On May 27, the Fifth Resolution of Modifications to the General Rules of Foreign Trade for 2020 was published in the Official Gazette of the Federation, whose main modifications will come into effect on the day following their publication in the DOF.
Among the changes that were added and reformed to what was established in the previous version, the ones considered most relevant are described below:
- 1.5.1 Manifestation of value: The requirements of the manifestation of value were modified in order to introduce merchandise to national territory, which are:
- Through the Digital Window, the “Declaration of Value” must be transmitted for each operation.
- The corresponding e-document must be declared in the motion
- The Manifestation of Value and its annexes must be kept by the importer in a digital document for 5 years in accordance with article 30 of the Federal Tax Code
- When the information declared or the documentation attached to the Declaration of Value is incomplete or with inaccurate data, a new format must be generated in the Digital Window, to which the Multiple Payment Form for foreign trade must also be attached.
- It will not be necessary to transmit this format through the digital window if definitively exported goods are imported.
- 1.9.22 Transmission of information from maritime transportation companies through the Digital Window: This rule indicates that the maritime transportation companies or those authorized by them, must transmit through the Digital Window an electronic document with the information relating to the goods they transport, their means of transport.
- 1.9.23 Transmission of information from international cargo agents through the Digital Window: Regarding international cargo agents or those authorized by them, they must deliver an electronic document with all the information related to the goods to be transport
- 2.3.5 Obligations of Fiscalized Precincts: It is indicated that the legal entities that provide management services, storage and custody of foreign trade merchandise, may make the compensation or reduction provided that they submit a monthly opinion for each authorization.
- 2.3.8 Registration and control of merchandise in Fiscalized Precincts: The controlled precincts must electronically transmit to the SAAI, the information that forms part of the “Guidelines for the transmission of information that the controlled precincts must carry out to the SAAI or the Mexican Digital Window of Foreign trade”
- 3.1.4 Import of protected samples under the human research protocol: Legal entities that import protected samples approved by COFEPRIS must declare in the petition the tariff fraction with their commercial identification number.
- 3.2.8 Personal luggage and household items of diplomats and relatives: According to the personal luggage and message, these must be indicated in the tariff section with their identification number 9804.00.01.00
- 3.4.3 Import of beer, alcoholic beverages and tobacco made by residents in the border area or region: As the importation of these merchandise, it will not be necessary to use the services of a customs agent, customs agency or customs agent if it does not exceed the equivalent in currency. national or foreign to 50 dollars.
- 3.7.1 Imports and exports with simplified request: the generic code 9901.00.01.00 must be entered
- 3.7.3 Register of courier and parcel companies: Courier and parcel companies that want to carry out customs clearance of merchandise must request a registration valid for two years
- 4.2.9 Temporary importation of specially built or transformed vehicles: persons residing abroad or residents in national territory who must fulfill the contract derived from international public tenders may import temporarily for the term of the respective contract.
- 4.5.31 Benefits for the terminal automotive industry or manufacturing of motor transport vehicles: they will not be obliged to transmit or provide the “Declaration of Value” of Annex 1.
- 7.3.3 Benefits of companies that have the Registry in the Company Certification Scheme in the form of Authorized Economic Operator: They will not be obliged to transmit the “Manifestation of Value” of Annex 1 in temporary import operations processed at the protection of your IMMEX Program
- 3.7.35 Causes for canceling the register of courier and parcel companies: ACAJA will cancel the registration of courier and parcel companies when they present false documentation or when they fail to comply with rule 3.7.4, 3.75 and 3.7.36
- 3.7.36 Determination of contributions for the importation of merchandise in a simplified procedure by courier and parcel companies: Contributions caused by the importation of merchandise carried out through the simplified procedures applied by the courier and parcel companies
Within this resolution rule 5.2.5 corresponding to the alienation of goods that are considered to have been carried out abroad is repealed. Where it was noted:
“The alienation made by residents abroad of merchandise imported temporarily by a company with the IMMEX Program to said company, will be considered carried out abroad, and will continue under the same temporary import regime, therefore only, in the case of change from temporary to definitive import regime, the corresponding determination will proceed in terms of the VAT Law. ”
Therefore, as a consequence of this, the alienation carried out by a company abroad with the Manufacturing Industry, Maquiladora and Export Services Program (IMMEX) of merchandise that has temporarily imported, will be considered carried out in national territory and therefore both will be subject to the rate of 16% of the Value Added Tax.