On October 19, 2016, the Tax Administration Service (SAT) published in the Official Gazette of the Federation the Second Resolution of Amendments to the General Foreign Trade Rules for 2016, the most relevant aspects of which are as follows:
Provisional value of IMMEX and RFE goods.
The rule that established the procedure for IMMEX or RFE companies to determine the provisional value of goods imported under the RFE regime or those imported temporarily under the IMMEX regime is repealed. (Rule. 1.5.3)
This provision will be repealed within 2 months from October 19, 2016.
Obligation to transmit CFDI's in definitive exports when there is a sale.
It is specified that the obligation of having to include in the corresponding definitive export customs declaration the fiscal folio number of the CFDI's, will be applicable only in those cases in which the merchandise to be exported is subject to alienation in the terms established by article 14 of the CFF. (Rule 3.1.35)
Documents attached to the declaration of value in accordance with Article 81 of the RLA.
Regarding the obligations to submit additional documentation to the declaration of value in accordance with Article 81 of the RLA, by means of a resolutive provision, it is established that the obligations set forth in said article will be enforceable until June 1, 2017. (Article Eight)
PAAP (Additional Protocol to the Pacific Alliance Framework Agreement).
- Trade triangulation when preferential tariff treatment is applied
The reference regarding the importation of goods under preferential tariff treatment in accordance with the PAAP (Additional Protocol to the Framework Agreement of the Pacific Alliance) is added, and establishes that such goods will not lose their originating status, even if they are invoiced by commercial operators of a non-party to the PAAP, and therefore the certificate of origin will be considered valid as long as the name and address of the commercial operator of the non-party country is indicated in the observations field. (Rule 3.1.8).
- Application of preferences in merchandise with origin different from that of its origin.
In order to be able to apply the tariff preference to goods whose origin is different from that of their country of origin, the assumption is added to prove that the goods have been in transit, with or without transshipment or temporary storage, through the territory of one or more countries not Party to the Treaty, with the documentation indicated in the rule itself (Rule 3.1.11).
- Global rates applicable to operations carried out by courier and parcel companies.
The following rates are added for goods originating in the member countries of the Pacific Alliance: (Rule 3.7.4)
|
|
Pacific Alliance |
|
Drinks with alcoholic content and beer with an alcohol content of up to 14° G.L. |
54.06% |
|
Beverages with alcoholic content and beer with an alcohol content of more than 14° G.L. and up to 20° G.L. |
72.19% |
|
Drinks with alcoholic content and beer with an alcoholic content of more than 20° G.L. |
104.42% |
|
Cigars |
495.76% |
|
Cigars and tobaccos |
321.36% |
Internal transits new procedure for AEO companies.
The procedure to be followed to carry out internal transits for import or export for companies with AEO certification is created. (Rule 4.6.23)
Disposal of goods that are considered exported.
The wording of the rule is restructured to include in section III the assumption contained in the last paragraph of rule 5.2.6 (alienation by a resident abroad of goods temporarily imported by an IMMEX company to such company).
Verifications of origin.
A new Chapter is created regarding the procedures for the verification of origin provided for in the trade agreements and free trade agreements signed by Mexico.
The rule establishes the obligation of the authority to notify importers of the initiation of the verification procedure against the producers and/or exporters, with respect to the intention to deny preferential tariff treatment, as well as the resolution that determines the origin of the goods and the preferential tariff treatment of the goods subject to the procedure (Rule 6.3.1).
Causes for cancellation of registration in the certification scheme for companies in the authorized economic operator mode.
It is established as a cause for cancellation that the company is suspended from the importers' registry for a period equal to or greater than 90 days, in an uninterrupted manner (Rule 7.2.5).
This amendment will become effective 30 days after October 19, 2016.
Benefits for companies that have registered in the VAT and IEPS certification scheme (automatic registration in the sectorial exporters' registry).
It is established that the immediate registration in the sectorial exporters' registry will proceed with respect to sectors 10, 11, 12, 13, 14 and 15, section B, of Annex 10, provided that the corresponding application is presented, without it being necessary to comply with the requirements established in numeral 5, section A, of the instructions for registration in the sectorial exporters' registry. Rule (7.3.1.)
This amendment to this rule will become effective 30 days after October 19, 2016.
Benefits for companies registered in the AEO Certification Scheme (Internal transit and related benefits).
With respect to the internal transit procedure for the import or export of goods, several benefits are established that are only applicable to AEO companies. (Rule 7.3.3)
The lawyers of the Foreign Trade and Customs area of the Firm are at your disposal for further information on the information contained herein or on any other matter.
ATTENTIVELY
Sergio Barajas Pérez
barajas@basham.com.mx
Lic. Topaqui Díaz Colin
tdiaz@basham.com.mx
Roberto Serralde Rodríguez
rserralde@basham.com.mx
Lic. Guillermo Massieu Urquiza
gmassieu@basham.com.mx
Nicolas Estrada Aguirre
nestrada@basham.com.mx
Félix Ponce Nava Cortés, Esq.
fponce@basham.com.mx
Mexico City, October 20, 2016.
