On April 24, 2017, the SAT released some modifications, additions and derogations to the General Rules of Foreign Trade 2017.
Ø Among the benefits for the automotive industry, the notice that companies or vehicle manufacturers present to the General Administration of Large Taxpayers to carry out the destruction of obsolete, damaged or useless merchandise was repealed. Likewise, the rule on withholding VAT on leases to foreigners was eliminated. (Rule 4.5.31)
Ø Companies with a canceled IMMEX program will now be able to submit a notice to extend the period granted by the Ministry of Economy to change the regime or return temporarily imported goods abroad to the ACAJACE to obtain a one-time extension of six months, counted at as of the expiration of the period granted by said Secretariat. (Rule 4.3.6)
Ø Annexes 1 "Foreign Trade Formats" were also modified; 1-A "Foreign Trade Procedures"; 10 “Sectors and tariff items”; 21 “Customs offices authorized to process the customs clearance of certain types of goods”; 22 “Instructions for filling out the Motion” and 26 “Inaccurate or omitted data from the Official Mexican Standards contemplated in rule 3.7.20”.
Ø Customs agents, importers and exporters must register with the ACAJA all bank accounts, through which they make payments, to facilitate the presentation of services. (Rule 1.6.3)
Ø In order to offer optimal performance in customs services inherent in the dispatch of merchandise and thus promote greater efficiency in the flow of international trade, there will be schedules for entry into national territory for certain fractions. (Rule 2.1.2)
Ø The companies of the automotive industry that are located in the border strip or region and that dispose of parts and components to the companies of the terminal automotive industry or manufacturing of motor transport vehicles located in the rest of the national territory, may carry out transfers of said merchandise to the rest of the country, provided they present the form "Notice for the transfer of auto parts to the terminal automotive industry or manufacturing of motor transport vehicles" before the ACAJACE. (Rule 4.3.10)
http://www.sat.gob.mx/informacion_fiscal/normatividad/Documents/1er_RMRGCE_240417.pdf