The maquiladora regime provides some favorable tax provisions but caution is needed with administrative procedures in respect of VAT. As a result of changes introduced in the 2014 tax reform maquiladoras must take certain actions to ensure they are complying with the law. Tax reform changes affect VAT on goods imported under the temporary importation regime. The actions that maquiladora companies need to take include obtaining certification for VAT and excise duty purposes. Enterprises not certified will need to pay tax on temporary imports from 1 January 2015. The maquiladoras also need to comply with the new machinery and equipment ownership rules.