On December 27, 2022, the Ministry of Finance and Public Credit published in the Official Gazette the Foreign Trade General Rules for 2023. Meanwhile, we are reviewing the publication in detail, and we can highlight the following:
- Importers continue to have an obligation to transmit the alphanumeric code of the electronic invoices (folio fiscal de CFDI) of income transfer type, as appropriate, with a Bill of Lading complement in foreign trade operations will be maintained until August 1, 2023.
- The obligation to transmit the value declaration (Manifestacion de Valor) through the Sole Window (or Ventanilla Unica, which is a tool that allows you to send electronic information only once to a single entity to comply with all requirements of foreign trade. This is possible through the simplification, standardization, and automation of business processes) which is still pending. The transmission will be required ninety days after the official form for the electronic transmission is published in the SAT portal.
- The obligation for IMMEX companies to guarantee the payment of duties for the temporary importation of sensitive goods of Annex II of the IMMEX Decree is still pending. This will be mandatory until the entry into force of the Agreement that the Ministry of Economy publishes.
The Spanish version of the publication is at the following link: