Secretariat of Economy (SE) Mexico publishes implementation of the new Law on General Import and Export Taxes (LIGIE) and FAQ

National Foreign Trade Information Service (SNICE)

On November 30TH, Secretariat of Economy (SE) published the following considerations related to the operation of the current authorizations:

Derived from the entry into force of the LIGIE, it is essential to harmonize the tariff codes contained in the various Decrees, Agreements, and other normative instruments that are currently subject to compliance with regulations to carry out the import or export of merchandise.

2. In accordance with article 20 of the Foreign Trade Law, merchandise subject to non-tariff restrictions and regulations will be identified in terms of their tariff items, that is, at 8 digits. The business identification numbers included in the Agreements are for reference purposes only.

3. The documents issued in accordance with the normative instruments in force until December 27, 2020, will continue to be applied until their expiration, in the terms in which they were issued and may be used for the purposes in which they were issued, provided that the description of the goods indicated therein, coincide with those presented to the customs authority.

4. The information and documentation that is received through e-mails enabled by the Ministry of Economy during the periods indicated as non-working will not be considered as received for the purposes of the corresponding procedures, due to the possible saturation of these. Therefore, they must be sent from the first business day of January 2021.

In this regard, some Frequently Asked Questions were disclosed:

How useful are correlation tables? They allow to identify the changes derived from the update to the New LIGIE Rate. In other words, it allows you to know what will be the correlative tariff code to which you currently use.

The correlations can be:

  • Only. – The tariff code (current) is correlated to a single tariff code (from the new LIGIE).
  • Multiple. – The tariff item (current) is correlated with two or more tariff items (from the new LIGIE).

2. In the case of a multiple correlation, what tariff code should I consider for my merchandise?

A multiple correlation occurs when the set of goods that were classified in the current tariff code are divided into two or more tariff codes, so you must review the heading, subheading and commercial identification number to obtain the one that describes the merchandise object of the operation. We suggest you consult your agent customs for a professional opinion.

3. If I currently have an authorization (license, permit, etc.) in force, and its expiration date is after December 28, do I need to request the authority to reissue the document with the new tariff section?

You will not have to carry out any additional activity, you will be able to use your authorization until its expiration, in the terms in which it was issued, if the description of the goods indicated in it matches those presented to the customs authority.

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