Second Resolution of Amendments to the 2024 General Foreign Trade Rules

Among the main changes proposed for companies with an ECE the following stand out:

• The inventory control system (Annex 24) should receive customs information electronically within a maximum period of 48 hours, obtained from the company’s ERP. In addition, it should allow online and real-time access to SAT.
• The obligation to notify at least 30 days in advance is introduced if the company requires to temporarily import additional goods to the ones indicated in its initial registration application.
• The company should have personnel registered to the social security authority or under a subcontracting scheme regulated by current legislation, directly related to its production process or to the render of export services, accordingly.
• The percentage of return of sensitive merchandise (such as steel, aluminium, textiles, among others) is increased from 60% to 80% for temporary imports.
• Failure to return temporarily imported goods within the legal period shall be considered grounds for suspension of the ECE.

 These changes shall have a significant impact, as companies will need to adjust their systems to link Annex 24 with their internal ERP and ensure compliance with the new obligations.

Regarding courier and parcel companies, the amendments include: 

• The possibility of declaring a generic RFC for companies which provide these services is revoked.
• The Mexican National Customs Agency will publish the name or corporate name of these companies on its portal.
• For simplified customs clearance scenarios, it shall be mandatory to include the importer’s data in the observation field. Importation of worthless or zero-value goods shall not be permitted, and a clear description of the goods will need to be specified within the customs declarations.
• Given the importance of these changes, we recommend that companies with an ECE review the impacts of their operation and make the necessary notifications to SAT to avoid possible suspensions or cancellations of their certifications

Meanwhile, courier and parcel companies shall have to reevaluate their business model to adjust to the new obligations.

At Forvis Mazars, we have Foreign Trade specialists at your disposal to provide support and resolve any questions or concerns.