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This article applies to:

  • Product: ONESOURCE Global Trade
  • Sub-Product: IMMEX

Goods Transfer Constancy

In Mexico there is a legal process that must be accomplished when an IMMEX certified company sends (alienation) finished goods/raw material imported temporarily to local third-party companies from the automotive segment (known as FINAL ASSEMBLER COMPANIES) to be sold.
The Goods Transfer Constancy, Constancia de Transferencia de Mercancía (CTM) in Spanish, is a monthly declaration provided by those third-party companies to the authorities to prove the destination of the goods/raw materials alienated.
The CTM is also used as a legal basis by IMMEX companies to ensure tax benefits related to the items imported temporarily and exported by the Final Assembler Companies. Raw materials and finished goods sold locally (inside the Mexican territory) by the final assembler company must have the regime used to be imported changed by the IMMEX company once they were not exported.
The CTM officially covers the following situations related to the final destination of the goods sent to Final Assembler Companies (for more information, check the official CTM document published by Mexican Authorities):

Workflow

To use the CTM feature, the premises below must be observed:
  • The (Final Assembler) company that will receive the finished goods must be identified as FINAL ASSEMBLER (FA) at the Companies Catalog.
  • The invoice used to send the goods/raw materials to the final assembler company must have the category “EXPORT” and the type ‘FINAL ASSEMBLER SHIPMENT (FAS)’. Only invoices using this type will feed the virtual warehouse.
This invoice indicates which products will be sent to the ’Final Assembler Company’ so that they can be modified and returned to Company, i.e., returned to the company of origin.
When the invoice is saved, the system will validate if the company declared in the "SHIPPED TO" field is a registered final Assembler company at the Companies Catalog;
The Invoice should be pre-validated and closed (Closed Status). At this time, an input transaction ’IN’ is inserted in the ’Virtual Warehouse’ control. Thus the balance is controlled according to the goods/quantities sent to the ’Final Assembler Company’, and when a CTM document is recorded, the balance is updated in the virtual warehouse for each product informed in the CTM (per Assembler Company).
Observation: Invoices using FAS type are not processed by FIFO after closing. This type of invoice is processed by a specific workflow that must be activated.
  • The products that are held by final assembler companies and will have balance (allocated at external inventory) controlled through the CTM document must have the reference name (external part number) recorded in the Item Master catalog (tab REFERENCES) to ensure the process of matching with the CTM received.
  • The workflow (CTM Workflow) that process the CTM documents must be scheduled to run periodically.

Reopen Invoice

It is possible to reopen an invoice using the
Reopen
 button if:
  • The current status is Awaiting CTM
  • They are type FAS (Export Final Assembler)
  • The workflow is not running
To reopen an invoice.
  1. On the IMMEX menu, find the Invoices section and click on Work with Invoices.
  2. Click on Re Open Invoices.
  3. Check the Invoice Number(s) you want to reopen and click Reopen selected invoices. You can check more than one.
  4. A pop-up displays the following message. Click
    Ok
     to continue or
    Cancel
     to exit.
  5. The following message will appear:
The status is changed from Awaiting CTM to Awaiting Pre-validation and you can perform the necessary changes. It is necessary to follow the regular workflow after doing that.

Reversing Virtual Warehouse Balance

After an Invoice is cancelled (status changed Cancelled), at this time, an output operation OUT is added to the Virtual Warehouse reducing the balance of the items declared at this invoice generating a negative posting at the virtual warehouse.

Invoice Flow Status

As products are shipped (invoice issued) to a Final Assembler Company, the status of the Invoice changes according to described below:
  • Awaiting PRE VALIDATION à Invoice created but not prevalidated
  • Awaiting CLOSING à Invoice Prevalidated but not closed
  • Awaiting CTM à Invoice Closed (awaiting workflow execution)
  • Canceled à Invoice Canceled
After processing the CTM workflow, the Invoice Status can be changed according to the situations bellow:
  • Partiality Consumed à If the quantity was partiality not consumed by a CTM
  • Consumed à If the quantity was totally consumed by a CTM
  • Awaiting CTM à If the quantity was not consumed even after running the workflow
important
Invoices using FAS type can be cancelled (reversed) even after closed. The cancellation will not be allowed only if any item of this invoice already was linked and consumed (totally or partially) by any CTM document. In this case if the invoice has its status equal to PARTIALLY CONSUMED or CONSUMED, the cancellation will not be possible.

Creating a new CTM

To create a new CTM document:
1.  Navigate to the
Sub-Manufacturing Section
 of the menu.
2. Select
Goods Transfer Constancy
 option.
3. According to the following table, fill in necessary the fields marked with an asterisk (*).
Column
Meaning
Folio
Number assigned to the CTM document by the assembler company
Adace
After creating the CTM, the assembler company provides you with a number.
IssueDate
The issuing date of the CTM document in the following format: DD/MM/YYYY.
ProductNum
The identification number of the product provided by the assembler company.
Section
Related to the type of the operation. It can have 5 different values: A, B, C1, C2 and C3 according to the official CTM document.
Value
Meaning
A
Parts and components intended for the national market. For these, a regime change must be applied within the following 15 business days from the generation and receipt of the certificate.
important
The fields ExpPedimentoNum, Export Pedimento Date and Export Pedimento Customs are disabled for this section.
B
Parts and components exported to countries other than the United States of America, Canada, Member States of the Community or EFTA (European Free Trade Association).
C
Parts and components exported to the United States of America, Canada, Member States of the Community or EFTA.
C1
NAFTA (North American Free Trade Agreement)
C2
Community Members
C3
EFTA
Qty
Number of items of the product.
QtyUoM
The unit of measurement for the quantities above.
PC
Piece
UN
Unit
ExpPedimentoNum
The identification number of the Export Pedimento.
ExpPedimentoDate
The date of the Export Pedimento in the following format: DD/MM/YYYY.
ExpPedimentoCustoms
A code number provided by the Mexican government related to the customs transaction.
NatSuppDoc
Identification number of the document to support national sales.
4. Select
Save Header
.
Following the completion of the Header section, you can proceed to the CTM PRODUCTS tab located immediately below.
In the CTM PRODUCTS tab, you have two options for entering items:
  • Manual Entry:
     Select "Add New" to input items individually.
  • Bulk Import:
     Choose "Upload CTM Detail Link" to import multiple items simultaneously using a spreadsheet file. This process is facilitated through the BPM workflow.
Follow the layout below (example):
tip
You can download a template to upload information to the
CTM PRODUCTS
 tab by selecting
Download Excel Template
 on the
Goods Transfer Constancy Filter
 screen.

CTM Validation

  • The detail uploaded using spreadsheet is related to the opened document only. It is not possible to upload lines for different CTM documents at once.
  • Each new upload of details for a CTM will erase the details existing for this CTM. It is mandatory to ensure that all lines of the CTM are in one single spreadsheet.
  • The errors and incosistences found during the upload of the details can be viewed in the tab “VALIDATION ERRORS” of the CTM.
  • The BPM workflow will perform the following validations:
  • Template Validation:
     ensure the template includes all required columns.
  • ADACE Validation:
     each folio must have unique ADACEs. Duplicate ADACEs for the same folio are not allowed.
  • Folio Status:
     unprocessed folios should be marked as "Draft" to allow editing.
  • Final Assembler:
     verify that the Final Assembler exists in the Company Catalog.
  • Quantity Check:
     ensure quantities are greater than zero

CTM Status

STATUS
Behavior
Draft
All new CTM are set as Draft after being created.
Available
CTM is awaiting the workflow execution to write off. When the CTM still was not processed by the workflow or when the workflow runs and no one item was found to be written-off in the Virtual Warehouse, the document status is AVAILABLE.
Processed
After workflow execution and balance write-off. When the workflow runs and all the items in the CTM were found in the virtual warehouse, the status changes to PROCESSED.
No balance
When the workflow runs and the quantity of the CTM for one or more items is bigger than the existing quantity available in the virtual warehouse, the status changes to NO BALANCE.
important
Errors found during the workflow process can be sent via email for validation. To set up or change email notifications for workflow validations, navigate to the
Email Notification Configuration
 screen. Access this by selecting your username and then
Tools
 from the menu.

Changing Status

From Draft to Available
When the CTM document has been validated, you need to change the status to Available.
  1. On the Sub-Manufactuing sub-menu option, click on Goods Transfer Constancy.
  2. Locate the CTM you want to execute.
  3. Hover your cursor over the dropdown symbol left to the ADACE number of the chosen CTM.
  4. Click on Release CTM.
The status is changed from Draft to Available.
From Available to Draft
If you need to change something on the CTM information, you can reverse from Available to Draft.
  1. On the Sub-Manufactuing sub-menu option, click on Goods Transfer Constancy.
  2. Locate the CTM you want to reverse to Draft.
  3. Hover your cursor over the dropdown symbol left to the ADACE number of the chosen CTM.
  4. Click on Recall CTM.
The status is no longer Available, it is set back as Draft and you can edit the CTM information.
Important:
  • This option is displayed only when the CTM status is set as Available and if the workflow is not running.
  • Make sure you check all the data informed on the CTM before changing the status to Available.

CTM Balance Report

It is possible to check the balance for each item on virtual warehouse for period, product number or assembler company.
To open the report:
  1. On the Reports sub-menu, click on Other Reports.
  2. Provide the following to generate a report.
    Field
    Definition
    Report
    Choose “CTM Balance”. This is mandatory.
    Start Date
    Select the start date you want the report period to start.
    End Date
    Select the end date you want the report period to end.
    Company
    Select the assembler company you want the report to be associated with. If you do not select an assembler company, the report will display all assembler companies associated to you.
    Product Number
    If you want the report to cover a specific product, insert the product number desired. If you do not, leave it blank. All products will be displayed to the associated assembler company.
  3. Click Generate.
  4. A successful message appears and you can click the hyperlink to view and/or print your report.

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