First Resolution of Modifications to the General Rules of Foreign Trade for 2023



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Official Gazette: 16/02/2023

FIRST Resolution of Modifications to the General Rules of Foreign Trade for 2023

In the margin, a seal with the National Shield, reading: United Mexican States.- TREASURY.- Secretariat of Treasury and Public Credit.- Tax Administration Service.

FIRST RESOLUTION OF MODIFICATIONS TO THE GENERAL RULES

OF FOREIGN

TRADE

FOR 2023

The Tax Administration Service, based on articles 1, 2, section VII and 144 of the Customs Law; 33, section I, subsection g) of the Fiscal Code of the Federation; 16 and 31 of the Organic Law of the Federal Public Administration; 14, section III of the Law of the Tax Administration Service, and 8 of the Internal Regulations of the Tax Administration Service, resolves:

FIRST. Rules 1.3.8, 1.3.9, 1.3.10, and 1.3.11 are reformed and rules 1.3.12, 1.3.13, and 3.5.14 are added to the General Rules of Foreign Trade for 2023, to read as follows:

" Inscription in the Register of Importers of Basic Basket Products

1.3.8.

For the purposes of article three, first paragraph of the " Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families " , published in the Official Gazette on 06/01/2023, the interested party in obtaining inscription in the Register of Importers of Basic Basket Products, must:

I.

Be inscribed and active in the Register of Importers;

II.

Submit, via free written request, an application for inscription before the clerk's office of the AGSC containing:

a)

Economic activity or productive sector of the taxpayer;

b)

The tariff fraction, NICO and its description according to the TIGIE, in addition to the description of the specific merchandise to be imported, which must correspond with their economic activity;

c)

The documentation accrediting that, during the twenty-four months prior to the date of submission of the application, they have imported the merchandise subject to their petition or similar, in the latter case, provided that these are classified in the same subheading corresponding to the tariff fraction of the TIGIE and have complied with the same regulations and non-tariff restrictions required for the merchandise they are going to import;

d)

The customs or customs section through which the import operations are intended to be carried out, and

e)

Statement, under protest of telling the truth, that the information and documentation provided is true and reliable and that they know the sanctions and responsibilities they would incur for presenting documentation and declaring false data before the authority;

III.

Submit a written statement, under protest of telling the truth, of compliance with regulations and non-tariff restrictions, phytosanitary and zoosanitary requirements for food safety and, in the case of corn, biosafety provisions for genetically modified organisms, as well as certifications that, where applicable, are applicable to the merchandise to be imported, and

IV.

Accredit that they assume the obligations and commitments of collaborative compliance with the federal government referred to in the " Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families " , published in the Official Gazette on 06/01/2023, through a document signed with the corresponding authorities.

The resolution resulting from the application for inscription in the Register of Importers of Basic Basket Products shall be notified by the AGSC via tax mailbox.

Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families

Third

Causes for suspension in the Register of Importers of Basic Basket Products

1.3.9.

For the purposes of article three, third paragraph of the " Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families " , published in the Official Gazette on 06/01/2023, immediate suspension in the Register of Importers of Basic Basket Products of the taxpayer inscribed therein proceeds when:

I.

Their inscription in the Register of Importers is suspended;

II.

They present irregularities or inconsistencies in the RFC;

III.

Upon merging or splitting, it is canceled in the RFC;

IV.

They change their name or corporate name and do not update their situation in the Register of Importers;

V.

They are located in any of the causes provided for in article 17-H Bis of the CFF, or

VI.

There is a final resolution determining that they committed any of the infractions provided for in articles 176, 177 and 179 of the Law applicable to them.

When the AGSC becomes aware that the taxpayer incurred any of the causes indicated in this rule, it will notify the suspension, indicating the cause motivating it, through the tax mailbox.

Law 176, 177, 179, CFF 17-H Bis, Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families Third

Reincorporation in the Register of Importers of Basic Basket Products

1.3.10.

For the purposes of article three, third paragraph of the " Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families " , published in the Official Gazette on 06/01/2023, the taxpayer who has been suspended in the Register of Importers of Basic Basket Products in terms of rule 1.3.9, may request that said suspension be rendered without effect, via free written request submitted before the clerk's office of the AGSC, to which they must attach the documentation accrediting that the cause or causes for which they were suspended in the Register of Importers of Basic Basket Products is remedied.

In the event that the AGSC does not have sufficient elements or means to corroborate whether the taxpayer disproved or remedied the cause or causes for which they were suspended from the Register of Importers of Basic Basket Products, the evidence, arguments and elements provided by the taxpayer will be remitted to the administrative unit that generated the information that originated the suspension, in order to carry out the analysis and valuation of the same and report in writing to the AGSC within a period not greater than fifteen calendar days, if the reported omissions or inconsistencies are effectively remedied or corrected, indicating whether it would be appropriate or not to reincorporate the taxpayer in the Register of Importers of Basic Basket Products, provided that the AGSC has previously verified compliance with the other requirements.

Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families Third, RGCE 1.3.9.

Causes for definitive removal in the Register of Importers of Basic Basket Products

1.3.11.

For the purposes of article three, third paragraph of the " Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families " published in the Official Gazette on 06/01/2023, definitive removal in the Register of Importers of Basic Basket Products of the taxpayer inscribed therein proceeds when:

I.

They fail to comply with the collaborative obligations and commitments referred to in rule 1.3.8.;

II.

The taxpayer themselves requests it via free written request submitted before the clerk's office of the AGSC, or

III.

When the " Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families " , published in the Official Gazette on 06/01/2023, ceases to have effect.

The resolution of definitive removal in the Register of Importers of Basic Basket Products shall be notified by the AGSC via tax mailbox.

Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families Third, RGCE 1.3.8.

Addition of tariff fractions to the inscription in the Register of Importers of Basic Basket Products

1.3.12.

For the purposes of Transitional Third, second paragraph of the " Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families " , published in the Official Gazette on 06/01/2023, the interested party in adding tariff fractions to their inscription in the Register of Importers of Basic Basket Products, must:

I.

Submit before the clerk's office of the AGSC, via free written request, an application for addition of tariff fractions containing:

a)

Authorization folio number in the Register of Importers of Basic Basket Products;

b)

Economic activity or productive sector of the taxpayer;

c)

The tariff fraction, NICO and its description according to the TIGIE, in addition to the description of the specific merchandise to be imported, which must correspond with their economic activity;

d)

The documentation accrediting that, during the twenty-four months prior to the date of submission of the application, they have imported the merchandise subject to their petition or similar, in the latter case, provided that these are classified in the same subheading corresponding to the tariff fraction of the TIGIE and have complied with the same regulations and non-tariff restrictions required for the merchandise they are going to import;

e)

The customs or customs section through which the import operations are intended to be carried out, and

f)

Statement, under protest of telling the truth, that the information and documentation provided is true and reliable and that they know the sanctions and responsibilities they would incur for presenting documentation and declaring false data before the authority, and

II.

Submit a written statement, under protest of telling the truth, of compliance with regulations and non-tariff restrictions, phytosanitary and zoosanitary requirements for food safety and, in the case of corn, biosafety provisions for genetically modified organisms, as well as certifications that, where applicable, are applicable to the merchandise to be imported.

The resolution resulting from the application for addition of tariff fractions to the registration in the Register of Importers of Basic Basket Products, shall be notified by the AGSC via tax mailbox.

Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families Transitional Third

Presentation of contracts entered into by taxpayers inscribed in the Register of Importers of Basic Basket Products

1.3.13.

For the purposes of Transitional Fourth of the " Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families " , published in the Official Gazette on 06/01/2023, taxpayers inscribed in the Register of Importers of Basic Basket Products must submit a simple copy of the contracts before the clerk's office of the AGSC, via free written request, containing:

I.

Authorization folio number in the Register of Importers of Basic Basket Products;

II.

List of tariff fractions, NICO and their description according to the TIGIE, in addition to the description of the specific merchandise corresponding to the merchandise subject of the contracts;

III.

Date of execution of each of the contracts, for which they will attach a simple copy of the same, and

IV.

Statement, under protest of telling the truth, that the information and documentation provided is true and reliable and that they know the sanctions and responsibilities they would incur for presenting documentation and declaring false data before the authority.

Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families Transitional Fourth

Payment of the fee for the definitive importation of used vehicles, in accordance with the " Decree promoting the regularization of used vehicles of foreign origin " published in the Official Gazette on 29/12/2022

3.5.14.

For the purposes of articles 3, section V and 6 of the " Decree promoting the regularization of used vehicles of foreign origin " published in the Official Gazette on 29/12/2022, to make the payment of the fee indicated by said Decree the following must be done:

I.

Enter the following link :

https://pccem.mat.sat.gob.mx/PTSC/cet/FmpceContr/faces/resources/pages/pagos/f ormularioMultiplePago.jsf

II.

Fill out the form, for which the enabled data will be selected and captured mandatorily as follows:

a)

In the Customs field , select the one corresponding to the federal entity where the vehicle owner resides or, in case of not having a customs office in the federal entity, select the one closest to their domicile.

b)

In the Section/Inspection Point field , choose the one closest to the domicile of the vehicle owner.

c)

Click on National .

d)

Click on Individual .

e)

In the Individual Data section :

Federal Taxpayer Registry ( RFC) :

Capture the key in the RFC or the generic key XAXX010101000 .

Unique Population Registry Code ( CURP) :

Capture the corresponding alphanumeric key.

In the Name(s), Paternal Surname and Maternal Surname fields :

Capture the data of the vehicle owner.

f)

In the Customs Entry Data section , do not capture information.

g)

In the Legal Representative section , do not capture information.

h)

In the Payment Origin section :

Select Others .

In the Specify field , write Regularization of vehicles and note the vehicle identification number (NIV) of the vehicle subject to importation. Said information must be captured with capital letters and without accents.

Click on Insert Data .

i)

In the Payment Concept section :

In Code - Payment Concept , select the key:

700163-

Fee. Temporary transition measure .

In the Amount Due field , capture the amount of $2,500.00 (two thousand five hundred pesos 00/100 M.N.).

In the Description field , capture the data of the domicile of the vehicle owner (street, exterior number, interior number, neighborhood, municipality, federal entity and postal code). Said information must be captured with capital letters and without accents.

Click on Insert Data .

III.

Click on I am not a robot , capture the characters shown in the box and subsequently click on Validate .

IV.

Click on Generate Capture Line .

Once the capture line is generated, the payment must be made before the authorized credit institutions through the payment means offered by the institution in question.

The authorized credit institutions will deliver the bank payment receipt with digital seal generated by these that allows authenticating the payment made, which will be the proof of payment of the fee.

Decree promoting the regularization of used vehicles of foreign origin

3, 6. "

SECOND. Transitional Article NINE is modified and Transitional Article TEN of the General Rules of Foreign Trade for 2023, published in the Official Gazette on 27/12/2023, is repealed, to read as follows:

" NINE. Rules 1.3.8, 1.3.9, 1.3.10, 1.3.11, 1.3.12 and 1.3.13 shall be applicable until December 31, 2023 and, in the scenario established by Transitional Fourth of the " Decree exempting the payment of import tariff and granting administrative facilities to various merchandise of the basic basket and basic consumption of families " , published in the Official Gazette on 06/01/2023, until April 30, 2024.

TEN. It is repealed. "

Transitional

SOLE. This Resolution shall enter into force starting the day following its publication in the Official Gazette and its content shall take effect in terms of rule 1.1.2 of the RGCE for 2023.

Sincerely,

Mexico City, January 31, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Attorney Ricardo Carrasco Varona signs .- Initials/Signature.

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