On October 7, 2024, the First Anticipated Version of the Second Resolution of Amendments to the Foreign Trade General Rules 2024 (“Second Modifying Resolution FTGR 2024”) was published.
It is very important to review the changes carefully, as they mainly impact companies with the Registration in the VAT and IEPS Certification Program (“VAT and IEPS Certification”).
Being an anticipated version, are the modifications/additions set forth in the Second Modifying Resolution RGCE 2024 enforceable?
As it is an anticipated version, it is not effective (it becomes mandatory) until it is published in the Official Gazette of the Federation (DOF).
What is modified in the Second Modifying Resolution FTGR 2024?
The Second Modifying Resolution FTGR 2024 provides, among others, the following changes:
I. VAT and IEPS Certification
1. The following requirements are added to obtain the VAT and IEPS Certification
a) Not being listed by the SAT in the lists referred to in Article 69-B Bis, ninth paragraph of the Federal Tax Code.
b) COMPLY with the obligation to grant the customs authority access to the inventory control system software, by providing the authority a username and password (section C. of Annex 24).
c) The legal representative with powers of attorney for acts of domain/ownership must not be linked to a company whose VAT and IEPS Certification has been cancelled.
2. It is established that if access is not granted during the initial inspection visit (request for VAT and IEPS Certification), the VAT and IEPS Certification request will be denied.
3. Obligations of companies with VAT and IEPS Certification
a) All references to the B13 notice format “Notices referred to in rule 7.2.1., related to Registration in the Companies Certification Program” are replaced by the procedure sheet 154/LA “Notices related to Registration in the Companies Certification Program”.
The procedure sheet 154/LA has not yet been published.
b) The obligation to notify the authority is established in case of requiring importing additional goods to those indicated in the VAT and IEPS Certification application, at least 30 days prior to the first import.
4. Causes for requirement to companies with VAT and IEPS Certification
a) The company is listed by the SAT in the lists referred to in article 69-B Bis ninth paragraph of the Federal Tax Code
b) Not having enough personnel to carry out the production processes; as well as in the case of labor subcontracting, that the contractor does not have the Registration of Suppliers of Specialized Services or Specialized Works (REPSE).
5. Causes for cancellation of the VAT and IEPS Certification
a) AN EVENT FOR CANCELLATION IS ADDED IF THE TEMPORARILY IMPORTED GOODS ARE NOT RETURNED ABROAD WITHIN ITS PRESCRIBED TERM TO REMAIN IN MEXICO SET FORTH BY THE MEXICAN CUSTOMS LAW.
IT IS IMPORTANT TO NOTE THAT, for the purposes of cancellation of the VAT and IEPS Certification, it is not established that the customs authority must wait for the resolution of all means of defense provided by law (i.e., revocation recourse, nullity claim and amparo) have been filed, through which the non-return of the temporarily imported goods is confirmed.
The above implies that the customs authority may proceed with the cancellation of the VAT and IEPS Certification, even if the resolution determining that the temporarily imported goods into Mexico were not returned abroad become final and unappealable.
It is very important to remember that, failure to return abroad the temporarily imported goods within its prescribed term to remain in Mexico pursuant to the Customs Law, is established as a contraband by the Federal Tax Code, which penalty can be from 3 months to 9 years in prison.
II. Annex 24 - Minimum information that the automated inventory control system must contain
1. Section C is added, which indicates the minimum information that the automated inventory control system must contain for companies that have Registration in the Business Certification Scheme, which establishes the following:
a) Allow online access to the customs authority.
Such access will be granted through a written submission indicating the username and password so that the authority can access the inventory control system software.
III. Registry of Courier and Parcel Companies
1. It is prohibited to declare a generic RFC (Tax Identification Number) on imports made by courier and parcel companies through the simplified import procedure.
2. 2. It is established that the General Legal Directorate of Customs of ANAM will publish a list of companies that have a Courier and Parcel Registry.
3. It is established that the obligation to send the list of pedimentos to the DGIA will apply to all operations and not only air traffic operations.
4. In the event that the importer's RFC is unknown, the RFC of the company with a Courier and Parcel Registry must be declared.
5. The following causes for cancellation of the Courier and Parcel Registry are included:
a) Be included in the list of companies published by the SAT in accordance with articles 69, 69-B and 69-B bis of the Federal Tax Code.
b) Do not have valid digital seals certificates.
c) Have a tax domicile that is not located or does not exist.
We remain at your service should you require further information on this matter.
Practice area: International trade & customs
Members:
Edmundo Elías-Fernández
Jorge Yáñez Vega
Rubén Darío Gómez Arnaiz
Daniel Torres Güemez
Brianda Ramírez Cordero
Salvador Orozco González
Álvaro Ancona Winsnes