Fourth Resolution of Modifications to the General Rules of Foreign Trade for 2023 and its Annex 21

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DOF: 30/10/2023

FOURTH Resolution of Modifications to the General Rules of Foreign Trade for 2023 and its Annex 21

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

FOURTH RESOLUTION OF MODIFICATIONS TO THE GENERAL RULES OF FOREIGN TRADE FOR 2023 AND ANNEXES 1, 2, 10, 17, 20, 21, 22 and 28

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

FIRST. Rules 3.1.11; 3.7.7; 4.6.17, second paragraph; 7.2.1, first paragraph, section X and 7.2.3, seventh paragraph are amended and rules 1.3.3, first paragraph, section XLII and 7.1.6, seventh paragraph, section I of the General Rules of Foreign Trade for 2023 are repealed, to read as follows:

" Causes for suspension in the registries

1.3.3.

...

I. to XLI.

...

XLII.

Repealed.

XLIII. to XLVI.

...

...

...

...

...

Law 2, 36-A, 37-A, 59, 59-A, 86-A, 119, 119-A, 144, 158, 176, 177, 179, 182, LFPIORPI 17, CPF 193, CFF 10, 17-K, 27, 29, 42, 69, 69-B, 134, Regulations of the CFF 29, Used Vehicles Decree 9, IMMEX Decree 7, 24, 27, LIGIE 1, Chapters 50 to 64 and 74, Regulations 39, 84, 87, 177, General Rules of Foreign Trade 1.1.4., 1.2.1., 1.2.2., 1.3.2., 1.3.4., 1.3.7., 2.4.4., 3.1.20., 3.1.25., 4.5.9., 7.1.2., 7.1.3., 7.2.1., 7.4.1., 7.4.3., Annexes 1, 2, 10 and 30, RMF Annex 11

Application of identifiers for introduction of goods under preferential tariff treatment

3.1.11.

For the purposes of Article 36 of the Law, those who introduce goods into the national territory destining them to any customs regime, under preferential tariff treatment, in accordance with the agreements and free trade treaties to which the Mexican State is a Party and are in force, using the keys of the identifiers AL and TL, from appendix 8 of Annex 22, must record the keys of the identifier PO and EO, from the same appendix, except in the following operations:

I. to III.

...

Law 36, LIGIE 1, Chapter 98, General Rules of Foreign Trade Annex 22

Technical consultative meetings for tariff classification

3.7.7.

For the purposes of Articles 2, Section XV, 43, 45, 47, 150 and 152 of the Law, the following shall apply:

I.

When it concerns goods for which there is reasonable doubt regarding the tariff classification and, where applicable, the NICO to be declared in the customs declaration, that it is not goods of difficult identification requiring analysis by the DGJA, nor has a consultation been submitted to the customs authority in terms of Article 47 of the Law to determine their correct tariff classification, the customs agent, customs agency, customs attorney, the importer or exporter, may request by free writing, to the customs authority the holding of a technical consultative meeting for tariff classification and, where applicable, of the NICO prior to the clearance of the goods, in order to present the elements and technical information that allow their full identification, to determine the tariff classification and, where applicable, the NICO that corresponds to the goods susceptible to being presented for clearance.

The customs authority must set the date for the holding of the technical consultative meeting within a period not exceeding two days from the date of receipt of the request and the same shall be held within five days after the receipt of the request.

II.

When as a result of the customs recognition the customs authority determines a tariff classification and, where applicable, a NICO different from those that the customs agent, customs agency, customs attorney, the importer or exporter, declared in the customs declaration, that it is not goods of difficult identification requiring analysis by the DGJA, nor has a consultation been submitted to the customs authority in terms of Article 47 of the Law, the customs agent, customs agency or customs attorney, the importer or exporter, may request by free writing, within the period of ten days referred to in Articles 150, fifth paragraph and 152, fifth paragraph of the Law, the holding of a technical consultative meeting for tariff classification and, where applicable, determination of the NICO, in which the elements and technical information that were used for the tariff classification of the goods are provided.

The corresponding customs authority shall hold the technical consultative meeting within three days following the submission of the corresponding request.

In the event that, as a result of the technical consultative meeting, it is agreed that the tariff classification and, where applicable, the NICO declared by the customs agent, customs agency, customs attorney, importer or exporter, is correct, the customs authority shall issue the definitive resolution in favor of the interested party and, where applicable, shall agree to the lifting of the seizure and the immediate delivery of the goods, leaving the same without effect. Otherwise, the procedure shall continue its legal course.

The provisions in this rule do not constitute an instance.

Law 2, 40, 41, 43, 45, 47, 150, 152, General Rules of Foreign Trade 1.2.2.

Maximum terms for internal transit (Annex 15)

4.6.17.

...

In the case of internal transit of goods from the customs offices of the Mexico City International Airport, Cancun, Guadalajara, Lázaro Cárdenas, Manzanillo, Monterrey, Nuevo Laredo, Querétaro, Toluca, Tijuana and Veracruz destined to the Felipe Ángeles International Airport Customs Office and vice versa, the maximum transfer period shall be five calendar days.

...

Law 128, General Rules of Foreign Trade Annex 15

Terms for the issuance of Resolutions of Registration in the Company Certification Scheme and validity of the Registration

7.1.6.

...

...

...

...

...

...

...

I.

Repealed.

II.

...

...

...

Law 9-A, 9-B, CFF 38, 134, General Rules of Foreign Trade 1.2.1., 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.1.7., 7.1.8., 7.1.10., 7.2.1., 7.2.3., Annex 1

Obligations in the Registration in the Company Certification Scheme

7.2.1.

...

I. to IX.

...

X.

Companies that have the Registration in the Company Certification Scheme in the modes of Trader and Importer, Authorized Economic Operator and/or Certified Business Partner, in any of their categories, whose validity is two years, must make the annual payment of fees established in Article 40, subsection m) and second paragraph of the LFD, through the electronic scheme e5cinco, upon completion of the year in which the resolution authorizing their registration is issued and present it before the AGACE within the following fifteen days, by free writing.

...

...

...

...

Law 100-A, VAT Law 28-A, IEPS Law 15-A, LFD 4, 40, CFF 4, 27, 32-D, General Rules of Foreign Trade 1.2.1., 1.2.2., 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.2.4., 7.2.5., 7.3.1., Annexes 1, 22 and 30, RMF Annex 19

Renewals for the Registration in the Company Certification Scheme

7.2.3.

...

...

...

...

...

...

Companies that have the Registration in the Company Certification Scheme under the mode of VAT and IEPS category A, may renew in categories AA and AAA, provided that in the renewal request they accredit compliance with the requirements of the corresponding category, in which case, the authority shall issue a resolution in accordance with rule 7.1.6. granting for any of the previous categories, a validity of one year.

...

...

LFD 40, General Rules of Foreign Trade 1.2.1., 7.1.1., 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.1.6., 7.2.2., 7.2.4., 7.2.5., Annexes 1 and 30, RMF Annex 19 "

SECOND. The modifications of the following Annexes are announced:

I.

Second Modification to Annex 10 of the General Rules of Foreign Trade for 2022.

For the purposes of this section, the following shall be understood:

a)

First Modification to Annex 10, published in the DOF on November 28, 2022.

II.

Second Modification to Annex 17 of the General Rules of Foreign Trade for 2022.

For the purposes of this section, the following shall be understood:

a)

First Modification to Annex 17, published in the DOF on November 28, 2022.

III.

Second Modification to Annex 20 of the General Rules of Foreign Trade for 2022.

For the purposes of this section, the following shall be understood:

a)

First Modification to Annex 20, published in the DOF on November 28, 2022.

IV.

Fourth Modification to Annex 21 of the General Rules of Foreign Trade for 2022.

V.

Second Modification to Annex 28 of the General Rules of Foreign Trade for 2022.

For the purposes of this section, the following shall be understood:

a)

First Modification to Annex 28, published in the DOF on November 28, 2022.

VI.

Second Modification to Annexes 1 and 22 of the General Rules of Foreign Trade for 2023.

VII.

Third Modification to Annex 2 of the General Rules of Foreign Trade for 2023.

Transitory Articles

First.

This Resolution shall enter into force the day following its publication in the DOF.

Second.

Companies that on the date of publication of this Resolution have in force their Registration in the Company Certification Scheme, mode of VAT and IEPS, categories AA and AAA, during the validity indicated in the last notified office where said registration is granted to them, the provisions of rule 7.2.1., first paragraph, section X of the General Rules of Foreign Trade for 2023, published in the DOF on December 27, 2022, shall apply to them.

Third.

The modifications to rule 3.1.11. and to Annex 22, appendix 8, shall enter into force on December 29, 2023.

Fourth.

The modification to Annex 21 shall enter into force on January 1, 2024.

Sincerely.

Mexico City, October 23, 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, signs the General Legal Administrator, Attorney Ricardo Carrasco Varona .- Signature.

FOURTH MODIFICATION TO ANNEX 21 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2022

Authorized customs offices to process customs clearance of certain types of goods.

A.

...

I.

...

II.

Chemical Precursors:

Tariff heading and commercial identification number	Description	Note
...	...	...

Customs Offices:

1. Of Colombia.
2. Of Veracruz.
3. Of Manzanillo.
4. Of the Felipe Ángeles International Airport.

III. to VII.

...

B.

...

Sincerely.

Mexico City, October 23, 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, signs the General Legal Administrator, Attorney Ricardo Carrasco Varona .- Signature.

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