The 2024 general foreign trade rules

Below are some of the main amendments:

Chapter 1.3. Registers of importers and exporters

1.3.3. Causes of Suspension in the Registers

Section XV is amended to extend the event of suspension for companies certified in VAT and Special Tax on Productions and Services (IEPS) modality, as well as taxpayers who guarantee the tax interest, through a bond or letter of credit. Currently, it is provided as a cause when the obligations established in rules 7.2.1. (Obligations in the Registration in the Business Certification Scheme) or 7.4.3. (Obligations for those who choose to guarantee the tax interest by means of a bond or letter of credit) applicable in accordance with the registration obtained are no longer met.

Two new causes were added:

• The importer who has used tariff preference in the imports of goods under a Trade Agreement or International Treaty entered into by Mexico does not correct their fiscal situation determined based on a resolution denying preferential treatment as a result of an origin verification procedure.
• It is determined, through a resolution issued by the customs authority, that they did not make all the VAT withholdings in terms of Article 1o.-A, Section III of the VAT Law.

1.3.14. Goods subject to registration in the Specific Sectors Importers Register or the Sectoral Exporters Register (Annex 10)

Rule 1.3.14 is added for the purposes of establishing the goods subject to registration in the Specific Sectors Importers Register or the Sectoral Exporters Register. These are indicated in Annex 10.

Title 3. Dispatch of Goods

Chapter 3.1. General provisions

3.1.41. Instructions for filling out the customs entry document (Annex 22)

Rule 3.1.41 is added, establishing that the instructions for filling out customs entry documents are found in Annex 22 of the 2024 General Foreign Trade Rules.

Chapter 4.2. Temporary import to return abroad in the original status

4.2.2. Temporary import of Article 106, Section III, Subsection a) of the law

Section III of the rule is modified, indicating that the corresponding notice must be transmitted in accordance with procedure sheet 150/LA “Notice of temporary import of goods carried out by residents abroad”, contained in Annex 2.

Previously, the rule provided that the notice must be submitted to the Decentralized Administration of Foreign Trade Audit of the AGACE, corresponding to the place in which the imported goods will be used.

Chapter 4.3. Temporary import for preparation, transformation or repair

4.3.6. Transfer of Companies to Sub-Manufacturers with the IMMEX Program

The second paragraph is amended, indicating that IMMEX goods may be sent for repair or maintenance, analysis and testing, calibration or design processes to sub-manufacturers which do not have a program, located anywhere in the national territory, as long as they send the notice pursuant to procedure 151/LA “Notice of transfer of goods from companies with the IMMEX Program to third parties registered to operate in their program in order to carry out sub-manufacturing processes and extension to remain at the facilities where the service is provided”, contained in Annex 2, before carrying out the transfer.

Previously, the notice was submitted to the ADACE corresponding to the tax domicile.

4.3.7. Monthly notice for Sub-Manufacturing

Rule 4.3.7 is amended establishing that companies with the IMMEX Promotion Program must transmit the notice in accordance with the procedure sheet 71/LA “Monthly notice of transfers to carry out sub-manufacturing operations”, contained in Annex 2, which covers the transfers made during the previous month.

Formerly, the notice was submitted to the ADACE corresponding to the tax domicile within the first five days of each month, covering transfers made in the preceding month.

Title 5. Other Contributions

Chapter 5.1. Customs processing right

5.1.6. Customs Operations of Diplomatic Missions

Rule 5.1.6 is added to specify that customs operations carried out by diplomatic and consular missions and their foreign personnel will be required to pay the Customs Processing Right (CPD) established in Article 49, Section VI of the 2024 Rights Federal Law, corresponding to a fee of $417 Mexican Pesos.

Title 7. Comprehensive Certification Scheme

Chapter 7.1. General provisions

7.1.12. Goods which may be imported by companies registered in the company certification scheme (Annex 28)

Rule 7.1.12 is added, stating that goods that may be imported by companies registered in the Companies Certification Scheme, VAT and IEPS modality, are those included in Annex 28 corresponding to imports of sensitive goods.