Mexico has granted importers additional time to prepare for the mandatory electronic submission of the Manifestación de Valor Electrónica (MVE), or Electronic Value Declaration. According to the announcement issued by Mexico’s tax and customs authorities in October 2026, the deadline has been extended to October 31, 2026, while mandatory implementation will begin gradually on November 1, 2026, depending on the applicable customs regime.

This phased approach gives companies additional time to adapt their internal procedures, organize supporting documentation, and coordinate with customs brokers and other stakeholders involved in import operations.

What Is the Electronic Value Declaration?

The MVE is an electronic declaration submitted through Mexico’s Single Window for Foreign Trade Procedures (Ventanilla Única de Trámites de Comercio Exterior). It allows importers to report the information used to determine the customs value of imported goods and provide the supporting documentation required under Mexican customs regulations.

The electronic process replaces the traditional paper-based approach with a digital submission system. Consequently, companies must ensure that the information declared is accurate, complete, and consistent with their commercial and customs records.

Gradual Implementation Schedule

Under the announced transition schedule, the mandatory submission dates vary according to the customs regime involved.

Companies should identify the customs regimes applicable to their operations and confirm the corresponding implementation date before establishing their compliance timelines.

Source: Holland & Knight, “Mexico Further Extends Deadline for the Electronic Value Declaration,” October 7, 2026.

Documentation and Recordkeeping Requirements

Preparing the MVE involves more than completing an electronic form. Importers must have access to the commercial, financial, contractual, and logistics information needed to support the declared customs value.

Depending on the transaction, relevant documentation may include:

• Commercial invoices and purchase orders.
• Transportation and insurance documents.
• Proof of payment.
• Contracts associated with the transaction.
• Information regarding the origin and provenance of the goods.
• Documentation supporting additions to the transaction price, known as conceptos incrementables.

Maintaining an organized electronic file can help companies verify the accuracy of the information submitted and respond more efficiently to potential requests from customs authorities.

Transitional Facilitation Measures

During the transition, certain administrative facilities may reduce the need to upload the same information more than once.

For example, some supporting documents may not require a separate transmission when they are already attached to the corresponding customs declaration (pedimento). In addition, companies may use Form E15 to report general information about contracts associated with the MVE, rather than uploading each complete contract individually through the Single Window, subject to the applicable requirements.

These facilities do not eliminate the obligation to maintain supporting records. Companies should preserve the relevant contracts and documentation in their electronic foreign trade files and make them available to the authorities when required.

How Companies Should Prepare

Importers can use the additional preparation period to review their processes and address potential compliance gaps before the applicable mandatory date.

1. Map customs operations. Identify the customs regimes used by the company and determine which implementation date applies to each type of import.
2. Review supporting documentation. Verify that invoices, payment records, contracts, freight charges, insurance costs, and other relevant documents are available and consistent.
3. Coordinate with customs brokers and suppliers. Establish clear procedures for obtaining missing information and resolving discrepancies before an import declaration is processed.
4. Strengthen digital recordkeeping. Organize documents in a structured electronic file to facilitate retrieval, verification, and compliance reviews.
5. Establish internal controls. Assign responsibility for preparing, reviewing, transmitting, and retaining MVE information, including procedures for correcting inconsistencies.

Why Early Preparation Matters

Although the extension provides additional time, it does not eliminate the underlying compliance obligations. Incomplete documentation, inconsistent transaction information, or errors in the declared customs value may expose importers to customs reviews and potential penalties, depending on the circumstances and applicable regulations.

For companies with frequent imports or complex supply chains, early preparation can also help reduce administrative bottlenecks and improve coordination between finance, purchasing, logistics, and foreign trade teams.

Mexico’s phased implementation of the Electronic Value Declaration represents an important change in customs documentation and compliance procedures. Businesses should take advantage of the additional preparation period to verify their documentation, review internal controls, and establish reliable processes for meeting the applicable deadlines.

A proactive approach can help importers navigate the transition more efficiently while maintaining accurate records and supporting compliance with Mexico’s foreign trade requirements.

At Mexcentrix, we help companies navigate Mexico’s foreign trade and regulatory environment. Contact our team to learn how we can support your operations and compliance strategy.

Starting August 1, companies will be required to submit the Value Manifest electronically through VUCEM, representing an important change in the way importers manage and support this obligation.

This new deadline was announced on June 3th 2026,  by the National Customs Agency of Mexico (ANAM) and the Mexican Tax Administration Service (SAT).

What is the Value Manifest?

The Value Manifest is the document through which the importer declares, under oath, the elements that make up the customs value of imported goods.

This document is related to the obligations established for those who introduce goods into national territory, in accordance with Articles 36 and 59 of the Mexican Customs Law, which regulate the information and documentation that must support foreign trade operations.

Through the Value Manifest, information is provided on various elements of the commercial transaction, including:

• The price paid or payable for the goods
• Incrementable expenses that must be added to the customs value
• Elements that may influence the determination of value
• The valuation method used

The purpose of this information is to allow customs authorities to verify the correct determination of the customs value of the goods.

What does this change involve?

The Value Manifest must now be managed electronically, including the information and documentation necessary to support the declared value of the goods. This creates greater traceability of information and strengthens the connection between the supporting documentation and the data declared to the authorities.

For importing companies, this change highlights the need to have organized processes and tools that allow them to:

• Manage foreign trade transaction information
• Keep documentation related to the value of imported goods readily available
• Facilitate the electronic submission of the Value Manifest
• Track the information and documentation associated with each transaction

The importance of reparing in advance

The transition to the Electronic Value Manifest requires companies to review their current processes and prepare for the new electronic submission requirements.

Having organized information and systems that facilitate control over foreign trade operations will become increasingly important to reduce errors, streamline processes, and maintain proper traceability of information.

Preparing in advance will allow companies to adapt to this new obligation more efficiently and avoid disruptions to their foreign trade operations.

At Mexcentrix, we help companies manage their foreign trade operations efficiently and prepare for regulatory changes that impact their import and export processes.

Contact us at Mexcentrix to learn how we can support your company in adapting to this new requirement and strengthening your foreign trade compliance.

On May 1, 2026, an amendment to the Federal Labor Law was published in the Official Gazette of the Federation, establishing the gradual reduction of the standard workweek from 48 to 40 hours without affecting employees’ salaries or benefits.

Main Changes

• The workweek will be gradually reduced until reaching 40 hours per week by 2030.
• The maximum weekly working hours will decrease progressively beginning in 2027.
• Working hours may be distributed by mutual agreement between employer and employee.
• New limits and payment rules for overtime work are established.
• Employers must implement an electronic working-hours registration system.
• Failure to comply with these obligations may result in penalties and fines.

Effective Date

The reform entered into force on May 2, 2026, one day after its publication in the Official Gazette of the Federation.

The reduction of the workweek will be implemented gradually from 2027 through 2030, allowing companies time to adjust their operational and administrative structures.

The period from May to December 2026 will serve as a transition and adjustment phase for employers.

The provisions regarding electronic attendance and working hours records will become effective on January 1, 2027.

Workweek Reduction Schedule

Overtime Hours (Article 66)

Overtime work will be subject to progressive limits as the workweek reduction advances. During 2026 and 2027, overtime may not exceed 9 hours per week; in 2028 the limit will be 10 hours; in 2029 it may reach up to 11 hours; and beginning in 2030 the maximum permitted overtime will be 12 hours per week.

These hours may be distributed in shifts of up to 4 hours per day, for a maximum of 4 days per week. Overtime must be paid at 100% above the employee’s regular hourly wage.

Excess Overtime (Article 68)

Any overtime exceeding the legal limits must be compensated at 200% above the ordinary hourly wage.

Under no circumstances may the combined ordinary and overtime work exceed 12 hours per day.

Electronic Workday Record (Article 132, Section XXXIV)

Employers will be required to maintain an electronic record of attendance and working hours for each employee. This record may serve as evidence in labor disputes.

Failure to comply with this obligation may result in fines ranging from 250 to 5,000 UMA units.

Companies are encouraged to review work schedules, shifts, staffing structures, and operational models in preparation for these changes. Employers should also update internal policies, employment agreements, and attendance control systems to ensure compliance with the new labor requirements.

For guidance on how these reforms may impact your organization and how to ensure compliance, Mexcentrix can help. Contact us to learn how we can support your company during this transition.

On March 30, 2026, the Mexican Tax Administration Service (SAT) published the First Resolution of Amendments to the General Foreign Trade Rules for 2026, introducing a key update: an extension for compliance with the Electronic Value Manifest (MVE).

What is the MVE?

The Electronic Value Manifest (MVE) is a declaration used to support the customs value of imported goods, submitted electronically through the Ventanilla Única de Comercio Exterior (VUCEM). It ensures transparency and consistency in import valuation.

Key Update

• New mandatory compliance date: June 1, 2026
• Until then, companies have a transition period to adapt processes and systems

Why It Matters

The MVE strengthens:

• Control over customs valuation
• Data traceability and consistency
• Oversight by tax authorities

After the deadline, errors or non-compliance may lead to audits, delays, or penalties.

What Should Companies Do?

• Review and align valuation processes
• Ensure proper supporting documentation
• Prepare systems for MVE submission via VUCEM
• Coordinate with customs and compliance teams

The extension provides time to prepare, but companies should act early to avoid risks once the MVE becomes fully enforceable.

At Mexcentrix, we help you ensure compliance, optimize processes, and reduce risk in foreign trade operations

On October 21, 2025, the Tax Administration Service (SAT) published in the Official Gazette of the Federation the Fifth Resolution of Amendments to the General Foreign Trade Rules (RGCE) for 2025, along with Annexes 1, 2, and 5. These amendments entered into force the day after their publication, except for certain changes related to ATA Carnets, which will take effect on November 1, 2025.

Amendments

Below is a list of only some of the amendments; we recommend reviewing the full publication to identify other topics not addressed in this bulletin.

1. Regulation of the Hydrocarbons and Fuels Sector
   New provisions are established for the control and oversight of operations related to hydrocarbons and fuels.

2. Operation of ATA Carnets
   Modifications are made to the rules governing the operation of ATA Carnets, facilitating their use for the temporary importation of goods in international events.

3. New Rules on Registries and Amendment of Customs Declarations

• Grounds for suspension in registries (Rule 1.3.3)
  Subsections XXXII and XL provide for the suspension of importers, specific sectors, or exporters when weapons, narcotics, or prohibited goods are introduced or removed without demonstrating compliance with applicable regulations or restrictions.
• Amendment of customs declarations (Rule 6.1.1)
  Taxpayers are now allowed to amend the information on a customs declaration as many times as necessary, provided it is done before the automated selection mechanism is activated. After activation, only minor administrative errors may be corrected.

Amended Annexes

Annex 1: New formats and foreign trade templates updated according to the changes in the general rules.
Annex 2: Modification of foreign trade procedures, including new processes and requirements for various customs procedures.
Annex 5: Adjustments to the provisions related to the operation of ATA Carnets, aligned with the modifications to the general rules.

Recommendations for Foreign Trade Operators

• Review the amendments to the RGCE and their annexes in detail to ensure compliance with the new provisions.
• Update internal procedures and management systems to incorporate the changes in customs processes and requirements.
• Train personnel involved in foreign trade operations on the new regulations and procedures.

The recent amendments to the 2025 General Foreign Trade Rules reflect the authorities’ commitment to strengthening security, simplifying procedures, and promoting transparency in international operations. It is essential for companies to review these updates and adapt their internal processes to ensure timely compliance. Proactive management will allow businesses to take advantage of a clearer and more efficient regulatory framework, contributing to the growth and competitiveness of Mexican foreign trade.

For full details, consult the official DOF publication.

The Mexican government, has announced a proposal to raise import tariffs on products coming from countries with which Mexico has no free-trade agreements, particularly targeting goods from Asia; which measure is still pending congressional approval.

According to the mexican government, the initiative is part of the Protection Program for Mexico´s Strategic Industries, and aims to strengthen domestic industry, while reducing unfair competition from low-cost imports, framing it as part of a broader national strategy to boost industrial self-reliance.

SCOPE

• Increase tariffs up to 50% on 1,463 HTS codes, which includes a wide range of products including automobiles, textiles, steel, paper, glass, cosmetics, and motorcycles.
• Coverage of 19 strategic sectors.
• Impact on USD 52 billion in imports (8.6% of total national imports).

AFFECTED INDUSTRIES AND SECTORS

IMPACT TO CHINESE IMPORTS

China is one of the main affected countries by this proposal, given that chinese imports account for approximately 20% of Mexico’s total imports, including: vehicles, auto parts, steel, and textiles, among others.

Chinese-made vehicles, which have rapidly gained market share in Mexico, and account for around a fifth of new car sales in the country,  would face some of the highest tariff hikes. In regards to auto parts, China exported approximately US$7.2 billion worth of auto components to Mexico in 2024, representing nearly 7% of China’s total auto parts export.

Therefore, tariff increases of up to 50% could therefore sharply reduce the competitiveness of Chinese imports in Mexico.

China urges Mexico to think twice before establishing tariffs, and stating they could respond with retaliating measures. 

IMPACT FOR MEXICO

Experts estimate that tariffs will cause price increases of up to 80 percent on appliances, furniture, textiles, footwear, and other products.

EFFECTIVE DATE

The initiative establishes that the decree will enter into force 30 days after its publication in the Official Gazette of the Federation (DOF), which has not been published yet and will remain valid until December 31, 2026.

President Donald J. Trump has declared a national emergency to counter trade imbalances and economic vulnerabilities. His executive order enforces tariffs aimed at strengthening the U.S. economy and supporting domestic industries.

The plan includes  a 10% baseline tariff on all imports to the country effective April 5, with additional tariffs on several of its biggest trading partners, including:

• China: A 34% tariff on imports has been announced. China has stated that it will implement countermeasures if these tariffs are enforced.
• European Union: 20% tariffs. Furthermore, and before Liberation Day, the EU has countered U.S. tariffs on steel and aluminum with retaliatory tariffs on U.S. products like whiskey and motorcycles.
• India: 27% import tariffs. India faces higher export costs following the revocation of its special trade status while also imposing tariffs on U.S. goods.

In the graph below, you can find the list of proposed tariffs:

Source: https://www.reuters.com/markets/wealth/global-markets-tariffs-graphic-pix-2025-04-02/

Mexico’s Tariff Exemption

Despite new U.S. tariffs, Mexico and Canada remain exempt under the USMCA. Economy Minister Marcelo Ebrard emphasized that both countries enjoy a 0% tariff rate, distinguishing them from other trade partners.

President Claudia Sheinbaum credited this exemption to strong U.S.-Mexico relations, reinforcing Mexico’s diplomatic efforts. However, discussions continue on existing tariffs for key industries. Vehicles and auto parts now face a 25% tariff that is not compliant with the USMCA rules of origin, while aluminum and steel imports are taxed at the same rate.

This doesn’t mean entirely good news for Mexico, as vehicles and autoparts are the main exported finished goods, with its principal destination being the United States.  More than 80% of Mexico’s total exports go to the United States.

Furthermore, it is considered that around 50% of total exports are not considered as originating goods according to the provisions established in the USMCA.

Mexico’s government has stated that it aims to secure better terms while navigating global trade shifts.

Global Markets Response

• S. Stock Market: The Dow Jones Industrial Average plummeted over 1,200 points, marking one of its steepest declines in recent history. The Nasdaq fell by 5.1%, and the S&P 500 declined by 3.66%. Companies heavily reliant on global supply chains were particularly affected.[1]
• International Markets: European stock indexes experienced broad-based declines, with the UK’s FTSE 100, France’s CAC 40, and Germany’s DAX all falling by approximately 3%. Asian markets mirrored these losses, reflecting deep concerns over the potential global economic impact. [2]​​
• Currency and Commodities: According to several sources, commodities such as gold saw price increases, while oil and bitcoin prices declined, indicating heightened market uncertainty

The global economy is bracing for the impact of Trump’s “Liberation Day Tariffs.” While countries like Mexico seem to benefit from tariff exemptions, it still faces important tariffs, and others face disruptions. Nations will need to adapt quickly to minimize economic impact and navigate the growing protectionist landscape.

[2]​​ The Guardian & WSJ

[1] ​Business Insider

On March 4^th, 2025, a  25% tariff on all Mexican imports came into effect. This policy that has heightened economic tensions between the two nations, threatens key industries in Mexico, and could have widespread economic effects.

On March 6^th, 2025, President Trump stated that he will grant a one-month exemption from tariffs, for imports from Mexico that comply with the rules of the USMCA (U.S.-Mexico-Canada Agreement).

Which announcement came a day after informing a pause in vehicles tariffs, complying with USMCA, as request of General Motors, Ford and Stellantis, due to the impact on vehicles as shown above.

The above provides certain relief for Mexico, but uncertainty still remains, so lets navigate on how this tariffs could affect Mexico:

• Automotive Sector: Mexico’s vehicle production, a cornerstone of North American supply chains, faces major setbacks. As a leading exporter of cars and auto parts (exporting 3,479, 086 light vehicle units in 2024, out of which 79.7% went to United States)[1] . Therefore, the industry could experience reduced exports to the U.S., harming manufacturers and leading to higher prices for consumers. This policy can also affect suppliers if OEMs ask for extensive cost reduction.
• Electronics and Appliances Sector: Mexico’s role as a supplier of televisions, home appliances, and computer components is also at risk. On 2023, 88.8% of electronics were exported to United States. [2] Tariffs could raise costs, leading to decreased demand and financial strain on both producers and buyers.

In relation to the above, the main products imported by the U.S. from Mexico—which will be impacted by tariffs if T-MEC is not complied with—are shown in the following graph:

Source: Trading Economics, 2024.   https://tradingeconomics.com/united-states/imports/mexico

Economic Consequences

The tariffs pose a serious risk to Mexico’s economy. Experts predict that prolonged trade barriers could slow economic growth, increase unemployment, and limit investment opportunities. Companies that depend on U.S. trade may face difficulties in maintaining revenue and stability.

Mexico’s Response

After the imposing of tariffs on March 4^th, President Claudia Sheinbaum condemned the tariffs, labeling them as damaging to both economies. In response, Mexico she stated, is exploring retaliatory measures such as tariffs on U.S.goods and will announce the target products, tariff percentages, and other measures on Sunday at an event in the central square of Mexico City. The tariff exemption published today is described as the result of a conversation between President Donald Trump and President Claudia Sheinbaum. Furthermore, Sheinbaum’s administration is working to diversify trade relationships to minimize dependence on the United States by seeking stronger economic ties with Canada, Europe, and other global partners. In addition, financial aid programs are being considered to help the industries affected by these tariffs.

The new tariffs, if resumed to all imports after April 2^nd, could highly harm Mexico’s economy and manufacturing industry.  The outcome will depend on negotiations and countermeasures taken by both countries.
[1]INEGI, 2025. https://www.inegi.org.mx/contenidos/saladeprensa/boletines/2025/rm_raiavl/rm_raiavl2025_01.pdf

[2] Secretaría de Economía. Datos México.

Understanding the Economic Effects of U.S. Tariffs on Mexican Steel and Aluminum

Under the administration of Donald Trump, the U.S. government announced the imposition of a 25% tariff on imported steel and 10% on imported aluminum, arguing economic and national security reasons under Section 232 of the Trade Expansion Act.

This measure has generated concern in Mexican industry, as it could significantly affect exports and the country’s economy. Mexican authorities are evaluating possible responses and strategies to mitigate the impact of these tariffs on the industrial and commercial sectors.

Impact on Mexico and the T-MEC

• Possible early renegotiation of the Mexico-US-Canada Agreement (T-MEC).
• Impact on key sectors such as the automotive, electronics, electrical and chemical-pharmaceutical industries.
• Reduction of Mexican exports to the U.S., since the U.S. is the largest destination for Mexican steel products.

Measures taken by the U.S.

• Elimination of previous agreements with Mexico, Canada, the EU, Japan, South Korea and others.
• Reinforced vigilance to prevent tariff evasion.
• Requirement of detailed certification of the origin of steel and aluminum.
• Non-renewal of tariff exemptions, which will expire on March 12, 2025.

Main Suppliers of Steel and Aluminum to the U.S. 

1. Canada ($12.984 billion dollars)
2. China ($12.476 billion dollars)
3. Mexico ($10.450 million dollars)
4. South Korea ($5.056 billion dollars)
5. Brazil ($4.982 billion dollars)

(Source: American Iron and Steel Institute, CNN)

Mexican Government’s Response

The Secretary of Economy, Marcelo Ebrard, announced that consultations will be initiated with the U.S. to reconsider the measure and seek trade alternatives.

In conclusion, these tariffs could significantly affect Mexican industry, causing a drop in competitiveness and possible trade retaliation, as discussions continue, Mexico may seek exemptions or alternative markets to mitigate these effects.

En la actualidad, las empresas certificadas en IMMEX e IVA e IEPS se enfrentan a cambios importantes en el panorama regulatorio del comercio exterior. Con las últimas modificaciones introducidas en la Segunda Resolución de Modificaciones a las Reglas de Carácter General en Materia de Comercio Exterior para 2024, publicada por la Secretaría de Hacienda y Crédito Público el 14  de octubre de 2024, las empresas se enfrentan a nuevos requisitos de cumplimiento, obligaciones más estrictas y un entorno regulatorio en constante evolución.
 

Obligaciones y Requisitos de las Empresas IMMEX

El programa IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportación) promueve el sector exportador al otorgar incentivos fiscales a las empresas dedicadas a la fabricación y exportación de bienes. Para beneficiarse de este programa, las empresas deben cumplir con requisitos específicos y diversas obligaciones, entre las que se incluyen, entre otras:

• Mantenimiento de controles operativos y financieros: Las empresas certificadas IMMEX deben mantener registros y controles estrictos sobre las mercancías y materiales importados temporalmente para asegurar el cumplimiento de las regulaciones de comercio exterior.
• Mínimos de exportación: Las empresas IMMEX deben exportar al menos el 60% de su producción anual total para mantener sus beneficios bajo el programa.
• Sistemas de control de inventarios: Es obligatorio el seguimiento detallado de la importación temporal de materias primas y la exportación de productos terminados, lo cual debe realizarse en un sistema automatizado de control de inventarios de acuerdo a la normatividad aduanera mexicana (Anexo 24).
• Informes: Proporcionar informe anual de las operaciones de comercio exterior, entre otros informes.

Obligaciones y Requisitos para la Certificación del IVA y del IEPS

Las obligaciones para las empresas Certificadas en IVA e IEPS incluyen, entre otras.

• Pago de impuestos y contribuciones: Las empresas deben estar al corriente en el pago de todos los impuestos aplicables, incluyendo el IVA y el IEPS, ya que el incumplimiento puede resultar en sanciones o suspensión de los beneficios de la certificación.
• Notificación a autoridades fiscales : Notificar a la AGACE en caso de que se produzca algún cambio de: nombre, razón social, domicilio fiscal, alta o baja de instalaciones donde se realicen procesos productivos, socios, accionistas, clientes y proveedores, o se realice un cambio de prestadores de servicios de personal subcontratado.
• Exportaciones: Las empresas con Programa IMMEX y Certificación de IVA e IEPS, cuyo proceso implique la fabricación, transformación o reparación de mercancías, deberán retornar aquellas mercancías que hayan sido utilizadas en dichos procesos en al menos el 60% del valor total de las importaciones temporales de insumos realizadas durante el periodo señalado. Salvo las empresas que importen temporalmente o pretendan importar temporalmente mercancías de las fracciones arancelarias señaladas en el Anexo II del Decreto IMMEX y/o Anexo 28, deberán retornar al menos el 80% del valor total de las importaciones temporales de insumos realizadas en los últimos 12 meses.
• Informes: Para conservar la certificación del IVA y del IEPS, las empresas deben presentar al SAT informes detallados sobre sus importaciones y exportaciones, niveles de inventarios y pagos de impuestos, incluyendo inventario inicial y egresos (Anexo 31).

Cambios en la Segunda Resolución de Modificaciones a las Reglas de Carácter General de Comercio Exterior para el año 2024

Las recientes modificaciones a las Reglas Generales de Comercio Exterior introducidas en 2024 presentan nuevos desafíos tanto para las empresas certificadas IMMEX como para las certificadas IVA e IEPS. Estos son algunos de los cambios que las empresas deben tener en cuenta:

A. Cambios al Anexo 24

• Se adiciona el apartado C, que hace referencia a la información mínima que debe contener el sistema automatizado de control de inventarios de las empresas certificadas.
• El software de control de inventarios deberá recibir electrónicamente, en un plazo máximo de 48 horas, la información contenida en el apartado A del Anexo 24, correspondiente a la información mínima que deberá contener el sistema automatizado de control de inventarios, misma que deberá obtenerse electrónicamente del sistema corporativo. El resto de la información se recibirá al momento del pago del pedimento correspondiente.
• La empresa deberá otorgar a las autoridades acceso en línea al sistema en todo momento, para lo cual las empresas deberán otorgar el usuario y contraseña para el ingreso, mediante documento escrito libre presentado ante la oficina oficial de la Administración General de Auditoría del Comercio Exterior (AGACE).

B. Devolución de importaciones temporales

Para obtener el registro en el esquema de certificación de empresas, del impuesto al valor agregado (IVA) y del impuesto especial sobre producción y servicios (IEPS), las empresas que ya importan o planean importar temporalmente mercancías sensibles al amparo del programa de la Industria Manufacturera, Maquiladora y de Servicios de Exportación (IMMEX) deberán devolver al menos el 80% del valor total de las importaciones temporales realizadas durante los últimos 12 meses.

C. Garantía del interés fiscal del IVA o IEPS mediante fianza o carta de crédito.

• Se actualiza el plazo requerido de la fianza o carta de crédito para la aplicación de la garantía individual o revolving a 30 meses (anteriormente era de 12 o 24 meses).
• Se añaden requisitos adicionales para la solicitud de aceptación de la garantía de interés fiscal, por ejemplo:
  1. – Contar con personal para realizar el proceso productivo o prestar el servicio.
  2. – Haber registrado ante el Servicio de Administración Tributaria (SAT) todos los domicilios en los que realicen actividades relacionadas con el programa de maquila o de exportación.

D. No estar suspendido en el registro de importadores, en el registro de importadores de sectores específicos ni en el registro sectorial de exportadores.

E. Nuevas sanciones por incumplimiento

Las reformas también introducen sanciones más estrictas para las empresas que no cumplan con las normas actualizadas de comercio exterior. El incumplimiento de los requisitos de presentación de informes, los controles de inventario inadecuados o el pago tardío de impuestos pueden dar lugar a multas, la suspensión temporal de los beneficios de la certificación o incluso la revocación de la certificación IMMEX y del IVA e IEPS.

Navegando por los desafíos futuros

Los cambios recientes en las regulaciones de comercio exterior en 2024 representan un mayor control para las empresas certificadas IMMEX e IVA e IEPS. Para seguir cumpliendo con las normas y minimizar las interrupciones, las empresas deben tomar medidas proactivas, entre ellas:

1. Confirmar que el software del Anexo 24 esté actualizado a las nuevas regulaciones para garantizar el cumplimiento y que facilite las auditorías internas
2. Mantenerse informado de los cambios regulatorios consultando con expertos legales y fiscales especialistas en leyes aduaneras y de comercio exterior mexicano.
3. Invertir en capacitación para los equipos de cumplimiento para garantizar que comprendan las últimas expectativas regulatorias y puedan implementar medidas de control efectivas.

Al comprender estos cambios y adaptarse a los requisitos mejorados, las empresas pueden mantener sus certificaciones, evitar sanciones y seguir prosperando en el sector exportador de México. Si busca asesoramiento y apoyo de expertos durante estos desafíos, ¡no dude en contactarnos!  Los servicios de comercio exterior de Mexcentrix pueden ayudarlo a ejecutar sus operaciones de manera eficiente, al mismo tiempo que reduce los riesgos y los costos.