2023-12-22 | DOF 5712301Added
This resolution amends Rules 5, 9, 20, 38, 39, and 60, and the Annex of the General Rules regarding customs provisions of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership published on December 28, 2018. It adds new Rules 3.1 and 5.1, defining non-originating goods and prohibiting subsequent preferential tariff treatment requests based on exporter or producer certification if the importer has already issued a valid origin certification for the same importation. Importers certifying origin must retain supporting documents for five years following importation, and customs authorities may suspend preferential treatment for identical goods if false declarations are detected. The measures enter into force on December 29, 2023.
Official Gazette of the Federation: 22/12/2023
RESOLUTION AMENDING THE ONE ESTABLISHING THE GENERAL RULES REGARDING THE APPLICATION OF CUSTOMS PROVISIONS OF THE COMPREHENSIVE AND PROGRESSIVE AGREEMENT FOR TRANS-PACIFIC PARTNERSHIP AND ITS ANNEX
In the margin a seal with the National Shield, reading: United Mexican States.- FINANCE.- Ministry of Finance and Public Credit.
The Ministry of Finance and Public Credit, based on articles 16 and 31 of the Organic Law of the Federal Public Administration; 1st and 144, sections XXIII and XXV of the Customs Law, and 1, 3 and 6, section XXXIV of the Internal Regulations of the Ministry of Finance and Public Credit, as well as in Chapter 3 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, and
CONSIDERATIONS
That on November 29, 2018, the "Promulgation Decree of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, made in Santiago de Chile, on the eighth of March of two thousand eighteen" (Treaty), was published in the Official Gazette of the Federation, which entered into force on December 30, 2018 for Australia, Canada, Japan, Mexico, New Zealand and Singapore;
That on December 28, 2018, the "Resolution establishing the General Rules regarding the application of customs provisions of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership and its annex" was published in the Official Gazette of the Federation, which entered into force on December 30, 2018;
That in accordance with article 3.20 "Requests for Preferential Tariff Treatment" of Chapter 3 "Rules of Origin and Origin-Related Procedures" of the Treaty, an importer may request preferential tariff treatment for a good, based on a certificate of origin issued by the exporter, producer or importer;
That, in relation to the above, for the case of Mexico, it was agreed that the implementation of the certificate of origin issued by the importer, would be no later than five years after the entry into force of the Treaty for our country, and
That it is convenient to make known to foreign trade operators the provisions regarding the certificate of origin issued by the importer, so that goods originating from the countries Party to the Treaty, continue to benefit from the preferential tariff treatment provided therein, granting legal certainty regarding the obligations for the importer in those cases that certify the origin of the goods, derived from the implementation of the Treaty, has seen fit to issue the following
RESOLUTION AMENDING THE ONE ESTABLISHING THE GENERAL RULES REGARDING THE APPLICATION OF CUSTOMS PROVISIONS OF THE COMPREHENSIVE AND PROGRESSIVE AGREEMENT FOR TRANS-PACIFIC PARTNERSHIP AND ITS ANNEX
Sole. The following are AMENDED: rules 5; 9, third paragraph; 20; 38, first paragraph; 39, first paragraph and section III and second paragraph; 60, second paragraph, and of the annex section I; and the following are ADDED: rules 3.1; 5.1; 9, with a fourth and fifth paragraphs; 39, with a third paragraph, and to the annex with a section V, passing the current sections V, VI, VII and VIII to be sections VI, VII, VIII and IX, respectively, of the Resolution establishing the General Rules regarding the application of customs provisions of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership and its annex, published in the Official Gazette of the Federation on December 28, 2018, to read as follows:
" 3.1.- For the purposes of article 2.14 (4) of the Treaty, non-originating good shall be understood as the good that does not comply with the provisions of Chapters 3 and 4 of the Treaty originating from one of the Parties.
5.- For the purposes of article 3.20 (1) and (3) of the Treaty, to make a request for preferential tariff treatment, the importer must transmit and present a copy of the valid certificate of origin, even in electronic format, issued by the importer, exporter or producer and that complies with the requirements of Chapter 3 of the Treaty.
5.1.- For the purposes of article 3.20 (2) (d) of the Treaty, the importer who has presented a valid certificate of origin issued by them, may not make a subsequent request for preferential tariff treatment for the same importation, based on a certificate of origin issued by the exporter or producer.
9.- ...
For the purposes of section II of the previous paragraph, producer information shall be understood as the document issued by them, in which they declare that the good qualifies as originating.
When the importer certifies the origin of a good, the certification must be filled out on the basis that the importer has:
I.
The information that accredits that the good is originating, or
II.
Reasonable confidence in the supporting documentation provided by the exporter or producer that the good is originating.
For the purposes of section II of the previous paragraph, exporter or producer documentation shall be understood as the document issued by them, in which they declare that the good qualifies as originating.
20.- For the purposes of article 3.26 (1) of the Treaty, and in accordance with what is established in the Code, the importer who requests preferential tariff treatment for a good must keep, for a period of five years counted from the day following the date of importation, the documents related to this, including the valid certificate of origin; as well as the records necessary to demonstrate that the good is originating and qualifies for preferential tariff treatment, in the event that the request was based on the certificate of origin issued by them.
38.- For the purposes of article 3.27 (12) of the Treaty, when through origin verifications of identical goods the customs authority identifies a pattern of conduct of an importer, exporter or producer regarding the presentation of false or unfounded declarations, in the sense that an imported good qualifies as originating, it may suspend the preferential tariff treatment to the identical goods imported, exported or produced, by that importer, exporter or producer, respectively, until it is demonstrated that the identical goods qualify as originating.
...
39.- In accordance with the provisions of article 3.27 (13) of the Treaty, the sending and notification of any document issued by the customs authority due to an origin verification addressed to the importer, exporter or producer of the good in the territory of another Party, must be carried out based on the contact information provided in the valid certificate of origin and through:
...
III.
Tax mailbox, as appropriate.
Faced with the impossibility of the customs authority notifying any document through the means indicated in sections I and II of the first paragraph of this rule, the notification must be carried out in accordance with what is established in the Code for notifications that must take effect abroad.
Notifications that must be made to persons located in national territory, must be carried out in accordance with what is established in the Code.
60.- ...
Such advice or information will be provided through the telephone guidance number MarcaSAT from anywhere in the country 5562722728 or (+52) 5562722728 from outside the country, or through the internet page of the Tax Administration Service ( www.sat.gob.mx) . "
TRANSITORY PROVISIONS
SOLE. - This Resolution shall enter into force on December 29, 2023.
Sincerely
Mexico City, December 18, 2023.- In substitution for absence of the Secretary of Finance and Public Credit based on the first paragraph of article 50 of the Internal Regulations of the Ministry of Finance and Public Credit, the Undersecretary of Finance and Public Credit, Gabriel Yorio González.-
Signature.
ANNEX of the Resolution establishing the General Rules Regarding the Application of Customs Provisions of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership
MINIMUM INFORMATION REQUIREMENTS OF THE CERTIFICATE OF ORIGIN
"
...
I.
Certificate of Origin by the Importer, Exporter or Producer. Indicate if the certifier is the importer, exporter or producer in accordance with article 3.20 of the Treaty.
...
V.
Importer. Provide, if known, the name, address, email address and telephone number of the importer; in case of being different from the certifier.
... " .
Sincerely
Mexico City, December 18, 2023.- In substitution for absence of the Secretary of Finance and Public Credit based on the first paragraph of article 50 of the Internal Regulations of the Ministry of Finance and Public Credit, the Undersecretary of Finance and Public Credit, Gabriel Yorio González.-
Signature.
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