I. MODIFICATIONS TO THE GENERAL RULES OF FOREIGN TRADE.
On December 27, the Miscellaneous Tax Rules and the General Rules of Foreign Trade were published in the Official Gazette of the Federation.
Following is a summary of the points that, in our opinion, could be the most relevant:
- The first section compiles a glossary of acronyms and definitions.
- Numeral 1.
- The reference of the General Administration of Customs is eliminated to leave only the reference of the National Customs Agency of Mexico (or ANAM, its Spanish acronym).
- The acronym “DGR” is added for the General Directorate of Collection of the ANAM.
- Numeral 5.
- Within the General Legal Administration (or AGJ, its Spanish acronym), the Central Administration of Regulations in Foreign Trade and Customs (or ACNCEA, its Spanish acronym) is modified to remain as Central Administration of Regulations in Foreign Trade (or ACNCE, its Spanish acronym).
- Numeral 40.
- The acronym “NICO” is added to reference the Commercial identification number(s). Recall that the definition of the commercial identification number is referred to in article 2, section II, of Complementary Rule 10a. of the LIGIE, published in the DOF on June 7, 2022, which mentions that it is composed of 2 digits, which are placed in the posterior position of the 8-digit tariff code that corresponds to.
2. In other sections, only adjustments are observed in the wording of various rules of which:
- Most of these adjustments are by updating the legal references and improving writing.
- Periods in hours, days, months, or years change from numerical references to syntactic references, e.g., “6 months” for “six months.”
- Among these amendments is updating various references; for example, the General Administration of Customs reference is replaced by the National Customs Agency of Mexico.
3. The payment for the prevalidation of customs declarations is increased from MXN$260.00 to MXN$310.00 (or from USD$13.68 to USD$16.31 at the exchange rate of USD$1.00 per MXN$19.00).
4. The identification badges for the fiscal and in-bond facilities must be requested before the National Customs Agency of Mexico (or “ANAM,” its Spanish acronym), and the processing fee for each badge is updated from MXN$200.00 to MXN$240.00 (or from USD$10.53 to USD$12.63 at the exchange rate of USD$1.00 per MXN$19.00).
5. The regularization of temporarily imported goods whose return period has expired during an audit, the fine established in Article 183, section II, the first paragraph of the Customs Law, must be paid.
6. Several global and generic duty rates are adjusted for the importation of alcoholic beverages, cigarettes, and cigars by international passengers.
7. Rules 3.5.14, 3.5.15, 3.5.16, 3.5.17, 3.5.18 relating to the definitive importation of used vehicles by the “Decree promoting the regularization of used vehicles of foreign origin” were deleted, while rule 3.5.19 related to the payment of the customs processing fees was transferred to the tenth transitory article of the published rules.
8. Temporarily imported goods destined for international conventions and congresses must bear at all times the marks, labels, legends, or logos that identify them for this purpose and must prove such a situation with evidentiary elements before the customs authority.
9. To accept the bond for VAT on temporary imports, the company must be up-to-date with the balances of the VAT Credit Control System (or SCCCyG, its Spanish acronyms) in case of having had VAT certification with a prior filing of the bond. Furthermore, for the renewal of the bond, a statement declaring that the conditions by which the bond was authorized are still fulfilled. If the bond renewal is not requested on time, the bond must be canceled.
On January 5, 2023, Annexes 6, 22, and 26 were published in the Official Gazette, with Annex 1 pending publication in the coming days.
Annexes 3, 4, 5, 7, 8, 9, 10, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21, 23, 24, 25, 27, 28, 29, and 30 published in June 2020 will remain in force until those that will apply to 2023 are published.
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II. MODIFICATIONS TO THE RULES OF THE ELECTRONIC TAX RECEIPTS (CFDI) WITH A BILL OF LADING COMPLEMENT IN THE MISCELLANEOUS TAX RULES.
Significant changes were made to section 2.7.7. of the Miscellaneous Tax Rules of 2023 concerning the previous year’s issuance of electronic tax receipts (or CFDI, its Spanish acronyms) with a Bill of Lading complement. Below are the main modifications and adjustments observed:
A subdivision is made to section 2.7.7. in three subsections, (1) General provisions; (2) Motor Transportation, and (3) Maritime transport (new rules without previous precedent). The following are the most relevant points of each subsection:
A. Subchapter 2.7.7.1. General Provisions.
Rule 2.7.7.1.1. Demonstrate freight transport with income-type electronic tax receipts.
- Previous rule 2.7.7.1.
- The figures of intermediaries or transport agents are added as bound to issue income-type electronic receipts.
- It is specified that the shared responsibility between the parties is in terms of the data provided by each involved party for issuing the electronic receipt with a Bill of Lading complement.
Rule 2.7.7.1.2. Demonstrate freight transport with transfer-type electronic tax receipts.
- Previous rule 2.7.7.2.
- The second paragraph of the rule is deleted, eliminating the assumption of issuance of transfer-type electronic tax receipts for intermediaries or transport agents that provide logistics services with “own means.”
Rule 2.7.7.1.3. Providing Dedicated Services.
- New rule.
- It establishes the figure of “Dedicated Services,” which allows the issuance of income-type electronic tax receipts without a Bill of Lading complement by the carrier for the specific assignment of one or several units to the same client, opening the possibility of billing by period, transferring to the client, the obligation to issue a transfer-type electronic tax receipt with a Bill of lading complement for each trip that is made.
Rule 2.7.7.1.4. Funds and securities movement services.
- Previous rule 2.7.7.5.
- It allows the issuance of income-type electronic tax receipts without a Bill of Lading complement by the service provider for the complete service for each client, opening the possibility of billing by period, providing the obligation that for each transfer, the taxpayer must issue a transfer-type electronic receipt with a Bill of Lading complement.
Rule 2.7.7.1.5. Carriers resident abroad.
- Previous rule 2.7.7.9.
- The rule’s content is preserved, with the principle that foreign carriers are not required to issue an electronic tax receipt.
B. Subchapter 2.7.7.2. Motor transport sector.
Rule 2.7.7.2.1. Local movement of goods or merchandise.
- Previous rule 2.7.7.3.
- The principle is that in local transfers that do not transit through any section of federal jurisdiction, the income or transfer-type electronic tax receipt may be issued without a Bill of Lading complement.
- The rule shall not apply to (1) foreign carriers, (2) transportation of hydrocarbons, (3) foreign trade operations, and (4) transportation of medicines that must observe the corresponding rules.
Rule 2.7.7.2.2. Parcel or courier services.
- Previous rule 2.7.7.4.
- The content of the previous rule is preserved.
Rule 2.7.7.2.3. Towing services, auxiliary towing, and rescue services at the local level.
- Previous rule 2.7.7.6.
- The content of the previous rule is preserved.
Rule 2.7.7.2.4. Transport or distribution of hydrocarbons or petroleum products locally.
- Previous rule 2.7.7.7.
- The content of the previous rule is preserved.
Rule 2.7.7.2.5. Consolidated freight transport services.
- Previous rule 2.7.7.8.
- The content of the previous rule is preserved.
Rule 2.7.7.2.6. Transport of export goods.
- Previous rule 2.7.7.10.
- The content of the previous rule is retained, deleting the reference to national or nationalized goods, so the rule is also applicable to foreign goods circulating in the national territory.
Rule 2.7.7.2.7. Transport of goods for final export carried out by own means.
- Previous rule 2.7.7.11.
- The content of the previous rule is preserved.
Rule 2.7.7.2.8. Sections of federal jurisdiction for the transfer of goods and merchandise through motor transport.
- Previous rule 2.7.7.12.
- It is noted that the issuance of the Bill of Lading complement will not be required when traveling along a road of federal jurisdiction without exceeding a distance radius of 30 kilometers between the initial origin and the final destination, including the intermediate points of the transfer.
- The rule shall not apply to (1) foreign carriers, (2) transportation of hydrocarbons, (3) foreign trade operations, and (4) transportation of medicines that must observe the corresponding rules.
C. Subchapter 2.7.7.3. Maritime transport.
- Rule 2.7.7.3.1. Bareboat chartering services.
- Rule 2.7.7.3.2. Time-bound charter services.
- Rule 2.7.7.3.3. Per trip charter services.
- Rule 2.7.7.3.4. Maritime transport in ferry mode.
By adding the subsections, the cases in which an income or transfer-type electronic tax receipt must be issued in each of the modalities of service referred to in the rules are established.
