THIRD Resolution of Modifications to the General Rules of Foreign Trade for 2020, and its Annexes

Tax Administration Service (SAT)

On December 17th, the Tax Administration Service (SAT) issued the Advance Version of the Third Resolution of Modifications to the General Rules of Foreign Trade for 2020.

The main objective is to align the Rules with the modifications and updates of the General Import and Export Tax Law (LIGIE) and the Commercial Identification Numbers, in this regard, the following relevant information is shared:

The following rules are amended and added:

RULE 1.2.9. Consultation on tariff classification and commercial identification number

Importers, exporters, customs agents, customs agencies or customs agents, as well as confederations, chambers or associations, may formulate their query on the tariff classification and the commercial identification number of the merchandise subject to the foreign trade operation.

• RULE 1.3.2 Registration in the registry of importers and in the registry of specific sectors Taxpayers who need to introduce any of the goods indicated in Section A of Annex 10, under the definitive import customs regimes; temporary import; tax deposit; elaboration, transformation or repair in controlled premises, and strategic controlled premises, must comply with the requirements established in the procedure sheet 6 / LA of Annex 1-A.

• RULE 1.3.3. New assumptions of Causes for suspension are added in the registers.

• RULE 1.3.6 Authorization to import only once without being registered in the list of importers. The authorization referred to in this rule will not be granted in the case of the goods listed in Section A of Annex 10.

• RULE 1.4.11 Authorization to modify the designation, ratification and publication of the customs agent’s patent by substituting the customs agents who obtained their customs agent’s patent pursuant to Title Seven, First Section of the Customs Law in force until December 9, 2013 , that have ratified their voluntary withdrawal in time and the ACAJA has issued and notified them the “Voluntary Withdrawal Agreement”, they will be able to obtain the “Agreement for the granting of a customs agent’s patent by substitution”, no later than June 21, 2021

• RULE 1.11.3 Tariff Classification Criteria and commercial identification number The technical opinions, issued by the Council and with respect to which the SAT supports itself to issue its resolutions, will be published as tariff classification criteria and, where appropriate, of the commercial identification number in Annex 6.

• RULE 3.1.25 Consolidated motion in relation to the CFDI or equivalent documents For the purposes of the provisions of articles 37, 37-A and 43 of the Law, the customs clearance of merchandise may be promoted by means of a consolidated motion, with the presentation of a relationship that indicates the CFDI or equivalent documents that protect the corresponding merchandise, provided that they comply with certain established requirements.

• RULE 3.7.23 Retroactive application of Rule 8 For the purposes of articles 89 of the Law and 137 of the Regulation, in the case of permanent or temporary imports carried out by companies that have obtained authorization from the SE to apply the benefit of the Rule. 8th., As well as Chapter 98 operations, may rectify the tariff fraction, quantity and unit of measurement, applicable to the fraction that corresponds to them in the TIGIE, as well as the commercial identification number.

• RULE 5.1.2 Cases in which the payment of the DTA is not obliged There will be no obligation to pay the DTA for the presentation of the copies of the import petition referred to in rule 3.1.21

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