FOREIGN TRADE NEWSLETTER

On October 26 of 2020, the Second Resolution of Modifications to the General Rules of Foreign Trade was published in the Official Journal of the Federation (DOF), in which among the most important changes, the declaration of the “Decrementable” concepts is highlighted. .

According to bulletins 17 and 21 dated September 4 and October 12 of 2020, respectively, where the modifications to the VOCE-SAAI M3 Technical Registry Guidelines were reported. The pediment format is modified to add 5 fields for the following:

• Decrementable transport
• Decrementable insurance
• Load
• Download
• Other decrementables

The previously mentioned, came into force on February 26, 2021. Establishing that it is mandatory the declaration of the amounts by way of decrementables.

Decrementables
The decrementables, also known as non-incremental adjustments or negative adjustments, are regulated in Article 66 of the Customs Law, and refer to the concepts that should not be part of the transaction value, that is, of the customs value.

They will be considered decrementable as long as they are itemized or specified separately from the price paid in the digital tax receipt or equivalent document.

Article 66 of the Customs Law establishes that the transaction value of imported goods will not include the following concepts, provided that they are broken down or specified separately from the price paid:

• The expenses incurred by the importer on his own account, even when it can be estimated that they benefit the seller.
• The following expenses, provided they are distinguished from the price paid for the imported goods:
  • Construction, installation, assembly, assembly, maintenance or technical assistance expenses incurred after importation in relation to imported goods.
  • Transportation, insurance and related expenses such as handling, loading and unloading incurred as a result of the transportation of the goods
  • The contributions and countervailing duties applicable in the national territory, as a consequence of the importation or sale of the merchandise.
• Payments from the importer to the seller for dividends and those other concepts that are not directly related to the imported goods.

The fields that were added to the request form are the following:

Infractions and Penalties

In accordance with Annex 19 of the General Rules of Commerce Exteior, related fields are multables decrementables fields, according to the following article:

Article 184 section III and article 185 section II of the Customs law: The incorrect transmission or presentation of reports or documents with inaccurate or false data or omitting any data, will be sanctioned with a fine of $ 2,010.00 to $ 2,860.00, for each document.

We hope that this information is useful to you. Any questions or comments in this regard please contact us.

FOREIGN TRADE NEWSLETTER

On January 29 of 2021, the General Directorate of Trade Facilitation and Foreign Trade (DGFCCE), announced through Official Letter 414.2021.37 dated January 26 of 2021, the following:

Companies that have the IMMEX, ALTEX and ECEX programs must comply with the obligation to present the Annual Report of Foreign Trade Operations (RAOCE) corresponding to the fiscal year 2020. However, they will be exempt from compliance with the export amounts required for the conservation of their respective Programs, with respect to the fiscal year 2020.

The above, in support of the export industry, due to the fact that the spread of the disease by the COVID-19 virus has caused the temporary closure of non-essential activities and even a considerable drop in the operation of essential activities.

It is important to emphasize that the companies with the aforementioned programs must present the Annual Report on Foreign Trade Operations on the established date and in a proper form, indicating the corresponding amount of exports made during the fiscal year 2020, in case the amount is less than required for each Program, the reason for its cancellation will not be updated.

To view the official publication, from the Ministry of Economy, please click on the following link.

FOREIGN TRADE NEWSLETTER

Background: On December 9, it was approved by the Congress of the union the opinion with the draft decree by which article 311 is reformed and chapter XII BIS of the Federal Labor Law on Teleworking is added.

On January 11, 2021, the new guidelines were published in the Official Gazette of the Federation (DOF) that establish the rights and obligations of employers and workers who apply the modality of remote work and the rules applicable to it.

DEFINITION OF TELEWORKING:

Form of subordinate labor organization that consists of the performance of paid activities, in places other than the establishment of the pattern,, without requiring the physical presence of the worker in the workplace.

It will be considered as telework when more than 40% of the activities are carried out at the employee’s home or the place of his or her choice.

In order to carry out the teleworking modality, the use of information technologies is necessary, for effective communication, and for the supervision of the employer.

Employers’ obligations

Article 330-E establishes that employers must:

• Provide, install and take care of the maintenance of the necessary equipment for teleworking such as computer equipment, ergonomic chairs, printers, among others;
• Pay wages in the form and on the stipulated date.
• Assume the costs derived from working under the teleworking modality, including, where appropriate, the payment of telecommunication services and the proportional part of electricity;
• Keep a record of the supplies delivered to workers under this modality;
• Implement mechanisms that preserve the security of information and data used by teleworkers;
• Respect the right to disconnection at the end of the working day;
• Register workers in the teleworking modality to the mandatory social security regime, and
• Establish the necessary training and advisory mechanisms to guarantee the adaptation, learning and adequate use of information technologies by teleworkers.

Worker’s obligations

• Save and conserve the equipment and materials that they receive from the employer.
• Report on the agreed costs for the use of telecommunications services and electricity consumption, derived from teleworking;
• Obey the occupational health and safety provisions established by the employer;
• Attend and use the mechanisms and operating systems to supervise their activities,
• Attend the data protection policies and mechanisms used in the performance of their activities.

Likewise, the new law establishes that the teleworking modality must be recorded in writing by means of a contract. And that this modality will form part of the collective bargaining agreement, which may exist between unions and companies and a copy must be delivered to each worker under this modality.

In the event that employers do not have a collective bargaining agreement, they must include telework in their internal work regulations, and establish the mechanisms that guarantee the link and contact between people who perform work under the telework modality.

For its part, the Ministry of Labor and Social Welfare must issue the Official Standard (NOM), in the next 18 months, in order to regulate the implementation of safety and health in the workplace.

Once the aforementioned regulation is issued, labor inspectors will be able to verify that employers keep a record of the inputs delivered to teleworkers; as well as ensuring that teleworkers’ wages are not lower than those paid to face-to-face workers who perform the same or similar functions; among the other obligations.

FOREIGN TRADE NEWSLETTER

On January 22 2021, through the Agreement published in the Official Gazette of the Federation (DOF), the Ministry of Economy announced the Creation of the National Committee for Trade Facilitation, which represents greater openness of Mexico to international trade. The purpose of this document is to facilitate coordination between government agencies and entities for the design, execution and evaluation of programs and actions for the facilitation of foreign trade.

The National Committee for the Facilitation of Foreign Trade will be conformed of representatives of the following agencies (who will have the right to speak and vote):

• Ministry of Economy (SE).
• Ministry of Foreign Relations (SRE).
• Ministry of National Defense (SEDENA).
• Ministry of Finance and Public Credit (SHCP).
• Ministry of the Environment and Natural Resources (Semarnat).
• Ministry of Energy (Sener).
• Ministry of Agriculture and Rural Development (Sader).
• Ministry of Communications and Transportation (SCT).
• Ministry of Health.

The representatives of these secretariats must have an undersecretary level and will be chaired by the head of the Ministry of Economy. The Committee, through its president, may invite representatives of certain government agencies to form part of it, including:

• Bank of Mexico
• Tax administration service
• National Regulatory Improvement Commission
• Federal Commission of Economic Competition

Among the functions that the Committee in question will have, the following stand out:

• Serve as coordinating body of the different dependencies of the Federal Public Administration that have competence and that intervene in the different aspects related to the implementation and application of the Agreement on Trade Facilitation.
• Assist with the Ministry ‘zsof Economy and the Ministry of Foreign Relations, according to the competence of their members in the design of policies, programs and actions aimed at the simplification and automation of foreign trade processes, as well as coordinating their execution .
• Propose questions related to matters related to the implementation and application of the Agreement on Trade Facilitation, as well as approve questions related to matters related to its implementation and application.
• Propose the signing of agreements and conventions between the representatives of the three levels of government and the social and private sectors in the scope of their competences, in order to complement the actions with the aim of achieving improvements in the processes in foreign trade matters.

• Analyze and issue recommendations to improve the efficiency of processes and procedures for foreign trade in order to reduce costs and eliminate barriers to trade, in accordance with applicable national and international regulations.
• Analyze the regulatory framework on foreign trade and, if applicable, issue recommendations.

According to what was published in the Official Gazette of the Federation, the creation of the National Committee for Trade Facilitation is permanent, and it was established that said Committee must be installed within 35 business days following the entry into force of the agreement.