Regulatory Alerts2023-12-12 | DOF 5711050Added
Sixth Resolution of Modifications to the General Rules of Foreign Trade for 2023 and Annexes 1 and 5
This resolution modifies Rule 7.3.3, Section XIII and XVIII of the General Rules of Foreign Trade for 2023, establishing procedures for Authorized Economic Operators to transfer temporarily imported goods to national residents without physical presentation of goods and defining consolidated customs declaration timelines. It introduces Form E15 in Annex 1, requiring companies to assume joint liability for tax obligations derived from sales by non-residents without a permanent establishment in the country. The resolution enters into force the day after its publication in the Official Gazette, with specific modifications to Rule 7.3.3 and Form E15 becoming effective on January 1, 2024.
More like this from SHCP
SHCP published 15 documents in the last 30 days. We email you each new one the day it's published.