如何利用墨西哥庇护制造替代中国制造Harris Sliwoski LLP

墨西哥制造业与中国的比较

A growing number of companies manufacturing in China are looking to move their manufacturing out of China entirely or to reduce their footprint there by adding manufacturing elsewhere. The choice of manufacturing location can profoundly impact cost-effectiveness, logistical efficiency, and overall competitiveness. This post focuses on the transition from manufacturing in China to Mexico, with a specific focus on the concept of "shelter manufacturing."

本文将重点阐述使墨西哥成为中国制造替代地的关键因素，并着重分析墨西哥避税公司。本文旨在帮助您理解如何有效应对墨西哥避税制造的复杂性。

我刚结束为期十天的墨西哥之行，本文将重点分享此行所见所闻。文章将概述墨西哥避税公司的特点、其提供的优势，以及企业在选择合适的墨西哥制造合作伙伴时通常需要应对的挑战。同时，文章还将探讨将制造业务从中国转移至墨西哥所涉及的复杂法律问题，重点阐述潜在挑战及主动风险管控策略。

墨西哥对阵中国：我的个人观点

但在深入探讨之前，我不得不先简要谈谈墨西哥相较于中国对我个人而言最大的优势。从休斯顿飞往墨西哥城的航班仅需两小时，两地时差仅一小时。而休斯顿飞往中国通常耗时18至20小时，且存在13小时的时差。墨西哥之行的便捷之处在于完全避免了时差困扰，而中国之行则不可避免地伴随着这一弊端。

至于整体体验，在墨西哥我的信用卡随处可用，且始终能畅享无限制、无审查的网络——无论是酒店房间的Wi-Fi还是手机的5G网络（通过美国运营商套餐免费使用）。这与中国形成鲜明对比——我从未怀疑自己的行为正被政府监控。更令我安心的是，我的美元正流向美国的盟友，而非资助那个日益企图破坏自由世界的国家。

Lastly, I -- like so many, just really like travelling in Mexico, and I totally get why Mexico is ranked as the top destination for living and working abroad and China doesn't even crack the top 25.

墨西哥作为制造业强国

除其他因素外，以下因素使墨西哥成为中国之外的主要制造业替代选择，尤其对于面向北美市场的产品而言：

a. 地理优势

Mexico's nearly 2,000-mile (~3,000 kilometer) border with the United States offers it an unparalleled logistical advantage over China. This proximity reduces trucking times to just 2-3 days (versus 3-4 weeks by ship from China), greatly reducing lead times and usually reducing transportation costs as well. One of my clients aptly this by stating that "the ease and speed at which my products move from Mexico to our U.S. customers cannot be compared to what we went through the last four years with China. It's like night and day."

b. 对自由贸易的承诺

Most Mexican goods enter the United States and Canada without tariffs or duties. Most Chinese goods enter the United States at a 20-25% tariff. It is important that I mention that our international trade lawyers are seeing many companies making the costly mistake of assuming that their Mexico products automatically qualify as "Made in Mexico", even though they have failed to adhere to strict product country of origin rules. For a deeper dive into the complexities surrounding product country of origin requirements, I recommend you read Nearshoring to Mexico: The Key Questions to Ask, penned by my firm's lead customs attorney, Robert Kossick, who spent five years practicing international trade law in Mexico.

c. 具有吸引力的成本结构

Average manufacturing wages in Mexico are 10-20 percent lower than China wages. See As China's wages rise, Mexico beckons manufacturers and Statista. Manufacturing in Mexico will very likely give you fewer product defects, delivery delays, and incidents of IP theft, all of which reduce overall costs.

d. 强大的劳动力队伍

In Manpower Group's 2022 Total Workforce Index, Mexico ranks #9 globally for workforce availability, cost efficiency, regulation, and productivity, whereas China does not make the top 10. Most American and European companies with experience with both Mexico and China have a marked preference for their Mexican workers over their Chinese counterparts. Echoing this sentiment, an American manufacturing consultant I met with during my Mexico trip told me that he did not think I could "find a company that doesn't prefer its Mexican workforce over its Chinese one."

e. 降低风险

墨西哥已成为比中国风险更低的制造业国家。我将在后续文章中深入探讨其背后的原因。

f. 墨西哥制造业的理想产业

Many with whom I spoke while in Mexico said to me what I so often say to my clients: Mexico is a great place for manufacturing certain products, but it may not be the right fit for others. If your product falls into the former category, Mexico's manufacturing capabilities can be a significant advantage. Even if your product aligns with Mexico's strengths, it's essential to evaluate whether it suits your manufacturing needs and goals.

When considering manufacturing in Mexico, carefully evaluate industry fit. Mexico excels in certain sectors that leverage its strengths, but other industries may not maximize its capabilities. An informed choice requires you align your product and manufacturing needs with Mexico's advantages.

Mexico has developed robust manufacturing ecosystems across many industries. Some of the most developed sectors leverage Mexico's skilled workforce, proximity to US/Canada markets, trade agreements, and supply chain integration. Industries like automotive, electronics have longstanding Mexican operations benefiting from these advantages.

随着原始设备制造商在墨西哥建立生产基地，该国的航空航天制造业已腾飞发展。同样，医疗器械生产也凭借当地丰富的人才资源和有利的商业环境蓬勃兴起。

Beyond its core manufacturing, Mexico leads in areas leveraging natural resources and agriculture. Food/beverage thrives on local ingredients and export access to North America. Similarly, petrochemicals and other extractive industries feed Mexico's sizable chemicals sector.

Consumer goods like apparel also Mexico's leverage low costs and sophisticated supply chain integration. Mexico ranks highly in global textile/clothing exports. Similar principles apply to plastics manufacturing given its petrochemical foundation.

Mexico's diverse manufacturing landscape offers opportunities in various sectors but making an informed decision hinges on aligning your product and manufacturing requirements with Mexico's strengths.

A. 墨西哥避税公司的主要特点

墨西哥避税公司为制造商提供多种优势。我将这些优势按不同类别进行细分，以便更清晰地理解。

1. Market Entry Agility. Shelter companies facilitate rapid market entry, often allowing manufacturers to begin operations without the immediate need for a separate Mexican legal entity. We'll delve into the flexibility this provides and when it makes sense to establish a local entity.
2. 高效支持。墨西哥多数避税公司可为您提供（全部或部分）行政管理、会计核算、合规事务、员工招聘与管理、后勤支持、薪资核算及税务事宜等全方位协助。
3. 财政优惠。依托墨西哥政府的激励政策，避税公司能够提供独特的财政优势。
4. 本土专业知识。优秀的 庇护公司能助您利用其对墨西哥市场的了解，为您提供宝贵见解并接入本地人才资源。
5. Autonomous Operations. Foreign manufacturers retain control their intellectual property within the shelter company's framework. As I discuss below, it will be up to you to ensure that your IP is protected in Mexico via registrations and contracts. Mexican shelter companies also do not typically own or control the manufacturing-related assets; these usually remain under the foreign entity's ownership.
6. 基础设施援助。您的墨西哥避税公司可协助您确定合适的制造地点。
7. 税务影响。 避税公司及其客户均需缴纳墨西哥所得税，通常根据税务条约进行抵免或扣除。
8. 灵活的合同。合作关系可涵盖从短期项目到长期伙伴关系。更多关于墨西哥庇护所合同的具体条款详见下文。
9. 可变费用结构。墨西哥避税公司的费用通常与员工人数或工资总额挂钩，并随雇佣规模变化而调整。

B. 选择合适的墨西哥避税公司

企业在选择最契合其特定业务需求的墨西哥避税公司时，应重点考虑以下关键因素：经验、基础设施、推荐渠道以及国际贸易支持等。

1. 经验与业绩记录

- - 经验。一家历史悠久的公司通常意味着行业稳定性和专业能力。
  - 客户基础。他们曾与哪些客户合作过？知名客户可能表明其可信度和能力。
  - 成功指标。关注 切实成果。高成功率、低纠纷率以及客户快速增长都是积极的指标。

2. 基础设施与设施

- - Modern Amenities. Examine the shelter company's facilities and infrastructure, looking for modern equipment, regular maintenance, and technology upgrades, which indicate their commitment to quality.
  - 区位。毗邻 关键交通枢纽、供应商和市场可形成物流优势。
  - 对贵公司产品或行业的经验。这可能对您很重要，也可能无关紧要，但一旦重要起来，其影响往往举足轻重。

3. 推荐、参考及尽职调查

- - 真实反馈。客户的真实评价能让你深入了解收容所公司的情况。
  - 成功案例。案例研究 能揭示公司在解决问题、项目管理以及履行承诺方面的做法。
  - 尽职调查。对您考虑的墨西哥避税公司进行尽职调查，因为这至关重要且物有所值。

4. 国际贸易与海关协助

- - 贸易协议知识。您的 墨西哥避税地制造商不应替代顶级国际贸易顾问，但应具备足够的贸易协议知识，使其能够成为您常规贸易顾问的优质（且节省成本）合作伙伴。
  - 文件协助。您的 避税公司应随时准备、愿意且能够协助您的贸易顾问获取必要的证书和文件，以验证贸易协议的资格。

离开中国前往墨西哥的法律迷宫

将制造业从中国转移至墨西哥避税公司，将面临错综复杂的法律挑战，涉及双重法律考量——既要处理撤离中国的法律事宜，又要建立在墨西哥的制造业务法律框架。

A. 离境中国法律问题

撤离中国市场，尤其是在解除制造业合作关系或终止运营时，会引发诸多风险和复杂的法律挑战。策划此类转型需密切关注法律环境。全面的准备工作、尽早聘请中墨两国法律顾问，以及主动管理法律事务，都是成功完成转型的必备要素。

正如在中国制造的风险日益增加，离开中国的风险同样在攀升。未雨绸缪方能规避风险。

下面，我将深入探讨需要您仔细关注的关键法律方面：

1. 人质情景与债务纠纷

在《避免在中国被劫持的最佳方法》一文中，我们曾阐述中国企业和个人如何通过劫持人质来追讨所谓（ 有时确有其事）的债务，或抗议裁员及关闭中国工厂的行为。该文特别提醒：任何计划关闭中国工厂、裁减中国员工、终止与中国工厂合作生产，或被指控欠中国债务的企业，务必远离中国本土。 本博客的常读读者都知道，我们早就在此问题上持明确立场，且从未动摇。

若贵公司正与中国企业存在任何纠纷或潜在纠纷，或即将采取中国企业可能不悦的行动（例如终止与他们的制造合作关系），则贵公司人员应尽可能避免前往中国。

若赴华行程确属必要，建议聘请专业安保服务，并对住宿及出行计划采取预防措施。安排会面时务必谨慎，尤其涉及存在纠纷的机构或个人。某些情况下，对中方实体采取先发制人的诉讼可形成保护屏障——您可据此主张任何拘留或资产扣押行为均属因法律行动引发的报复性措施。在华期间随身携带诉讼证据将具有重要价值。

2. 中国知识产权、模具、设计及商业秘密盗窃

在您计划撤离中国的事宜公开前，务必确保您的知识产权、模具、设计及产品规格得到妥善保护。中国制造商常以主张这些资产所有权的方式阻挠企业转型，此类行为已成行业惯例。为防范此类风险，请在中方合作伙伴获悉您的撤离计划前，通过书面协议确保所有在华知识产权完成注册并归属您明确所有权。

3. 在墨西哥（及针对中国）保护您的品牌、商标和专利权

在保护知识产权方面保持警惕，应延伸至您计划转移生产基地的国家，例如墨西哥。曾有中国实体在这些国家抢先注册外国公司的品牌名称、标识和专利，意图阻碍外国企业在其本土使用自有品牌标识，从而试图将其控制在中国市场之下。

避免此类问题的最佳方式，通常是在离开中国之前，提前在目标国家注册您的知识产权，并使用一个低调的企业实体名称进行注册，以避免引起他人对您离开中国的计划的注意。中国公司会监控外国商标注册信息，试图阻止其外国公司合作伙伴离开中国。

4. 付款纠纷与财务后果

在中国终止制造合作关系时，付款纠纷往往随之爆发。中国制造商可能以拖欠款项或未结债务为由提出索赔，导致产品运输中断。他们还可能通过向中国出口信用保险公司（Sinosure）举报贵公司来升级事态，影响贵公司在华开展任何形式的商业活动。详见《应对虚假（及真实）Sinosure索赔指南》。

您必须勤勉管理财务事务，并预见可能在中国发生的纠纷，以最大限度地降低其对您过渡期的影响。

5. 中国法律挑战的现实案例

以下仅是我们中国律师团队见证过的众多案例中的一部分，这些案例均发生在未能以符合中国实际情况的方式处理中国业务转型的企业身上。我们多次目睹过下列每种情况，特此列举这些案例以强调制定周密且及早的中国业务转型战略的重要性：

某外资企业通知其中国制造商，计划停止使用该制造商生产产品。随后，中国制造商扣留模具和工具，主张所有权。此类情况屡见不鲜，预防之道在于与中方制造商签订明确以中国为中心的协议，在对方知晓即将终止合作前，明确确认贵方对这些资产的所有权。关于模具协议的重要性，请参阅《海外制造时如何保护模具和工具》。
A foreign company discloses its intention to shift manufacturing from China to Mexico and Thailand, only to discover that someone in China has registered its brand names and logos as trademarks in Mexico and Thailand. This obstacle jeopardizes the company's ability to manufacture products under its brand identity in these countries. Timely registration of brand names and logos in your destination country can avert this issue. Consider conducting these registrations under a discreet company name to preserve confidentiality and so as not to tip off your Chinese counterparties about your transition plans.
A foreign company notifies its Chinese manufacturer of plans to cease product production. Shortly after, the foreign company's products are seized at the Chinese border, based on alleged violations of trademarks and design patents. The foreign company suspects the Chinese manufacturer orchestrated the product seizure by registering its brand names and product designs as trademarks and design patents in China long before acting. China has laws forbidding its manufacturers from registering the IP of those for whom it manufactures, but because it is virtually impossible to prove your manufacturer in Shenzhen had a cousin in Xi’an do the registering, this sort of thing happens all the time. You can prevent this by timely registering your China IP and by making sure your China IP is up to date before anyone knows you may be leaving.
某外资企业通知其中国制造商终止产品制造合作协议。作为回应，该中国制造商以拖欠债务为由扣押外资企业人员。此类人质事件在中国普遍存在却鲜少被报道。详见《国际商业纠纷中的人质事件》。在涉及我方客户的所有案例中，当地中国当局要么拒绝干预，要么实际协助了劫持者。另参见《中国出境禁令：随时可以退房，但永远无法离开》

B. 进入墨西哥的法律问题

向墨西哥避税公司转型伴随着一系列独特的法律考量。

在法律服务方面，您应当以看待中国制造商乃至合资伙伴的方式看待墨西哥避税公司。他们在诸多事务上是您的盟友，但在许多其他事务上，其利益与您背道而驰。此外，这些公司本身并非法律机构，即便配备法律团队，其内部律师通常也并非顶尖人才。因此您必须聘请独立法律顾问，确保在墨西哥的法律事务处理无误。您的墨西哥法律顾问至少应（且多数情况下必须）协助您完成以下事项：

1. 寻找合适的墨西哥庇护公司

您聘请的墨西哥律师应拥有其专属的墨西哥人脉网络，其中应包含墨西哥避税港制造企业。该团队还应具备协助您甄选最适合企业现状的避税港制造商的专业资质。您的法律团队亦可协助开展必要的尽职调查，助您选择理想的避税港制造合作伙伴。

2. 协商您的墨西哥避难所制造合同

您与墨西哥避税公司签订的协议应着重保障自身权益。需确保合同明确界定您对实物资产及知识产权的所有权，并包含终止避税安排的相关条款。建议委托独立法律顾问审核协议内容，并据此进行有利的条款协商。

My law firm maintains a checklist of issues to consider in any contract with a Mexican shelter manufacturing company and we see our role as attorneys handling such contracts to be to provide recommendations to our clients regarding such issues. In negotiating the below provisions, we account for our client's situation and goals and then explain why a particular provision might be anything from absolutely essential to nice to have, but no big deal.

我们通常与客户合作，协助其评估墨西哥避税制造公司标准合同中的以下关键条款：

服务范围：我们希望这些条款能明确界定墨西哥庇护公司将提供的服务内容。该公司是否将提供全套服务，包括人力资源、薪资管理、清关服务及房地产管理？还是仅向客户提供工厂使用权及其他有限服务？各项服务的成本将如何细分？在每个服务类别中，庇护公司具体将提供哪些内容？部分避税公司擅长通过深度合同条款阐明服务内容，而另一些则不然。
终止条款：双方在何种具体情形下可终止协议？是否存在提前终止的违约金？通知期如何规定？哪些事件允许提前终止？如今企业常在合同中加入可因最轻微理由终止的条款，对此我们始终保持警惕。对于采用滚动续约条款的庇护所制造协议，若您或庇护所公司决定不续约，应明确所需通知期限。作为律师，我们的职责之一就是确保续约条款不会诱导客户陷入非自愿的延期。
责任与赔偿：在发生事故、产品召回及法律纠纷时，避风港公司与贵公司将如何分担责任？如同其他诸多条款，某些避风港合同对此有明确规定，而另一些则基本未作说明。
Confidentiality and IP Protection: We work to ensure that there are clauses protecting our client's intellectual property, trade secret, and other confidential information. Many shelter contracts are vague or silent on this.
质量标准与合规性：在我们审查或起草的几乎所有制造相关合同中，我们的律师都热衷于对对方施加可量化的指标，庇护所制造合同也不例外。如果最终结果是一堆有缺陷的产品，那么要求墨西哥庇护所制造商提供工厂和150名高素质员工的合同对您毫无帮助。谁将负责质量控制？产品品质规格又将如何界定？谁来确保准时交付？避风港制造商必须就这些问题给出明确答案。
Pricing Structure: Shelter manufacturing pricing options may include a fixed fee per employee, a percentage of payroll, or a combination of both. It's crucial that our client understand the pricing nuances and carefully consider the long-term implications of its chosen pricing structure, and it is equally crucial that its shelter manufacturing contract clearly reflect the pricing choices made.
Dispute Resolution: How will disputes be resolved? Will it be through mediation, arbitration, or in a court of law? Which country's legal system will oversee any disputes?
审计权：通常而言，客户能够轻松审计或检查其墨西哥避税公司管理的生产运营至关重要，然而许多避税制造协议对此条款含糊其辞或未作规定。
Cultural and Communication Considerations: It's vital to have open lines of communication with your shelter company and to ensure both parties have clear expectations and ways to address any misunderstandings. A clearly crafted contract written while the parties are both incentivized to reach agreement, can go a long way towards preventing future misunderstandings and litigation. See Good Contracts are Key, Corruption be Damned
灵活性：随着您在墨西哥的制造业业务发展，需求可能发生变化。一份精心设计的避风港制造协议应预见这些变化并允许进行调整。

3. 合规与监管

遵守墨西哥的法律法规至关重要。同时，避免在您所在国家引发法律和税务问题同样重要。您的法律团队能够引导您理解墨西哥法律与您所在国家法律的细微差别，从而帮助您规避潜在风险并保持合规。您的避税公司在此过程中也可能发挥作用，若其参与其中，确保其与您的法律团队高效协作至关重要。

4. 争议

Should you run into legal issues related to your shelter company or to some third party (a component supplier or some other third-party vendor, or even the Mexican government or your own country's government), your shelter company may or may not share your interests and it may or may not be equipped to help you. At minimum, you should consult your legal counsel regarding such matters, as they provide you with an extra layer of protection during potential disputes. They can represent your interests more impartially in negotiations, mediation, or legal proceedings, should they arise. My law firm's international trade lawyers often have to step in and assist our clients on Mexico-US tariff and duty and other customs issues.

5. 长期法律策略

It pays to plan for the long term in Mexico by developing a comprehensive legal strategy that aligns with your business's growth objectives. Your legal team can help you anticipate and prepare for legal needs and challenges as your business evolves.

从中国制造转向墨西哥避风港制造，需要对涉及的法律复杂性有深刻理解。必须提前做好充分准备，聘请中国和墨西哥两国经验丰富的法律顾问，并采取主动方式管理法律事务。这样做将有助于降低风险、保护资产，并确保顺利实现向墨西哥制造的转型。

Though partnering with a shelter company streamlines much of the administrative and regulatory complexities of manufacturing in Mexico, your need for independent legal counsel remains paramount and there are compelling reasons why your business should have its own attorney, rather than relying solely on the shelter company's legal team. The following are just some of those reasons:

客观法律建议：聘请独立法律顾问可确保您的利益获得独立代表。避风港公司通常拥有自有法律团队，其首要忠诚对象是避风港公司本身。拥有专属律师能确保您获得客观法律建议，专注于守护您的特定商业目标。
Conflict of Interest Mitigation: In some cases, conflicts of interest may arise between your business and the shelter company. For instance, during contract negotiations or in the event of a dispute, the shelter company's legal team may prioritize the company's interests over yours. Having an independent attorney minimizes the risk of such conflicts and ensures your concerns are addressed impartially.
全面法律保障：尽管多数避税公司能处理在墨西哥运营相关的日常法律事务，但聘请专属律师可提供更全面的法律防护。他们能就墨西哥法律的多个方面提供建议，这些内容虽不直接涉及避税协议，却涵盖知识产权保护、法规合规以及与当地供应商的合同谈判等关键领域。
Contractual Clarity: Shelter agreements are complex legal documents, and it's crucial to understand every clause and implication. Having your attorney review and, if necessary, negotiate the terms of the agreement can help you achieve a more favorable deal. Your lawyer can also ensure that your business's specific needs and concerns are adequately addressed in the contract.
Risk Mitigation: Mexico's legal landscape very likely differs significantly from that of your home country. Your attorney can guide you through the intricacies of Mexican law, ensuring that your business complies with all regulations and avoids potential legal pitfalls. This proactive approach can save your business time, money, and legal headaches down the road.
争议解决：若不幸与避风港公司发生纠纷，聘请独立律师将发挥不可估量的作用。您的法律顾问能在谈判、调解乃至必要时的法律诉讼中有效维护您的权益。他们将全心为您谋利，竭力寻求最优解决方案。
长期法律战略：除避风港协议外，贵公司可能计划在墨西哥进行业务扩张、收购或进一步投资。您的律师可协助制定与发展目标相契合的长期法律战略，确保企业在成长过程中保持法律连续性。

Though shelter manufacturing in Mexico can offer you many advantages, having your independent legal counsel is a prudent step to protect your business's interests comprehensively. Your attorney can provide you with personalized legal guidance, help you navigate the nuances of Mexican law, and ensure that your specific needs and objectives are met. This strategic partnership with legal experts both within and outside the shelter company ensures a robust legal framework and peace of mind as your business thrives in Mexico.

Dependence on the shelter company's legal team alone comes with various risks, including the following:

Potential Conflicts of Interest: The shelter company's legal team ultimately represents the interests of the shelter company. If any dispute arises between your business and the shelter firm, their attorneys would be conflicted.
缺乏专业领域专长：庇护所公司的律师多为通才，专注于高级行政法和劳动法事务。他们可能缺乏与您特定行业相关的专业知识，包括国际贸易协定、环境法规、知识产权保护及其他关键领域。
谈判失衡：在合同谈判过程中若未获得独立法律建议，收容公司将凭借其在协议起草方面的压倒性优势，制定出严重偏袒其自身利益而损害您权益的条款。
监督与审查：独立法律团队可公正审查运营、合同、合规状况及其他方面，确保您的权益得到充分保障。

Securing your own Mexican legal counsel provides an objective perspective looking out for your unique business needs. They can advise on matters the shelter company's legal team may deem outside their purview. This dual legal representation structure protects you from potential blind spots.

经验丰富的跨境法律专家还能在墨西哥子公司设立、国际贸易协议、产品注册、知识产权保护及争议解决等领域为避税公司服务提供补充支持。这种全面的法律支持使您能够最大化墨西哥制造的收益，同时将风险降至最低。