On October 14, 2024, the Official Journal of the Federation published the SECOND Resolution of Amendments to the General Foreign Trade Rules for 2024, as well as Annexes 1, 2, 5 and 24. This resolution, issued by the Tax Administration Service (SAT), will become effective on November 15, 2024. This update introduces important changes in the Company Certification Registration Scheme for VAT and IEPS, as well as in the Authorized Economic Operator (AEO).
The most relevant modifications include the following:
Access to the inventory control system: Companies must grant SAT remote access to their inventory control system (Annex 24), by means of a written notice that includes a user and password.
Compliance with the return of goods: VAT and IEPS certified companies must demonstrate that they return at least 80% of the goods temporarily imported under their IMME program, which represents an increase over the previous requirement of 60%.
New requirements for the importation of goods: The obligation to request authorization for the extension of the importation of goods that were not originally authorized when obtaining certification is established.
New format for notices: A new format for notices is introduced, repealing the previous one established in Rule 7.2.1.
Tax interest guaranty: Companies that have a tax interest guaranty must prove that it has been in effect for at least 30 months.
Renewal of the guarantee: The guarantee must be renewed or extended at least 20 days prior to its expiration, otherwise, it will be immediately enforceable.
Additionally, with this publication the following forms are repealed:
B5: Notice for clearance of goods.
B6: Single notice for the renewal of goods clearance.
B13: Notice of Rule 7.2.1.
B15: Notice of renewal of the company certification scheme.
E12: Single format for VAT and IEPS guarantees.
F2: Application for registration of goods clearance.
F3: Application for registration in the business certification scheme.
These will be replaced by the following new forms:
153/LA: Application for registration in the registry of the Business Certification Scheme and notice for renewal.
154/LA: Notices related to the Business Certification Scheme.
155/LA: Application for the acceptance, renewal, extension, increase or cancellation of the VAT and IEPS guarantee.
You can consult the complete publication of this resolution at the following link: https://www.dof.gob.mx/nota_detalle.php?codigo=5741087&fecha=14/10/2024#gsc.tab=0.
CMB Asociados can help you keep up to date with all the notices and regulatory changes, providing the necessary support to comply with the new provisions of the SAT.