Resolution Amending the Resolution Establishing General Rules Regarding Customs Provisions of the Treaty Between the United Mexican States, the United States of America and Canada and Its Annexes

Official Gazette of the Federation: 22/12/2023

RESOLUTION amending the diverse one establishing the General Rules regarding the application of customs provisions of the Treaty between the United Mexican States, the United States of America and Canada and its annexes

In the margin a seal with the National Shield, stating: 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 5 of the Treaty between the United Mexican States, the United States of America and Canada, and

WHEREAS

That on June 29, 2020, the "Promulgatory Decree of the Protocol Substituting the North American Free Trade Agreement with the Treaty between the United Mexican States, the United States of America and Canada, done in Buenos Aires, on the thirtieth of November two thousand eighteen; of the Modifying Protocol to the Treaty between the United Mexican States, the United States of America and Canada, done in Mexico City on the tenth of December two thousand nineteen; of six parallel agreements between the Government of the United Mexican States and the Government of the United States of America, concluded by exchange of letters dated in Buenos Aires, on the thirtieth of November two thousand eighteen, and of two parallel agreements between the Government of the United Mexican States and the Government of the United States of America, concluded in Mexico City, on the tenth of December two thousand nineteen" (Treaty) was published in the Official Gazette of the Federation, which entered into force on July 1, 2020;

That on June 30, 2020, the "Resolution establishing the General Rules regarding the application of customs provisions of the Treaty between the United Mexican States, the United States of America and Canada and its annexes" was published in the Official Gazette of the Federation, which entered into force on July 1, 2020;

That on September 10, 2020, the "Resolution amending the diverse one establishing the General Rules regarding the application of customs provisions of the Treaty between the United Mexican States, the United States of America and Canada and its annexes" was published in the Official Gazette of the Federation, which entered into force on September 11, 2020;

That in accordance with article 5.2 "Requests for Preferential Tariff Treatment" of Chapter 5 "Origin Procedures" of the Treaty, an importer may request preferential tariff treatment for a good that qualifies as originating, based on a certification 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 certification of origin by the importer, would be no later than three years and six months after the entry into force of the Treaty;

That the Free Trade Commission of the Treaty adopted Decision No. 2 and its Annexes, which took effect from May 18, 2021, whereby Annex I includes the Uniform Regulations regarding the interpretation, application and administration of Chapter 4 (Rules of Origin), Chapter 5 (Origin Procedures), Chapter 6 (Textile and Apparel Goods) and Chapter 7 (Customs Administration and Trade Facilitation) of the Treaty;

That on August 13, 2021, the "Agreement by which the Ministry of Economy makes known the Uniform Regulations regarding the interpretation, application and administration of Chapter 4 (Rules of Origin), Chapter 5 (Origin Procedures), Chapter 6 (Textile and Apparel Goods), and Chapter 7 (Customs Administration and Trade Facilitation) of the Treaty between the United Mexican States, the United States of America and Canada" was published in the Official Gazette of the Federation;

That it is convenient to provide certainty to foreign trade operators and customs authorities regarding requests for preferential tariff treatment after importation and the refund of tariffs that may have been paid in excess, in accordance with the Treaty, and

That with the purpose of providing certainty regarding the provisions in the Treaty when the importer certifies the origin of a good, and to establish the guidelines that must be observed by the latter when issuing the certification of origin, as well as the obligations and responsibilities assumed for this effect, it has seen fit to issue the following

RESOLUTION AMENDING THE DIVERSE ONE ESTABLISHING THE GENERAL RULES REGARDING THE APPLICATION OF CUSTOMS PROVISIONS OF THE TREATY BETWEEN THE UNITED MEXICAN STATES, THE UNITED STATES OF AMERICA AND CANADA AND ITS ANNEXES

Sole. The following are AMENDED: rules 1, section XIX; 30, first and second paragraphs; 33, sections VII and VIII; 42; 62; 63, second paragraph; 63.2, second paragraph; 63.3, second paragraph; 72, first paragraph; 85; 87, first and third paragraphs; and of annex 1, first paragraph and sections I and V; and the following are ADDED: rules 25.3; 33, with a section IX; 63, with a third paragraph, the current third paragraph becoming the fourth paragraph, of the Resolution establishing the General Rules regarding the application of customs provisions of the Treaty between the United Mexican States, the United States of America and Canada and its annexes, published in the Official Gazette of the Federation on June 30, 2020 and its subsequent modification, to read as follows:

"1.- ...

XIX.

"Uniform Regulations", those adopted through Decision No. 2 of the Free Trade Commission of the Treaty, regarding the interpretation, application and administration of Chapter 4 (Rules of Origin), Chapter 5 (Origin Procedures), Chapter 6 (Textile and Apparel Goods), and Chapter 7 (Customs Administration and Trade Facilitation) of the Treaty, made known by the Ministry of Economy through Agreement published in the Official Gazette of the Federation on August 13, 2021;

...

25.3.- For the purposes of article 5.2(2)(d) of the Treaty, the importer may request preferential tariff treatment based on a valid certification of origin issued by the latter, provided that:

I.

It is not based on a certification of origin or written declaration issued by the exporter or producer, and

II.

It does not make a subsequent request for preferential tariff treatment for the same importation, based on a certification of origin issued by the exporter or producer.

30.- In accordance with the provisions of article 5.3(1) and (3) of the Treaty, when a producer or an importer certifies the origin of a good, said certification must be issued on the basis that the producer or the importer, has the information and documents necessary to prove that the good is originating.

For the purposes of the provisions of article 5.3(2) of the Treaty, when an exporter, who is not the producer, certifies the origin of a good, said certification may be issued on the basis that the exporter has:

...

33.- ...

VII.

Transmit and present the eligibility certificate when applicable, in accordance with the provisions of the "Decree establishing the applicable rate of the General Import Tax for goods originating from North America", which for such purposes is issued, in which the applicable rate of the general import tax for the non-originating good imported under the Treaty is established, in force on the date in question;

VIII.

Declare in the customs entry the corresponding key according to Annex 22 of the General Foreign Trade Rules in force regarding the Declaration of non-application of the sugar reexport program "Sugar Reexport Program" in cases where so provided by the "Decree establishing the applicable rate of the General Import Tax for goods originating from North America" which for such purposes is issued, in which the applicable rate of the general import tax for the originating good imported under the Treaty is established, and

IX.

If the request for preferential tariff treatment is based on a certification of origin issued by the importer, in accordance with article 5.4(1)(d) of the Treaty, it will have to demonstrate at the request of the customs authority that the good is originating.

42.- For the purposes of article 5.8(1) of the Treaty and in accordance with the provisions of the Code, the importer requesting preferential tariff treatment for a good, must keep for a period of no less than 5 years counted from the day following the date of importation, the documents related to this, including the valid certification of origin; all 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 certification of origin issued by the latter, as well as the information, including documents, necessary to demonstrate compliance with the provisions of rule 33, section VI of this Resolution, if applicable.

62.- For the purposes of article 5.9(17) of the Treaty, when through origin verifications 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 preferential tariff treatment to identical goods imported, exported or produced, by that importer, exporter or producer, respectively, until it demonstrates that the identical goods qualify as originating, in accordance with the provisions of Chapters 4, 5 and 6 of the Treaty.

63.- ...

For the purposes of the preceding paragraph, it will be sufficient for the customs authority to rely on the contact information of the certifier, exporter or producer provided in the valid certification of origin.

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 the provisions of the Code for notifications that must take effect abroad.

...

63.2.- ...

For the purposes of the provisions of the preceding paragraph, the notification must be presented before the Central Administration for Audit of Foreign Trade Operations of the Tax Administration Service, located at Hidalgo Avenue, number 77, Hidalgo access, Guerrero neighborhood, C.P. 06300, territorial demarcation Cuauhtémoc, Mexico City, before turnstiles, right side, and sent to the email acaoce.origen@sat.gob.mx.

63.3.- ...

For the purposes of the provisions of the preceding paragraph, the declaration must be presented before the Central Administration for Audit of Foreign Trade Operations of the Tax Administration Service, located at Hidalgo Avenue, number 77, Hidalgo access, Guerrero neighborhood, C.P. 06300, territorial demarcation Cuauhtémoc, Mexico City, before turnstiles, right side, and sent to the email acaoce.origen@sat.gob.mx.

72.- In accordance with the provisions of article 5.11 of the Treaty, when originating goods have been imported into national territory and preferential tariff treatment has not been requested in accordance with the Treaty, the importer may request the refund of tariffs paid in excess, for which purpose it must rectify the customs entry and present the corresponding request, no later than one year after the date on which the importation was carried out, provided that the good had qualified for preferential tariff treatment when imported into national territory and comply with the requirements and conditions as established by the Tax Administration Service through general rules, without prejudice to the verification powers of the customs authority.

...

85.- For the purposes of the provisions of article 7.6 of the Treaty, the advice or information provided in said article regarding tariff refund 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).

87.- In accordance with the provisions of article 7.16 of the Treaty, a customs office may, on its own initiative or at the request of an importer or exporter, request the competent authority of the National Customs Agency of Mexico to provide guidance on the adequate application of laws, regulations and procedures for importation to, exportation from, or transit through the national territory, with respect to a specific customs operation, regardless of whether the operation is future, pending, or has been completed.

...

For such effects, the customs offices will send their request for guidance to the email facilitacion@anam.gob.mx, attaching where applicable, the free written document that the importer or exporter had presented to it, which must contain the following elements:

...".

TRANSITIONAL PROVISIONS

SOLE.- This Resolution will enter into force on December 29, 2023.

Sincerely

Mexico City, December 18, 2023.- In substitution for the 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 1 of the Resolution establishing the General Rules regarding the Application of Customs Provisions of the Treaty between the United Mexican States, the United States of America and Canada

MINIMUM INFORMATION REQUIREMENTS OF THE CERTIFICATION OF ORIGIN

"A certification of origin that is the basis for making a request for preferential tariff treatment must include the following elements, in accordance with Annex 5-A of the Treaty:

I.

Certification of Origin by the Importer, Exporter or Producer. Indicate whether the certifier is the importer, exporter or producer, in accordance with article 5.2 (Requests for Preferential Tariff Treatment).

...

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 the 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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