Second Resolution of Modifications to the General Rules of Foreign Trade for 2023 and Annexes 2, 4, 6 and 21

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DOF: 25/04/2023

SECOND Resolution of Modifications to the General Rules of Foreign Trade for 2023 and Annexes 2, 4, 6 and 21

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- FINANCE.- Ministry of Finance and Public Credit.- Tax Administration Service.

SECOND RESOLUTION OF MODIFICATIONS TO THE GENERAL RULES OF FOREIGN TRADE FOR 2023 AND ANNEXES 2, 4, 6 AND 21

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

FIRST. Rules 1.2.4., fraction I; 1.3.3., first paragraph, fraction XXIII; 1.11.1., first paragraph, fraction III; 1.12.1., third paragraph; 1.12.12., third paragraph; 3.5.9., first paragraph, fraction I, third paragraph; 3.7.18., first paragraph, fraction VI; 4.8.2., and 6.1.1., second paragraph; are reformed; and rule 2.4.10., third paragraph of the General Rules of Foreign Trade for 2023, is repealed, to read as follows:

"Schedule for document reception

1.2.4.

...

I.

In the official offices of the administrative units of the SAT, during hours from 8:00 to 14:30, except for those procedures where a specific schedule is expressly indicated.

II.

and III.

...

Law 2, 9th-E, CFF 12, 13, CFF Regulations 7, RGCE 1.2.1., 1.2.2., 2.1.1., Annex 4

Grounds for suspension in the registers

1.3.3.

...

I.

to XXII.

...

XXIII.

When they are found in any of the circumstances established in article 9 of the Decree on used vehicles.

XXIV.

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, CFF Regulations 29, Decree on used vehicles 9, IMMEX Decree 7, 24, 27, LIGIE 1, Chapters 50 to 64 and 74, Regulations 39, 84, 87, 177, RGCE 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

Integration of the Council

1.11.1.

...

I. and II.

...

III.

Two Councilors, who will be the heads of the AGACE and the DGJA.

IV.

...

...

...

...

Law 47, 48, RGCE 1.2.2., 1.2.9., Annex 2

Authorization to operate as a customs agency

1.12.1.

...

...

The authority must resolve within a period of three months counted from the day following that on which the file is found to be properly integrated. It is understood that the file is properly integrated when all the necessary requirements to resolve the request are met, or when the period indicated in the previous paragraph expires, regardless of whether the information and documentation required have been provided; for this effect, the authority will issue a letter stating:

I. to III.

...

...

Law 1, 167-D, 167-E, 167-I, CFF 18, 37, RGCE 1.2.2., Annex 2

Authorization to customs agencies to act in additional customs offices

1.12.12.

...

...

The authority must resolve within a period of three months counted from the day following that on which the file is found to be properly integrated. It is understood that the file is properly integrated when all the necessary requirements to resolve the request are met, or when the period indicated in the previous paragraph expires, regardless of whether the information and documentation required have been provided; for this effect, the authority will issue a letter stating:

I. to III.

...

...

Law 167-I, RGCE 1.2.2., Annex 2

Base marking

2.4.10.

...

...

It is repealed.

Law 144, 148, 149, RGCE 2.4.9.

Exemption of guarantee for estimated prices for used vehicles

3.5.9.

...

I.

...

...

If as a result of the review of the documentation presented by the company applying for registration, the Tax Revenue Policy Unit requires that the content of some document(s) be clarified, it will request, on a single occasion, through the DGJA, that the applying company present information complementary that answers the questions manifested regarding this matter. This information must be presented within a maximum period of one month counted from the date on which the requirement is notified by the DGJA. If the requirement is not complied with within the established period, the request will be considered not presented.

II. and III.

...

...

...

...

...

...

...

...

...

Law 2, 136, 137 BIS 2, Resolution that establishes the mechanism to guarantee the payment of contributions in merchandise subject to estimated prices by the Ministry of Finance and Public Credit 11, CFF 27, RGCE 1.2.2., 1.8.1., 3.1.37., 3.5.10., Annexes 2 and 22

Act of start of PAMA for irregularities in Fiscal Precincts

3.7.18.

...

I. to V.

...

VI.

The means of transport damage the facilities used in the customs operation by the customs authority, provided that the damage is paid or guaranteed, the provisions of the present rule may be invoked. In this case, the fine referred to in article 193, fraction II of the Law applies, for committing the offense provided for in article 192, fraction II of the Law.

VII. to X.

...

...

Law 14, 46, 89, 144, 150, 152, 153-A, 176, 178, 180, 180-A, 181, 184, 185, 190, 191, 192, 193, Regulations 200, RGCE 1.6.2., 2.4.12., Annex 22

Periods of stay of foreign merchandise under the regime of Strategic Fiscalized Precinct

4.8.2.

For the purposes of articles 135-C, first paragraph of the Law and Third, fraction III, of the "Decree for the promotion of the strategic fiscalized precinct and the regime of strategic fiscalized precinct", published in the DOF on February 4, 2016, foreign merchandise that is introduced into the strategic fiscalized precinct regime may remain in the precinct for a period of up to twenty-four months; regarding the merchandise referred to in fractions I, II and III of said article of the Law, the stay period will be for the duration of the authorization.

Law 135-B, 135-C, Decree for the promotion of the strategic fiscalized precinct and the regime of strategic fiscalized precinct 3

Rectification of customs declarations

6.1.1.

...

For such purposes, as appropriate, a request will be presented in accordance with rule 1.2.2., first paragraph before the DGOA, or, using the format called "Authorization for rectification of customs declarations", from Annex 1, before the ACAJACE, accompanying the documents that support the error or the justification of the request, on a storage device for any electronic equipment.

...

...

...

Law 47, 89, CFF 17-K, 69, 69-B, LIGIE 1, Chapter 87, Regulations 137, 138, RGCE 1.2.1., 1.2.2., Annexes 1, 14 and 22"

SECOND. The First Modification to Annexes 2 and 6 of the RGCE for 2023 is made known. Likewise, the Second Modification to Annexes 4 and 21 of the RGCE for 2022 is made known.

For the purposes of Annexes 4 and 21 of the RGCE for 2022, the First Modification to Annexes 4 and 21 shall be understood as the one published in the DOF on November 28, 2022.

Transitory Provisions

FIRST. This Resolution will enter into force from the day following its publication in the DOF, with the exception of the following:

I.

The modification to rule 4.8.2., will enter into force three months following the publication in the DOF of this Resolution.

II.

The modification to Annex 4, will be applicable from April 19, 2023 in terms of rule 1.1.2. of the RGCE for 2023.

SECOND. Foreign merchandise introduced into the strategic fiscalized precinct regime prior to the entry into force of the reform to rule 4.8.2., may remain in the cited regime for the periods established in the provisions in force at the time of their introduction, provided that the persons authorized to assign merchandise to the strategic fiscalized precinct regime generate, in the system provided for in rule 4.8.3., a specific report of the merchandise that is in their inventories on the day prior to the entry into force of the reform to rule 4.8.2. in accordance with this Resolution, which they must keep available to the customs authorities.

Respectfully,

Mexico City, April 13, 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, Lic. Ricardo Carrasco Varona signs. - Rubric.

FIRST MODIFICATION TO ANNEX 2 OF THE GENERAL RULES OF FOREIGN TRADE

FOR 2023

Foreign Trade Procedures

Content

I.

...

II.

Procedures.

1/LA to 29/LA

...

30/LA

Authorization to operate as a customs agency.

31/LA to 35/LA

...

36/LA

Authorization to customs agencies to act in additional customs offices.

37/LA to 148/LA

...

I.

...

II.

Procedures.

...

...

30/LA Authorization to operate as a customs agency.

Procedure

Service

Description of the Procedure or Service

Amount

I present this authorization request to constitute a customs agency.

Free

Payment of rights

Cost: $68,388.00

(sixty-eight thousand three hundred and eighty-eight pesos 00/100 m.n.).

Who can request the Procedure or Service?

When is it presented?

The representative or legal representative of the civil society or the customs agents who have constituted it.

At any time.

Where can I present it?

Before the Official Office of the General Legal Directorate of Customs, located at Paseo de la Reforma No. 10, Ground Floor, Tabacalera Neighborhood, Cuauhtémoc Municipality, Postal Code 06030, Mexico City, during hours from Monday to Thursday from 9:00 to 18:00 and Friday from 9:00 to 15:00.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?

Go with the procedure documentation to the authority office mentioned in the previous section.

Deliver the documentation to the authority in charge of the procedure.

Receive and keep the stamped free writing, as a receipt of receipt.

What requirements must I meet?

Free writing, in which it must be stated:

a)

Customs agent patent number.

b)

If applicable, authorization number to act in additional customs offices to that of their assignment.

c)

The customs offices in which the services will be provided among those that have as assigned and authorized the customs agent or agents who integrate the society, considering as the assignment customs office that which has authorized the customs agent who coincides with the fiscal address of the customs agency and, in case of not coinciding, may choose, among the authorized ones, the assignment customs office.

Constitutive act of the civil society, constituted in accordance with Mexican laws, in which the following is stated:

a)

The society is integrated by Mexican citizens with a clause excluding foreigners.

b)

The customs agent or agents are partners and have social capital within the society.

c)

The object of the society is to promote on behalf of others the customs clearance of merchandise, in the different regimes provided for in the Customs Law.

d)

The data of registration in the Public Commerce Register.

Documentation accrediting that the representative or legal representative who signs the request, has faculties for acts of administration.

Document or documents accrediting that the value of the fixed assets of the civil society is greater than $500,000.00 (five hundred thousand pesos 00/100 m.n.), such as, among others, CFDI or property titles, regarding real estate, which must be registered in their accounting which will be stated in the financial statements or the accounting register of the society.

Social statutes, integrated into the constitutive act, aimed at establishing best corporate practices that contribute to the efficient functioning of the administration and oversight bodies of the civil society, in which in addition, at least the following functions to be carried out by the said administration and oversight bodies are indicated: supervise the operation of the society to ensure due compliance with the regulations applicable to it; maintain processes that allow for due transparency in administration through the responsible handling of financial information and communication between partners, as well as implement mechanisms for the identification, administration and control of risks; have a procedure that contributes to the continuity of the society and of the specialized services it provides, in the event of voluntary withdrawal or permanent incapacity, death, resignation or any separation of functions of the partners or members of the governing and administrative bodies of the society, and ensure that the society's governance model contributes to the adequate and full compliance with its social object.

Code of Ethics that must be observed by the members of the civil society.

It will be considered that the society accredits that it has economic solvency, as well as technical and administrative capacity in the provision of services related to the customs agency, when they present the documentation indicated in numeral 4.

Obtain technical opinion from the General Directorate of Modernization, Equipment and Customs Infrastructure, at the request of the General Legal Directorate of Customs, in which it is stated that it has the means of computing and data transmission linked with the SAT electronic customs system and with simultaneous registration of foreign trade operations.

To obtain said technical opinion, a copy of the service provision contract celebrated with the person authorized to provide the services of electronic pre-validation of data contained in customs declarations, with a minimum validity of two years, and a copy of the document accrediting that it has systems for the capture of customs declarations, must be presented along with the request.

List with the full name, RFC, CURP and email address, of the customs attorneys, employees or authorized dependents of the customs agent who incorporates into the customs agency.

Declaration, under oath, of the administrator or the person or persons who have conferred the general direction, management or administration of the legal entity, whatever name they may be designated; of the legal representative of the same, as well as of the partners, that they have economic solvency.

Copy of the payment receipt of rights with the digital seal or the original of the payment receipt from the institution in question, made through the electronic scheme e5cinco.

The help sheet for the payment of rights can be obtained at the following link: https://aplicacionesc.mat.sat.gob.mx/ e5cinco/

What conditions must I meet?

Be registered and active in the RFC.

Have a valid e.firma.

Be up to date in the fulfillment of tax obligations.

The customs agents who integrate the customs agency must not be subject to any procedure of inability, suspension, cancellation or extinction of the patent they hold.

The administration and oversight bodies of the civil society, in addition to complying with the obligations provided for in the Law of the matter, must permanently comply with the functions indicated in article 167-D of the Law Customs.

The customs agency must be integrated with at least one customs agent.

The administrator or the person or persons who have conferred the general direction, management or administration of the legal entity, whatever name they may be designated, as well as the legal representative of the same, must be Mexican citizens.

The partners, including the customs agents, must not be members of another customs agency.

The conditions indicated in numerals 1, 2 and 3, apply to the civil society, to the customs agent, to the administrator or the person or persons who have conferred the general direction, management or administration of the legal entity, whatever name they may be designated, and to the legal representative of the society.

The conditions indicated in numerals 1 and 3 apply to all partners who integrate the society.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?

Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?

Not applicable.

No.

Resolution of the Procedure or Service

The resolution of the authorization will be notified personally to the representative, legal representative or person authorized to hear and receive notifications and the General Legal Directorate of Customs will publish on the SAT Portal, the name of the customs agents and of the attorneys that integrate it, as well as the denomination or trade name of the customs agency.

After the period of three months has passed without the resolution being notified, the interested party may consider that the authority resolved negatively.

Maximum period for the ANAM to resolve the Procedure or Service

Maximum period for the ANAM to request additional information

Maximum period to comply with the requested information

Three months.

Three months.

Ten business days.

What document do I obtain at the end of the Procedure or Service?

What is the validity of the Procedure or Service?

Response letter.

Indefinite.

ATTENTION CHANNELS

Consultations and doubts

Complaints and reports

Not applicable.

·

Email: denuncias@anam.gob.mx

·

On the SAT Portal: https://www.sat.gob.mx/aplicacion/ 50409/presenta-tu-queja-o-denuncia

·

Red phones located in the Customs offices and the offices of the ANAM.

Additional information

The maximum period for the Mexican National Customs Agency to resolve the procedure will be counted from the day following that on which the file is found to be properly integrated, in accordance with rule 1.12.1.

Legal basis

Articles 167-D, 167-E, 167-I of the Customs Law, 51-VII of the Federal Law of Rights; 18 and 18-A of the Federal Tax Code, rules 1.2.2. and 1.12.1. of the General Rules of Foreign Trade and Annex 19 of the Fiscal Miscellaneous Resolution.

...

36/LA Authorization to customs agencies to act in additional customs offices.

Procedure

Service

Description of the Procedure or Service

Amount

I present this authorization request to operate in additional customs offices to those authorized for the development of their functions.

Free

Payment of rights

Cost: $2,267.00 (two thousand two hundred and sixty-seven pesos 00/100 m.n.)

Who can request the Procedure or Service?

When is it presented?

Customs agencies.

At any time.

Where can I present it?

Before the Official Office of the General Legal Directorate of Customs, located at Paseo de la Reforma No. 10, Ground Floor, Tabacalera Neighborhood, Cuauhtémoc Municipality, Postal Code 06030, during hours from Monday to Thursday from 9:00 to 18:00 and Friday from 9:00 to 15:00.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?

Go with the procedure documentation to the authority office mentioned in the previous section.

Deliver the documentation to the authority in charge of the procedure.

Receive and keep the stamped free writing, as a receipt of receipt.

What requirements must I meet?

Free writing, in which it must be stated:

a)

Denomination or trade name, RFC and fiscal address of the customs agency.

b)

Indicate the customs office in which you wish to act.

c)

The address for hearing and receiving notifications within the territorial jurisdiction of the customs office where you wish to act.

d)

The justification that supports the request to operate in an additional customs office.

e)

Under oath, that the customs agency, as well as its partners, have the technical, administrative and financial capacity necessary to carry out the clearance of merchandise.

The free writing must attach the following information:

a)

Business plan to operate the additional customs office, stating the probable clients and type of operations that will be carried out, the estimated number of customs declarations to be cleared, the means of transport that will be used, indicating the type of locks that will be used; the name of the attorney who will promote on behalf of the customs agency and of the customs agents who will intervene in the operations and the name of the employees or authorized dependents who will assist in the clearance.

b)

Program of new investments, on physical infrastructure and technology that the customs agency must implement for the provision of its services indicating the works, installations or adaptations to be made, indicating the estimated amount in national currency of the respective investment, as well as the stages and deadlines in which the investments will be made.

The program must be attached when the corresponding request is presented, accrediting the investment within a period not greater than six months, following the notification of the resolution in which it is authorized to operate in the additional customs office to the customs agency.

In case of not complying with what is provided in the previous paragraph, the authorization will be cancelled.

c)

List of the personnel that will be hired to attend the clearance services, including number of employees, stating their full name and RFC.

The social security number of the employees effectively hired must be reported, within a period not greater than six months following the notification of the resolution in which it is authorized to operate in the additional customs office to the customs agency.

In case of not complying with what is provided in the previous paragraph, the authorization will be cancelled.

d)

Training program for the personnel of the customs agency.

What conditions must I meet?

Be registered and active in the RFC.

Have a valid e.firma.

Be up to date in the fulfillment of tax obligations.

Not be subject to any procedure of inability or cancellation of its authorization.

Have an authorization number.

Have presented the annual income tax return corresponding to the last fiscal year.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?

Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?

Not applicable.

No.

Resolution of the Procedure or Service

The resolution of the authorization will be notified personally to the representative, legal proxy, or person authorized to hear and receive notifications.

If the resolution is not notified within a period of three months, the interested party may consider that the authority resolved negatively.

Maximum period for ANAM to resolve the Procedure or Service

Three months.

Maximum period for ANAM to request additional information

Three months.

Maximum period to comply with the requested information

Ten business days.

What document do I obtain upon completing the Procedure or Service?

Response Office.

What is the validity of the Procedure or Service?

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts

Not applicable.

Complaints and reports

·

Email: denuncias@anam.gob.mx

·

On the SAT Portal: https://www.sat.gob.mx/aplicacion/ 50409/presenta-tu-queja-o-denuncia

·

Red phones located at Customs and ANAM offices.

Additional Information

The maximum period for the National Customs Agency of Mexico to resolve the procedure will be calculated from the day following that in which the file is duly integrated, in accordance with rule 1.12.12.

Legal Basis

Articles 144-A, 167-I, third paragraph, fraction I, 167-F, 167-G, 161-I, 167-J and 167-L of the Customs Law, 18 and 18-A of the Federal Tax Code, 51-V of the Federal Rights Law, rules 1.2.2. and 1.12.12. of the General Rules of Foreign Trade and Annex 19 of the Fiscal Miscellany Resolution.

...

Sincerely,

Mexico City, April 13, 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, Lic. Ricardo Carrasco Varona signs. -

Rubric.

SECOND MODIFICATION TO ANNEX 4 OF THE GENERAL RULES

OF FOREIGN TRADE

FOR 2022

Customs Hours

Customs / Customs Section:

Operating Hours:

I to XLVIII.

...

...

XLIX.

PROGRESO CUSTOMS

Import and Export. From Monday to Sunday, 24 hours.

a) ...

...

L.

...

...

Sincerely,

Mexico City, April 13, 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, Lic. Ricardo Carrasco Varona signs. -

Rubric.

FIRST MODIFICATION TO ANNEX 6 OF THE GENERAL RULES

OF FOREIGN TRADE

FOR 2023

Tariff and NICO Classification Criteria

APPENDIX 1

OPERATIONAL RULES OF THE TARIFF CLASSIFICATION COUNCIL

Competence

First. ...

Integration

Second. ...

I. and II.

...

III.

As Councilors, the heads of the DGJA and AGACE.

IV.

...

...

...

Special Guests

Third. The Council, when it deems necessary, may summon special guests, such as the Heads of the Central Administrations of the SAT, General Directors or Coordinators of the SHCP, General Directors of the ANAM or equivalents from any other department or entity, as well as individuals with knowledge of merchandise, tariff nomenclature or both, in order to establish the identification of the goods and their tariff classification, including the corresponding NICO.

...

...

APPENDIX 2

...

Sincerely,

Mexico City, April 13, 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, Lic. Ricardo Carrasco Varona signs. -

Rubric.

SECOND MODIFICATION TO ANNEX 21 OF THE GENERAL RULES

OF FOREIGN TRADE

FOR 2022

Customs authorized to process the customs clearance of certain types of goods.

A.

...

I. to III.

...

IV.

Footwear:

Tariff fraction and

commercial identification number

Description

Note

...

...

...

Customs:

1. Mexico City International Airport.

2. Nuevo Laredo.

3. Ciudad Hidalgo.

4. Progreso.

5. Lázaro Cárdenas.

6. Tijuana.

7. Manzanillo.

8. Tuxpan.

9. Mexico.

10. Veracruz.

11. Guadalajara.

12. Felipe Ángeles International Airport.

V. to VII

...

B.

...

Sincerely,

Mexico City, April 13, 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, Lic. Ricardo Carrasco Varona signs. -

Rubric.

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