Mexico: Publication Of The Sixth Resolution Of Amendments To The Foreign Trade General Rules For 2015

On December 24th, 2015, the Sixth Resolution of Amendments to the Foreign Trade Rules for 2015 ("FTGR") was published in the Federal Official Gazette.

Such amendments entered into force, with a few exceptions, the working day after they were published, which was December 28th.

Principal amendments.

  1. A benefit is included in section "C" of rule 5.2.14 of the FTGR, setting forth that companies authorized with the VAT1 and the IEPS2 Certification (the "VAT/IEPS Certification"), only under "AAA" category, will be able to transfer goods that had been temporarily imported under an IMMEX Program to companies in Mexico without an IMMEX Program3, for its definitive importation. Over the last few years, such benefit has been limited to companies registered as certified companies (section "L" ), through the use of pedimentos code "V5".

    Such benefit will become effective on March 1st, 2016, including the procedure to return the goods from Mexican companies without an IMMEX Program to those which have transferred them as described above.

    It is important to note that such benefit will also apply to the extraction of goods from strategic bonded warehouses.
  2. A benefit for companies authorized with the VAT/IEPS Certification, in all of its categories ("A", "AA" and "AAA") is included to the FTGR, which consists in the alternative to consolidate the freight of goods for importation or exportation, from the same importer or exporter or from different ones, as the case may be, contained in the same vehicle, provided that:

    1. The company is registered as certified company;
    2. The customs brokers and the carrier are authorized as certified commercial partners;
    3. These operations are carried out within the customs house schedule established for such purposes.
  3. The entry into force of the importers' obligation of providing to the customs broker the documentation set forth in article 81 of Customs Law Regulations in each of their import transactions, in addition to the value manifest of goods, is extended. Such obligation was scheduled to become effective on January 15th, 2016; however by virtue of the publication of the sixth resolution, it will not become effectiveuntil October 17th, 2016.
  4. The guidelines for obtaining an authorization number to transmit pedimentos through the customs electronic system are amended, and some specific requirements are established for the following companies:

    • Recently incorporated companies and whose primary activity is related to electric or electronic, automotive and aerospace, energy generation, or telecommunications sectors, as well as to those related to the manufacture of vehicles; and
    • Companies that manufacture vehicles, as well as bonded warehouses, only with respect to the extraction of goods from fiscal deposits.

Finally, Annex 21 of the FTGR "Customs houses authorized to process customs clearance of certain goods" is amended to include the "Progreso Customs House" in section "A", sub-sections "IV" and "V".

Footnotes

[1] Value Added Tax ("VAT").

[2] Special Tax on Production and Services ("IEPS").

[3] Under the Decree for the Promotion of the Maquiladora, Manufacturing and Services Industry of Exportation ("IMMEX Program").

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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