Regulatory Alerts2024-12-20 | DOF 5745813Added
Third Resolution of Modifications to the General Rules of Foreign Trade for 2024 and Annex 2
The Tax Administration Service amends the Glossary of the General Rules of Foreign Trade for 2024 to formally define the Decree regulating the definitive importation of used vehicles. It also publishes the Third Modification to Annex 2, introducing specific foreign trade procedures for used vehicle importers. These changes require legal and corporate entities to register in the registry of used vehicle background provider companies and submit monthly notices regarding the importation and sale of used vehicles under the November 4, 2024 Decree. The resolution enters into force the day following its publication in the Official Gazette of the Federation.
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DOF: 20/12/2024
THIRD Resolution of Modifications to the General Rules of Foreign Trade for 2024 and Annex 2
At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Ministry of
Treasury and Public Credit.- Tax Administration Service.
THIRD RESOLUTION OF MODIFICATIONS TO THE GENERAL RULES
OF FOREIGN
TRADE FOR 2024 AND ANNEX 2
The Tax Administration Service, based on articles 1, 2, fraction VII and 144 of the
Customs Law; 33, first paragraph, 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. The Glossary, fraction III, numeral 11 of the GRFT for 2024, is reformed, to read as follows:
" Glossary
...
I. and II. ...
III.
DEFINITIONS:
-
to 10. ...
Decree on used vehicles. Decree regulating the definitive importation of
used vehicles, published in the DOF on November 4, 2024.
- to 40. ...
... "
SECOND.
The Third Modification to Annex 2 of the GRFT for 2024 is made known.
Transitory
Sole.
This resolution shall enter into force from the day following its publication in the DOF.
With respect to the provisions made known in advance on the SAT Portal,
their content shall take effect in terms of rule 1.1.2.
Respectfully.
Mexico City, December 16, 2024.- In substitution for the absence of the Head of the Service of
Tax Administration, based on article 4, first paragraph of the Internal Regulations of the Service
Tax Administration, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.-
Rubric.
THIRD MODIFICATION TO ANNEX 2 OF THE GENERAL RULES OF FOREIGN TRADE
FOR 2024
Foreign trade procedures
...
Content
I.
...
II.
Procedures.
1/LA to 75/LA
...
76/LA
Application for registration and renewal in the registry of companies providing
used vehicle backgrounds.
77/LA to 148/ LA
...
149/LA
Monthly notice on importation and sale of used vehicles.
150/LA to 155/ LA
...
I.
...
II.
Procedures.
...
...
76/LA Application for registration and renewal in the registry of companies providing
used vehicle backgrounds.
...
Legal Basis
Articles 6 of the Decree regulating the definitive importation of used vehicles, published in the
DOF on November 4, 2024 and 16-C, 18, 18-A and 19 of the CFF and rules 1.2.2., 1.8.2., 3.5.1. and 3.5.12. of
the GRFT.
...
149/LA Monthly notice on importation and sale of used vehicles.
Procedure
...
Description of the Procedure or
Service
Amount
Submits the notice to send the
information on the
imports you carry out under
the Decree regulating the
definitive importation of
used vehicles,
published in the DOF on
November 4, 2024.
...
...
Who can request the Procedure or Service?
When is it submitted?
Natural and legal persons who carry out the definitive
importation of vehicles in accordance with the Decree regulating
definitive importation of used vehicles, published in the
DOF on November 4, 2024.
...
...
Legal Basis
Articles 35, 36, 36-A, 37 and 37-A of the Law, 2nd, fraction I, Rule 2 of the LIGIE, 32-D and 69-B of the CFF and 8 and 9
of the Decree regulating the definitive importation of used vehicles, published on November 4,
2024, rules 1.2.2. and 3.5.7. and Annex 22 of the GRFT.
...
Respectfully.
Mexico City, December 16, 2024.- In substitution for the absence of the Head of the Service of
Tax Administration, based on article 4, first paragraph of the Internal Regulations of the Service
Tax Administration, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.-
Rubric.
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