2012, disponible en: oreeconomies/mexico (2010), Doing Business 2010: Reforming through Difficult Time, consultado el 21 de enero 2012, disponible en: m/doing%20business/documents/profiles/co untry/db11/mex.pdf%2058%20de%2075 United Nations Centre for Trade Facilitation and Electronic Business (Recommendation No. 33, UN/CEFACT, 2004), consult ado el 3 de enero 2012, disponible en: t/recommendations/rec33/rec33_trd352e.pdf 439