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:
| Concept | Description |
| 24. Decrementable transport
Registry M3 Field 31 |
Total amount of expenses paid for the transport of the merchandise, incurred. |
| 25.Decrementable insurance
Registry M3 Field 32 |
Amount of the total insurance premiums paid for the merchandise.
* This field must be filled in the case of complementary pediments, internal transits to import or international transits made by rail, in which case, printing the name of this field is optional. |
| 26.Load
Registry M3 Field 33 |
The total amount of the expense paid for the loading of the merchandise, after the assumptions referred to in article 56, section I of the Law. |
| 27.Download
Registry M3 Field 34 |
Total amount of the expense paid for the unloading of the merchandise, after the assumptions referred to in article 56, section I of the Law. |
| 28. Other decrementables
Registry M3 Field 35 |
Amount in national currency of the total amounts corresponding to the items that must be decreased at the price paid, (field 14 of this block), in accordance with the provisions of article 66 of the Law.
* This field should not be filled in when it comes to complementary requests, internal import transits or international transits carried out by rail, in which case, printing the name of this field is optional. |
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.