On November 25, 2016, the Ministry of Finance and Public Credit published in the Official Gazette of the Federation the Third Resolution of Modifications to the General Rules of Foreign Trade for 2016 and its annexes 1, 4, 21 and 22, which mainly notes the following:
I. The authorization to provide electronic pre-validation services, establishing that companies, as well as their partners, shareholders and managers, who have had said authorization canceled, may not request it again within a period of 3 years from cancellation, unless said cancellation has been voluntarily requested.
II. Update NOM-016-CRE-2016, of which they must prove their compliance with the respective document, those who definitely import petroleum products, this because NOM-EM-005-CRE-2015 is already repealed (rule 3.7.33., fraction I, second paragraph, subsection e, and Annex 1, Reform)
III. The schedules of the Agua Prieta and Ciudad Reynosa Customs are modified
IV. The possibility of dispatching hydrocarbons through more customs in the country is expanded; such that mineral fuels, mineral oils and products of their distillation; bituminous materials; Mineral waxes can also enter to be destined for importation or destined for a strategic controlled area by the Altamira and Piedras Negras customs.
V. Customs agents who had previously designated and ratified their substitute, and the latter has the accredited and current examinations, may conclude the process of their voluntary withdrawal until before November 30, 2017, in order to grant the Customs broker patent to the person you designated as a substitute no later than April 16, 2018.
Source: http://www.dof.gob.mx/nota_detalle.php?codigo=5462563&fecha=25/11/2016
A legal figure that appeared recently in the General Rules on customs matters, and therefore little known and used, are the "Conclusive Agreements" We can define them as the agreement between the authority and the taxpayer that is presented when the latter is not in agreement. agreement with the facts or omissions established in the last partial act, in the final act, in the note of observations or in the provisional resolution, in order to mediate one or more of the facts or omissions recorded.
Under this figure, taxpayers, whether they are importers or exporters, and for whom the tax authorities have initiated a customs administrative procedure (PAMA) within a home visit, have the opportunity to go to the Taxpayer Defense Attorney (PRODECON ) to request the adoption of an Agreement, the main benefit of which is that this autonomous public body will act in the PAMA as a mediator or intermediary, giving the taxpayer transparency and protection against the illegal or arbitrary action of the reviewing authority that establishes facts and omissions with which the taxpayer does not agree, in this case, in the Act of initiation of the PAMA.
The use of the Conclusive Agreements is still very limited in the PAMAs, since their adoption is only foreseen when these procedures derive from the so-called home visits, and not for the purposes of the PAMAs that derive from the customs recognition practiced by the customs of the country or the verification of goods in transport. Notwithstanding the limitation indicated to the PAMAs, in matters of foreign trade, the Conclusive Agreements may also be used in the case of cabinet reviews or electronic reviews, and of course those that derive from a “deep” home visit in the which has not started a PAMA, and in all these cases may entail a breach of current tax and customs provisions.
The conclusive agreement will be processed, through the Taxpayer Defense Attorney (Prodecon), by means of a free writing, in which the facts or omissions attributed and with which there is no agreement must be stated, expressing the qualification that, in his opinion, should be given to them, in addition to the fact that it is possible to attach the documentation deemed necessary. Once the request for a conclusive agreement has been entered, Prodecon will request the reviewing authority so that, within a period of 20 days, counting from the request, it states whether or not it accepts the terms in which the conclusive agreement is proposed, as well as the grounds and reasons why it is not accepted, or, express the terms in which the adoption of said agreement would proceed.
When the procedure is concluded with the resolution of the favorable agreement, it must be signed by the taxpayer, by the reviewing authority and by Prodecon. In conclusion, signing a conclusive agreement can represent an advantage or a disadvantage for taxpayers, since although the first agreement is subject to the cancellation of 100% of the fines, representing savings, when signing the agreement we are subject to the decision of the reviewing authority, which can reject said agreement and later impose the tax credit.
Source:http://www.soyconta.mx/que-son-y-como-funcionan-los-acuerdos-conclusivos/
http://www.aduanasrevista.mx/los-acuerdos-conclusivos-en-procedimientos-aduaneros/
In 2017, in order to achieve a greater and better identification of foreign trade goods, Mexico, like 153 other contracting parties to the International Convention on the Harmonized System, must implement the updates of the Sixth Amendment to its framework. legal.
Among the changes included in the Sixth Amendment to the Harmonized System are:
Fisheries and fishery products.- Changes are included to improve the coverage of species and the forms of the products that need to be monitored for reasons of food security and better management of resources. These changes include a breakdown by product type for crustaceans, mollusks, and other invertebrates such as squid.
Forest products.- The changes seek to improve the coverage of wood species to learn more about the trade patterns that include endangered species. In particular, information on trade in tropical forests is separated. Similarly, new subheadings are created for the monitoring and control of certain bamboo and rattan products.
Anti-malaria products.- A modification looks for detailed information for various categories of products that are used as anti-malaria products.
Chemicals.- New subheadings are created for specific chemicals controlled under the Chemical Weapons Convention, certain dangerous chemicals controlled under the Rotterdam Convention and certain persistent organic pollutants controlled under the Stockholm Convention. New subheadings are also created for the monitoring and control of pharmaceutical preparations containing ephedrine, pseudoephedrine or norephedrine and for alpha-Phenylacetoacetonitrile, a drug precursor.
Other changes.- Headings 6907 (Plates and tiles, ceramic, unvarnished or glazed) and 6908 (Plates and tiles, ceramic, varnished or enameled) were merged because the main subheadings within these headings refer to products that are no longer produced and on which industry and commerce make no distinction. New products with a large volume of trade are classified under subheadings 6907.90 and 6908.90
Advances in technology are reflected in changes to newsprint, light-emitting diode (LED) lamps, multi-component integrated circuits (MCOs), and hybrid and electric vehicles.
The changes include the clarification of texts that allow the uniform application of the nomenclature. For example, monopods, bipods, tripods and the like are regrouped under the new heading 9620.
This Amendment includes a total of 442 changes
At MDI we suggest being aware of this update to have a correct classification of your products and thus avoid fines or not using a preference
Source:http://www.snice.gob.mx/portalSiicex/actualiza/proceso_sexta.htm
On October 19, the SHCP released the second resolution of modifications to the RGCE for 2016 and its annexes 1, 15, 21, 22 and 29, a glossary of definitions and acronyms.
Most relevant repealed rule
The procedure in rule 1.5.3 is eliminated, to determine a provisional value of the imported goods under the IMMEX or RFC regime.
The following rules are added:
It is established that import goods covered under the PAAP preferential tariff treatment will not lose their originating status even when they are invoices from commercial operators of a country not part of the PAAP, so the certificate of origin will be considered valid as long as it is indicated in the comments field the name and address of the commercial operator of the non-party country.
They will now be able to apply a tariff preference on goods whose origin is different from that of their country of origin, so the assumption is added to prove that the goods that have been in transit with or without transshipment or temporary storage.,
It is mandatory to declare in the final export petition A1 CFDI's fiscal folio number will be applicable only in cases in which the merchandise to be exported is subject to disposal in the terms established in article 14 of the CFF.
The corresponding rates for alcoholic beverages, cigars and tobacco are added to merchandise originating from the member countries of the Pacific Alliance.
The procedure that companies with OAS certification must follow to carry out internal transits to import or export is added.
It is established in rule 5.2.6 that the alienation made by foreign residents of merchandise imported under IMMEX, to said company will not be subject to the transfer and payment of VAT in the case of a change in regime.
New rule on the origin verification procedure; the obligation on the part of the authority to notify importers of the initiation of verification of origin against producers and / or exporters is established.
It is established as a cause for cancellation in the registry in the certification scheme of companies in the form of authorized economic operator when the company is suspended from the registry of importers for a period greater than or equal to 90 days.
Registration will proceed immediately in the sectorial exporters register with regard to sectors 10, 11, 12, 13, 14 and 15, section B, of annex 10, provided that the corresponding application is submitted, without it is necessary to comply with the requirements established in numeral 5, section A, of the instructive for registration in the sectorial exporters registry.
The benefits applicable to AEO companies regarding the internal transit procedure for the import or export of merchandise are established.
Source http://www.dof.gob.mx/nota_detalle.php?codigo=5457305&fecha=19/10/2016
A QR code (Quick Response code) is a module for storing information in a dot matrix or in a two-dimensional barcode. It was created in 1994 by the Japanese company Denso Wave, a Toyota subsidiary, in logistics and warehouse management.
It presents three squares in the corners that allow the reader to detect the position of the code. The goal of the creators (a two-person team at Denso Wave, led by Masahiro Hara) was for the code to allow its content to be read at high speed. QR codes are very common in Japan, where they are the most popular two-dimensional code.
In trade matters, the QR code will transmit the electronic document indicating the following information to the customs electronic system:
a) Request number, type of operation, customs code, customs clearance section, patent or authorization of the customs agent, customs representative or legal representative, as appropriate.
b) Those indicated in Annex 22, Appendix 17, according to the operation in question.
c) Economic number of the box or container and plates.
d) The CAAT in accordance with rule 2.4.6.
e) The others that are indicated in the guidelines issued for this purpose by the AGA, which will be announced on the website www.sat.gob.mx.
f) Quantity of merchandise in a unit of marketing measure that is dispatched.
The transmission will be carried out by capturing the data declared by the legal representative, the agent or customs representative on the electronic page www.sat.gob.mx, in which the format "Operation document for customs clearance ", with the two-dimensional barcode QR (Quick Response Code).
Likewise, the electronic document may be transmitted through a file with the format and requirements indicated in the guidelines issued for this purpose by the AGA, which will be announced on the electronic page www.sat.gob.mx, In this case, the legal representative, agent or customs representative must generate the "Operation document for customs clearance" format, in which the two-dimensional barcode QR (Quick Response Code) will be entered.
Source: http://www.dof.gob.mx/nota_detalle.php?codigo=5457305&fecha=19/10/2016
