Sixth Resolution of Modifications to the General Rules of Foreign Trade for 2023 and Annexes 1 and 5

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DOF: 12/12/2023

SIXTH Resolution of Modifications to the General Rules of Foreign Trade for 2023 and Annexes 1 and 5

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

SIXTH RESOLUTION OF MODIFICATIONS TO THE GENERAL RULES

OF FOREIGN TRADE

FOR 2023 AND ANNEXES 1 AND 5

The Tax Administration Service, based on Articles 1st, 2nd, 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. Rule 7.3.3., Section XIII, first paragraph, subsection a), first, third, fourth, fifth, sixth, eighth, ninth and tenth paragraphs and subsection b), first, second, third, fifth and seventh paragraphs and Section XVIII, first paragraph of the RGCE for 2023 are amended, to read as follows:

" Benefits of companies that have Registration in the Company Certification Scheme in the Authorized Economic Operator modality

7.3.3.

...

I. to XII.

...

XIII.

In their customs and foreign trade operations, they may transfer to companies resident in national territory, the goods temporarily imported in accordance with Article 108 of the Law or those resulting from the manufacturing, transformation or repair process, for their definitive import, provided the following is complied with:

a)

The customs declarations with the keys that correspond according to Appendix 2 of Annex 22, that support compliance with the obligation established in Article 108, fifth paragraph of the Law in the name of the company that effects the transfer and the definitive import in the name of the company resident in national territory that receives them, must be presented before the automated selection mechanism, without the physical presentation of the same. Both customs declarations may be presented at different customs offices.

...

For the purposes of the previous paragraphs, the definitive import customs declaration must be presented before the automated selection mechanism on the day the transfer of the goods is effected and the customs declaration that supports compliance with the obligation established in Article 108, fifth paragraph of the Law, may be presented before the automated selection mechanism on the day following that on which the definitive import customs declaration was presented before the automated selection mechanism. In the event that the customs declaration that supports compliance with the obligation established in Article 108, fifth paragraph of the Law is not presented within the indicated period, said customs declaration may be presented before the corresponding customs office within the month following that in which the definitive import customs declaration was processed, provided payment is made of the fine for late presentation referred to in Article 185, Section I of the Law.

In the customs declaration that supports compliance with the obligation established in Article 108, fifth paragraph of the Law, the key in the RFC of the company that receives the goods must be entered, and in the field " discharge block " according to Annex 22, the number, date and key of the paid and modulated customs declaration that supports the definitive import of the transferred goods must be transmitted, in the definitive import, the registration number of the program that corresponds to the company that transfers the goods will be entered. Likewise, in both customs declarations the identifier that corresponds according to Appendix 8 of Annex 22 must be noted.

Likewise, the company that transfers the goods must present form E15 " Manifestation of will to assume joint liability in terms of Rule 7.3.3., Section XIII " of Annex 1, through a clarification case on the SAT Portal, through which it will assume joint liability in terms of Article 26, Section VIII of the CFF, regarding compliance with tax obligations arising from the sale made by the non-resident without permanent establishment in the country; as well as attach the corresponding receipt to the customs declaration that supports compliance with the obligation established in Article 108, fifth paragraph of the Law.

When exercising the facility provided for in this Section, the obligation established in Article 108, fifth paragraph of the Law will be considered fulfilled.

...

When companies effect the transfer of goods in accordance with this rule to companies resident in national territory that have Registration in the Company Certification Scheme, VAT and IEPS modality and/or Authorized Economic Operator modality, they may process a consolidated customs declaration weekly that supports compliance with the obligation established in Article 108, fifth paragraph of the Law and a consolidated customs declaration that supports the definitive import of the goods in the name of the company resident in national territory that receives them, provided they are processed on the same date, using the procedure established in Rule 4.3.21. and in the equivalent document or consolidated notice or value receipt, in addition to that indicated in Section II of the cited rule, the bar code referred to in Appendix 17 of Annex 22 must be declared.

Likewise, the company that transfers the goods in terms of the previous paragraph must present form E15 " Manifestation of will to assume joint liability in terms of Rule 7.3.3., Section XIII " of Annex 1, through a clarification case on the SAT Portal, through which it will assume joint liability in terms of Article 26, Section VIII of the CFF, regarding compliance with tax obligations arising from the sale made by the non-resident without permanent establishment in the country; as well as attach the corresponding receipt to the customs declaration that supports compliance with the obligation established in Article 108, fifth paragraph of the Law.

When the customs declarations are not presented within the period established in this subsection, the corresponding data is not transmitted or there are differences between the goods manifested in the customs declaration that supports compliance with the obligation established in Article 108, fifth paragraph of the Law and the one that supports definitive import, the obligation indicated above will be considered not fulfilled for the goods described in the corresponding customs declaration and the company that has effected the transfer will be responsible for the payment of taxes and their accessories. For these effects, there may be a discrepancy between the value declared in the definitive import customs declaration and the one that supports compliance with the obligation established in Article 108, fifth paragraph of the Law, provided that the value declared in the definitive import customs declaration is greater than that declared in the customs declaration that supports compliance with said obligation.

b)

For the purposes of Articles 97 of the Law and 150 of the Regulation, the return of goods from companies resident in national territory to companies that had transferred them to them in terms of subsection a) of this Section, for having resulted defective or of specifications different from those agreed, will be effected by presenting before the automated selection mechanism, the customs declarations with the keys that correspond according to Appendices 2 and 8 of Annex 22, that support compliance with the obligation established in Article 108, fifth paragraph of the Law in the name of the company resident in national territory that effects the return of the goods and of temporary import in the name of the company that receives said goods in return, without the physical presentation of the same being required.

For this effect, the temporary import customs declaration must be presented before the automated selection mechanism on the day the return of the goods is effected and the customs declaration that supports compliance with the obligation established in Article 108, fifth paragraph of the Law, may be presented before the automated selection mechanism no later than the day following that on which the temporary import customs declaration was presented to the automated selection mechanism, a declaration must be attached to the customs declarations, under protest of telling the truth, signed by the legal representative of the company resident in national territory, in which the reasons for which it effects the return are stated. In the event that the customs declaration that supports compliance with the obligation established in Article 108, fifth paragraph of the Law of the goods is not presented within the indicated period, said customs declaration may be presented before the corresponding customs office within the month following that in which the temporary import customs declaration was processed, provided payment is made of the fine for late presentation referred to in Article 185, Section I of the Law.

In the customs declaration that supports compliance with the obligation established in Article 108, fifth paragraph of the Law, the key in the RFC and the registration number of the program that corresponds to the company that receives the goods in return will be entered and in the field " discharge block " according to Annex 22, the number, date and key of the paid and modulated customs declaration that supports the temporary import of said goods must be transmitted. Likewise, in both customs declarations the identifier that corresponds according to Appendix 8 of Annex 22 must be noted.

...

When the customs declarations are not presented within the periods established in this Section, the corresponding data is not transmitted or there are differences between the goods manifested in the customs declaration that supports compliance with the obligation established in Article 108, fifth paragraph of the Law and the one that supports temporary import, the obligation indicated above will be considered not fulfilled for the goods described in the corresponding customs declaration.

...

The customs declaration that supports compliance with the obligation established in Article 108, fifth paragraph of the Law in the name of the company that effects the return of the goods, will have the purpose of substituting the goods for others of the same class and the substituted goods must be transferred by the companies with IMMEX Program, in accordance with the procedure indicated in subsection a) of this Section, within a period of six months, without the IGI having to be paid in the definitive import customs declaration, provided that in the field " discharge block " according to Annex 22, the number, date and key of the customs declaration that supports compliance with the obligation established in Article 108, fifth paragraph of the Law paid and modulated that had been processed in accordance with this Section by the company resident in national territory is transmitted.

XIV. to XVII. ...

XVIII.

For the purposes of that established in Rule 4.3.21., first paragraph, Section I, subsection a), sixth paragraph, the customs declarations that support compliance with the obligation established in Article 108, fifth paragraph of the Law and temporary import, introduction to fiscal deposit or to strategic fiscalized enclosure, must be paid each week or within the first twenty days of each month, according to the option exercised, including all operations carried out during the week or the immediate previous month.

...

XIX. to XXX. ...

Law 2, 10, 35, 36, 36-A, 37, 37-A, 45, 46, 59, 63-A, 97, 98, 99, 106, 108, 109, 110, 114, 124, 144, 150, 151, 152, 186, 184, 185, IVA Law 1-A, 10, 29, LIGIE 2, CFF 21, 134, Decree granting administrative facilities in Customs and Foreign Trade Matters 2, IMMEX Decree 4, 8, 14, 24, Regulation 150, 170, RGCE 1.2.1., 1.3.3., 1.5.1., 1.6.12., 1.6.13., 1.6.14., 1.6.15., 1.9.10., 1.9.15., 2.2.8., 3.1.3., 3.1.7., 3.1.21., 3.1.31., 3.1.33., 3.7.19., 4.2.5., 4.3.1., 4.3.11., 4.6.15., 4.3.21., 4.5.30., 4.6.26., 6.1.1., 7.1.5., 7.1.7., 7.3.1., Annexes 1, 10, 15 and 22 "

SECOND.

The modifications of the following Annexes are made known:

I.

Third Modification to Annex 1 of the RGCE for 2023.

II.

First Modification to Annex 5 of the RGCE for 2022.

Transitional Articles

First.

This Resolution will enter into force from the day following its publication in the DOF. With regard to the provisions made known in advance on the SAT Portal, their content will take effect in terms of Rule 1.1.2. of the RGCE for 2023.

Second.

The modification to Rule 7.3.3., Section XIII, first paragraph, subsection a), fifth and ninth paragraphs, as well as the addition of form E15 " Manifestation of will to assume joint liability in terms of Rule 7.3.3., Section XIII " of Annex 1, will enter into force on January 1, 2024.

Sincerely.

Mexico City, December 4, 2023. - In substitution for 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, Attorney Ricardo Carrasco Varona signs.-

Signature.

THIRD MODIFICATION TO ANNEX 1 OF THE GENERAL RULES

OF FOREIGN TRADE

FOR 2023

Foreign Trade Forms and Models

I.

...

II.

Foreign Trade Forms.

A. to D.

...

E.

Forms.

F.

...

Indicative References

Form Name

Authority before which it is submitted

Submission method

A. to D. ...

...

...

E. Forms

Form Name

E1. to E14.

...

...

...

E15

Manifestation of will to assume joint liability in terms of Rule 7.3.3., Section XIII.

ACAJACE

SAT Portal

...

...

...

...

III.

...

Indicative References

Model Name

Authority before which it is submitted

Submission method

M1.1. to M1.11.

...

...

...

I.

...

II.

Foreign Trade Forms:

...

E15.

Manifestation of will to assume joint liability in terms of Rule 7.3.3., Section XIII.

Date:

1. Data of the jointly liable party.

1.1. Name or corporate name:

1.2. RFC:

1.3. Address for hearing and receiving notifications:

Street.

External number and/or letter.

Internal number and/or letter.

Neighborhood.

Zip Code.

Municipality/Borough.

Federative Entity.

Phone.

Email.

2. Data of the non-resident without permanent establishment in the country.

2.1. Full name / Name or corporate name:

2.2. RFC or Tax ID:

2.3. Address:

Phone.

Email.

3. Data relating to customs declarations.

Date of temporary import:

--_____

Expiration date:

____--

Customs Declaration No.: ______________________________________________

Description of goods:

Brand: ______________________________________ Model: _____________________________________

Type: ________________________________________ Serial No.: _________________________________

Unit: _____________________________________ Quantity: _______________________________________ ______

Date of definitive import:

--_____

Date of customs declaration whereby the obligation established in Article 108, fifth paragraph of the Law is fulfilled:

____--

Customs Declaration No.: ______________________________________________

Description of goods:

Brand: ______________________________________ Model: _____________________________________

Type: ________________________________________ Serial No.: _________________________________

Unit: _____________________________________ Quantity:

---

4. Manifestation of will to assume joint liability:

I declare under protest of telling the truth the following:

a)

That I am up to date in the fulfillment of my tax obligations.

b)

That the status of my tax address is " Located " .

c)

That I am active in the RFC.

d)

That the data entered in this form are true.

e)

That through this document, joint liability is assumed in terms of Article 26, Section VIII of the CFF and Rule 7.3.3., Section XIII, for the tax obligations that arise due to the sale made by the non-resident without permanent establishment in the country, regarding the goods related to the definitive import customs declaration.

5. Statements of the legal representative.

a)

That I am up to date in the fulfillment of my tax obligations.

b)

That the status of my tax address is " Located " .

c)

That I am active in the RFC.

d)

That the data entered in this form are true.

e)

That the powers granted to me to represent the jointly liable party have not been modified or revoked.

6. Signature.

Name and signature of the jointly liable party or their legal representative

INSTRUCTIONS

General information:

This form is free to print and must be filled out by typewriter or in block letters, with a black or blue ink pen, and the limits of the boxes must not be invaded.

Submission options:

The form must be submitted through a clarification case on the SAT Portal.

Requirements:

I.

Public deed with which the legal representative or the legal attorney accredits their personality, if applicable.

II.

List of goods susceptible to seizure and easy realization, in terms of the provisions of the CFF, with which the payment of the caused taxes is guaranteed.

Additional information:

The goods owned by whoever assumes the joint liability must correspond to the type of goods indicated in Article 155 of the CFF, which sufficiently guarantee the joint liability assumed for the tax obligations that arise due to the sale made by the non-resident without permanent establishment in the country.

...

Sincerely.

Mexico City, December 4, 2023. - In substitution for 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, Attorney Ricardo Carrasco Varona signs.-

Signature.

FIRST MODIFICATION TO ANNEX 5 OF THE GENERAL RULES

OF FOREIGN TRADE

FOR 2022

Compilation of normative and non-binding criteria in foreign trade and customs matters, in accordance with Articles 33, Section I, subsection h), and penultimate paragraph; and 35 of the CFF.

CONTENT

First. For the purposes of Rule 1.1.3., the normative and non-binding criteria in foreign trade and customs matters are made known, as follows:

INDEX

A. and B. ...

...

...

C. Non-binding criteria

...

...

1/LA/NV

Fulfillment of the obligation established in Article 108, fifth paragraph of the Law.

A. and B. ...

...

C. Non-binding criteria

...

...

1/LA/NV

Fulfillment of the obligation established in Article 108, fifth paragraph of the Law.

Article 108, first paragraph of the Law establishes that maquiladoras and companies with export programs authorized by the SE, may carry out the temporary import of goods to return them abroad after having been destined for a manufacturing, transformation or repair process, as well as goods to return in the same state, in the terms of the authorized program, provided they comply with the control requirements established by the SAT through rules.

The third and fifth paragraphs of the cited article provide that the temporarily imported goods referred to in the previous paragraph, may remain in national territory for determined periods, as well as that in case the goods are not returned abroad or are destined to another customs regime in said periods, it will be understood that they are illegally in the country, having concluded the temporary import regime to which they were destined.

In this regard, Rule 7.3.3, Section XIII establishes that companies that have the Registration in the Company Certification Scheme, Authorized Economic Operator modality, will have the facility to transfer to companies resident in national territory, the goods temporarily imported in accordance with Article 108 of the Law or those resulting from the manufacturing, transformation or repair process, that are in the country for their definitive import.

For this purpose, subsection a) of said Section indicates the procedure so that, without the physical presentation of the goods before the automated selection mechanism, the company resident in national territory that acquired the transferred goods, destines them to the definitive import regime and the company that effected their sale has the obligation established in Article 108, fifth paragraph of the Law, fulfilled, regardless of whether said goods do not leave national territory.

However, Article 1, Sections I and IV of the IVA Law establishes that those who carry out the sale of goods, as well as the import of goods and services, are obligated to pay IVA. Likewise, Article 1-A, Section III of the IVA Law establishes that natural and legal persons who acquire tangible goods that are sold to them by non-residents without permanent establishment in the country are obligated to effect the withholding of the tax transferred to them.

For its part, Article 10, first paragraph of said Law provides that it is understood that the sale is effected in national territory, if the good is in Mexico when the shipment to the acquirer is made and when, there being no shipment, the material delivery of the good is made in the country by the seller.

Hence, because the temporarily imported goods are the object of a sale and their material delivery is made in national territory, it is unequivocal that the assumptions established in Articles 1, Section I and 10, first paragraph of the IVA Law are updated, so that, the non-resident who carries out the sale of the goods is obligated to pay the corresponding tax, since dealing with tangible goods, the IVA Law taxes the sale, considering the location of the goods, not that of the parties that effect it.

The foregoing, regardless of that in the terms of Articles 1, Section IV, in relation to Article 26, Section II of the IVA Law, the resident company in national territory

who receives the sold goods, is obligated to pay the corresponding tax, for the definitive importation thereof.

Therefore, the following are considered to be engaging in an improper practice:

I.

Those residents abroad without a permanent establishment in the country who, due to the sale of temporarily imported goods, which are located in national territory, do not make the payment of VAT under the terms of Articles 1, Section I and 10, first paragraph of the VAT Law.

II.

Those taxpayers who, due to the definitive importation of the aforementioned goods, do not make the payment of VAT under the terms of Articles 1, Section IV and 26, Section II of the VAT Law.

III.

Whoever advises, recommends, provides services or participates in the realization or implementation of the previous practices.

Origin

First Precedent

1/LA/NV

Issued via the Sixth Resolution of Modifications to the General Rules of Foreign Trade (RGCE) for 2023.

...

Sincerely.

Mexico City, December 4, 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 Legal General Administrator signs, Lic. Ricardo Carrasco Varona.-

Signature.

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