2 BackgroundDated July 29, 2011, the Mexican Customs Rules were published in Mexico's Official Gazette. These rules are customs regulations that complement the Mexican Customs Law.Mexican Customs Rules 2011 are enforceable as from July 31, 2011, and until July 31, 2012.
3 Procedures and Authorizations One of the most important modifications of these rules is the fact that most customs procedures and authorizations will now appear in Annex 1, Section C, of the Customs General Rules.These modification lead to the simplification of several rules and the modification of the numbering of some rules.
4 Procedures and Authorizations Some of the most representative procedures that were once listed in Rules are the following:Solicitud de copias certificadasFormato de Manifestación de ValorEl proceso de inscripción al padrón de Importadores y en el Padrón de Sectores Específicos se remite al Instructivo
5 1.5.1. Customs Value Manifest Regarding Customs Value Manifest, an important modification is the elimination of Annex 5 of the Rules, which established the instruction manual for the elaboration of such customs value manifest.An official format for the elaboration of value manifests was included in Annex 1 of the Foreign Trade General Rules.
7 Certified CompaniesRule Suffered several modifications including the elimination of the following Benefits:III. The benefit to manage customs operations with consolidated pedimentos presenting a relation of invoices.IV. Goods of foreign origin introduced by air into Mexico, in the event that these goods are not being imported, the elaboration of a pedimento is not necessary when properly notifying Mexican Customs Authority.
8 Certified CompaniesXVI. In the event of definitive imports when, no customs inspection is done, importers may rectify their pedimentos.*NOTE: These sections where eliminated from the Certified Company benefits, but now they apply to all IMMEX Companies, certified or not.
9 3.8.3. Certified Companies IMPORTANT ADDITION XVI.- This section is modified in order to allow companies exceeding goods to be exported. In these events, exporters shall have a 10 day term in order to elaborate an export pedimento for the exceeding goods.
10 Certified CompaniesThe following Sections of Rule were eliminated:IV. The benefit regarding import of machinery and equipment without the obligation of a previous import permit, when the goods where located in Mexico and covered the respective depreciation period. (Now rule 1.6.7)
11 Certified CompaniesXVIII. The posibility to rectify tariff code, along with their respective unit of measure within a 3 month period after the operation. (Now rule 6.1.2)The previous Sections of Rule were eliminated, but such benefits now apply to all IMMEX Companies, certified or not.
12 V5 TransactionsSection VI of Rule was modified last June 30, 2011 in order to mention that Mexican Companies who transfer goods to Companies located Abroad shall retain the corresponding VAT according to Article 1- A, Section III of the Mexican VAT Law.This modification will be enforceable as from October 1st, 2011.
13 Exportación / Importación Virtual . - Proveedor - ExportadorRealiza la enajenación1. IMMEX exporta producto terminado virtualmente al extranjero a través de “V5” determinando los impuestos conforme al 303 del TLCAN.Compra - VentaEnajenaciónEnvío de producto terminado.3. MX Broker genera pedimento V5 de exportación y de Importación. De acuerdo al esquema de negociación entre exportador e importador.4. Importador – MéxicoPaga impuestos“V5” Importacion
14 Virtual TransactionsRule manages the procedure for virtual transactions previously mentioned on Rule , some of the most important modificacions applicable to virtual transactions are the following:1. The virtual transaction procedure will now be completely electronic, due to the fact that Customs Broker will transfer the information to SAAI and electronically pay the pedimento. The physicall processing of pedimentos at customs is no longer necessary.
15 Virtual Transactions2. Virtual pedimentos not transmitted and paid during the legal term may be transmitted and paid untimely, as long as their legal term for staying in Mexico is not due. In these events, the fine stated in Article 185, Section I of Customs Law shall apply ($2, Pesos).3. Section II reduces from 6 to 3, the documents that prove that virtual transactions really took place. (Proof of Transaction, transport and productive process).
16 6.1. Rectification of Pedimentos Title 6 was created in order to cover rectification and complementary pedimentos.Establishes the possibility of rectifying pedimentos, with prior authorization of customs, within a 30 day term after the operation, in order to rectify evident mistakes of such pedimentos.Establishes the posibility of rectifying tariff code and unit of measure, within a 3 month period after the operation, as long as Customs Authority has not started an investigation procedure.
17 6.2. Complementary Pedimentos Rule establishes that, in the event of definite imports, a global complementary pedimento may be presented in order to adjust the value at customs of the goods. These Global Pedimento shall be presented previous to the Annual IRS Declaration.