Foreign Trade: General Rules and Criteria

May 13 2022

General rules and criteria on foreign trade matters of the Economy Ministry

On May 9, 2022, the Economy Ministry published in the Official Gazette of the Federation the new rules and general criteria on foreign trade matters of the Ministry of Economy, since the rules previously in force were issued in 2012, which had 45 modifications, and therefore it was necessary to issue this comprehensive agreement with the new rules, which compile, simplify, eliminate, and update requirements and information in order to provide legal certainty to users, entering into labor on May 9, 2022 (in general).

These new rules contain 4 Titles instead of 5 as before, and 11 Annexes, of which, here are the most relevant changes and information:

Title 1. General Provisions

Rule 1.3.4. is reformed to indicate that users will receive a follow-up sheet for their query, procedure, or promotion, they must mark a copy to the mail: dgfcce.gestion@economia.gob.mx, regardless of whether a specific email is enabled for the procedure.

Rule 1.3.5. is reformed to specify that, with exceptions, the free writings that are presented before the DGFCCE or before the representative offices, in all the procedures, consultations, and requests in any of their presentation modalities, must also comply with Articles 15 and 19 of the LFPA.

Rules 1.4.1. to 1.4.6. are amended to make them more specific and clearer with respect to the procedure in VUCEM on the presentation of requests, information, warnings, and notifications.

Title 2. Tariffs and non-tariff measures for the regulation and restriction of foreign trade

Rule 2.1.1 is amended to add that, to present studies, projects, and propose tariff modifications to the Federal Executive branch, a free writing request shall be made by e-mail: nueva.ligie@economia.gob.mx.

Rule 2.2.6 is amended to refer to the fact that the requests detailed in this rule must be submitted by VUCEM or via e-mail, as established, and will no longer be submitted in person at the offices of the DGFCCE.

Rule 2.2.9 is amended to add the indication that, if the notice and/or import permit or export permit is received by e-mail, the applicant must acknowledge receipt of the e-mail by the same means.

Rule 2.2.19 is amended to specify that the Mill Certificate is the document issued by the mill that accredits the company that produced the steel and that the Quality Certificate is the document issued and endorsed by the manufacturer of the merchandise to be imported.

It is added that the content of such certificates must include the casting number and autographic signature.

A mill is defined as the company that carries out the manufacturing process of products classified in Chapter 72 of the tariff.

Likewise, it is defined that the Mill or Quality Certificates may be autographically signed or contain a QR code.

Rule 2.3.8 is amended to integrate the references of the requests for allocation of the following quotas:

Imports of processed tuna, except loins, originating in the United Kingdom of Great Britain and Northern Ireland, published in the DOF on June 01, 2021.

Exports of various products to the United Kingdom of Great Britain and Northern Ireland originated in the United Mexican States, published in the DOF on June 1, 2021.

Export to the United Kingdom of Great Britain and Northern Ireland in the period from July 1 of one year to June 30 of the following year, frozen concentrated orange juice with a concentration degree higher than 20° Brix, originating in the United Mexican States, published in the DOF on June 1, 2021.

And the following quotas are eliminated:

Unilateral quota to import with the established tariff-quota, oats, except for sowing published in DOF on 7/04/05.

Quota to import textured textile polyester filament published on 24/04/08. The request for the allocation of a quota under paragraph u) of the agreement announcing the mechanism for the allocation of tariff quotas for imports, with the preferential tariffs established in the framework of the commitments made by Mexico in the WTO, published in the DOF on 15/05/08.

In Chapter 2.4, some of the items of Annex 2.4.1 are integrated as rules, leaving a total of 14 rules in this section of NOMS, the most relevant are mentioned below:

New Rule 2.4.4. for the goods listed in paragraph 1 of Annex 2.4.1 of these regulations, if the NOM certificate does not contain a list of the parts, pieces, or components to which the corresponding tests were performed as part of the final product, these shall be considered covered by the same certificate, even if they are presented for customs clearance separately.

Rule 2.4.7 (formerly paragraph 5 Ter of Annex 2.4.1.) Procedure for importers of the goods listed in paragraphs 1 and 5 of Annex 2.4.1. that due to their physical conditions and/or characteristics are not susceptible to be certified individually.

Rule 2.4.8. (Formerly numeral 6 of Annex 2.4.1.), which contains the forms of compliance of the NOMS in the section of correction of inaccurate data, is amended as follows:

When the labels contain inaccurate data with respect to name or company name, federal taxpayer registration, fiscal domicile of the manufacturer, or importer, it may be submitted to customs clearance, prior notice to the DGFCCE, by means of free writing through the e-mail dgce.nom@economia.gob.mx, the option of submitting it physically at the offices of the DGFCCE is eliminated.

The document sent by e-mail must be in an editable format.

The acknowledgement of receipt issued by the DGFCCE will be published in the SNICE and must be digitalized via e-document, with label 441, as an attachment to the customs declaration.

Rule 2.4.11. (Formerly numeral 10 of annex 2.4.1.) contains the exceptions to compliance with NOMS, for the goods listed in numeral 1, 3, and 5 of Annex 2.4.1.

Rule 2.5.1 is amended to add the indication that goods that could be classified in two or more tariff items and any of them, is subject to the payment of an antidumping duty, the duty must be paid, regardless of which of the two items is used for customs clearance.

Rule 2.5.3 is amended to establish that in the event of differences between the merchandise subject to the antidumping duty under Annex 2.5.1 and the resolutions on unfair practices, those indicated in the resolutions on unfair practices shall prevail.

Rule 2.5.4 is amended to indicate that Annex 2.5.1 (containing the items subject to countervailing duties) shall be updated every 6 months

Rule 2.6.3 is amended to integrate the continuity agreement with the United Kingdom of Great Britain and Northern Ireland, the Pacific Alliance, the treaty with Panama, and the certificates of Mexican articles, to the indefinite validity on the registration of eligible products.

Rule 2.6.5 is amended to disclose the process to be carried out when, because of a verification at origin, it is detected that the exporter has incorporated inputs different from those declared in the registry of eligible products.

It is amended to add Rules 2.6.7 to 2.6.9. that indicate the procedure for requesting certificates of origin through VUCEM for the European Union, Aladi, Uruguay, Peru, Japan, and SGP.

Title 3. Programs and instruments of promotion

Rule 3.1.1 is amended to change completely; it states that for the following requests, a certificate of facts, not older than 3 months as of the date of submission, issued by a public broker that is authorized by the ME, must be submitted along with the request, or the alternative of requesting in writing that a verification inspection visit be carried out through the DGFCCE.

The applications that have these 2 options are:

Application for new IMMEX program (all modalities) (Rule 3.2.20).

New IMMEX program application – pre-operational period (Rule 3.2.23)

Application for extension to IMMEX services (Rule 3.2.25)

Application for 3r’s (Rule 3.2.28)

Request for change of IMMEX modality (Rule 3.2.33)

Request for extension to sensitive merchandise (Rule 3.3.6)

In the event of choosing to request an inspection or verification visit through the DGFCCE, the request may be made in writing in terms of Rule 1.3.5, in which case the DGFCCE will have a maximum period of ten working days to carry out the visit, counted from the day following the day on which the request was received.

The ME, through the SNICE, will publish the list of Public Brokers authorized to carry out the certification of facts and the authorized representative offices and the entities or agencies of the federal, state, or municipal public administration with which it enters into collaboration agreements to carry out the visits. This list is already available in the portal, you may consult it in the following link: https://www.snice.gob.mx/adminsnice/faces/oracle/webcenter/portalapp/pages/paginaspublicas/publichome.jspx?_adf.ctrl state=15zvm9d4rq_4&_afrloop=3354523243772219&_afrwindowmode=0&_afrwindowid=null#%40%3f_afrwindowid%3dnull%26_afrloop%3d3354523243772219%26_afrwindowmode%3d0%26_adf.ctrl-state%3d79u357dy9_4

The first transitory article establishes that the applications submitted within the 6 months following May 9, 2022, will be accepted the certificates issued by Notaries or Public Brokers that do not yet have the authorization of the ME.

Likewise, the procedures that no longer require a notarized application are the following:

  1. IMMMEX domicile extensions.
  2. Extension of registration of submanufacturing companies.
  3. Subsequent extensions of sensitive products listed in Annex II of the DIMMEX.

Rule 3.2.5 (formerly Rule 3.2. 13), which specifies how the space where the service or productive process is developed must be delimited when in the same domicile there are two or more IMMEX companies or one or more IMMEX companies with individuals or legal entities that are not IMMEX, being understood that the installation is delimited and independent, when in the document by which the possession of the property is accredited, the dimensions of the occupied surface are established, and in this is visible the physical division of the areas by means of durable elements such as: fences, walls, cyclone mesh, panel, and vinyl tapes adhered to the ground, the latter only when the process to be carried out is related between the companies registered in the same domicile.

Rule 3.2.15 is added to refer to the holders of programs that produce intangible goods or operate under the service modality may submit export petitions, or the following documents:

  1. Annual income tax return for the previous fiscal year or if they do not yet have the return because the term for its presentation has not expired, pro forma financial statements signed under oath by the legal representative.
  2.  List of invoices for the previous fiscal year or the current period containing invoice number, date, description of the exported merchandise or service, value in dollars, and in local currency, duly totaled and signed under oath by the legal representative of the company.

Rule 3.2.16 is amended to specify that when companies with an IMMEX program also have PROSEC and/or ALTEX and/or ECEX, the deadline for filing the annual report is the last business day of May.

Rule 3.2.19. is amended to establish that in the case of certified companies, they must inform by mail by means of free writing about the expansions of merchandise to be imported and finished products authorized in the IMMEX program. (Article 6 Bis, Section II of DIMMEX).

Rule 3.2.23 is amended, this rule incorporates the possibility of authorizing a new IMMEX if it is in the pre-operational period, in which the authority, prior authorization of the IMMEX, will make a visit in which it will corroborate that it only has the property to develop the corresponding service or process and will authorize for 3 months, the importation exclusively of machinery and equipment, tools and equipment and apparatuses. Once this period has elapsed, a new verification visit must be made, or a new verification visit must be requested to validate that the machinery and equipment is in fact sufficient to carry out the processes or services in order to subsequently issue authorization to import inputs.

Rule 3.2.24 is amended to establish that the registration must be permanently updated through additions and/or cancellations of the address(es) registered in the digital window regarding their plants, warehouses, warehouses where the temporarily imported goods are kept or will be kept or where they perform or will perform their operations under the IMMEX program, attaching the following digitalized documents to their request:

  1. Cancellation of domicile: submit notice through a free writing stating the reasons for the cancellation in the IMMEX program.
  2. Registration of domicile (no longer required, now it is required a free writing).

Rule 3.2.25 is amended to include within the requirements to comply with to request the extension of IMMEX Industrial to IMMEX Services when there is no CIVA, by means of VUCEM, a free writing and faith of facts according to its new procedure.

Rule 3.2.31 (formerly Rule 3.2.21) is amended, which establishes the requirements for IMMEX companies to register the companies with which they carry out submanufacturing operations; such requirements no longer include a statement of facts, but rather a free written document with specific information.

Rule 3.2.33 is amended to indicate the specific requirements for requests for changes of IMMEX modalities in which all modalities are grouped; it is provided that the requests are entered by VUCEM and all of them require a fact finding or visit in accordance with the new procedure.

Rule 3.2.34 is added to indicate that the cancellation of the IMMEX will be immediate and does not require attaching any document to the request, only mentioning the reasons for the request.

Rule 3.2.37 is amended, it establishes the deadlines for the resolution of IMMEX applications:

For applications for new IMMEX programs or extension of sensitive ones: 15 business days.

For other procedures: 10 working days.

It indicates that the days to issue the resolution will be counted from the moment the complete file is available to the ME, this means the visit of the ME must been carried out and/or the terms to comply with the requirement are concluded.

Rule 3.2.39 is amended to specify that when there is a change in the name or corporate name, taxpayer identification number, partners, and/or shareholders, legal representative, and tax domicile, notice must be given in writing by e-mail to the ME within 10 business days following the date on which the change occurs.

Rule 3.3.4 is amended, with respect to the request for the extension of sensitive goods, the conditions for the maximum quantities that may be imported for a period of 4 months were modified, it no longer depends on the sections of Annex II of the IMMEX decree in which the goods are located, the equivalent to the installed productive capacity of the same period (4 months) will be granted:

When companies have operations prior to their request for extension the maximum amount will be obtained from the monthly average of imports of the previous 12 months, multiplied by four.

If the company proves to the ME that it needs a larger amount, it may be granted provided that the increase in its installed production capacity is accredited.

Rule 3.3.6 is amended in relation to the extension request to import sensitive goods, regarding the requirement of the Public Accountant’s report, the ratification of the report by the broker will no longer be required and the report must have an issue date of no more than three months at the time of its presentation.

Rule 3.3.7 is amended to order that, for subsequent extensions for the import of sensitive goods, the Public Accountant’s report and the statement of facts will no longer be included, however, the information that was previously included in the accountant’s report will be included in the free writing. Additionally, for the request to proceed, the company must now demonstrate that it exported 100% of the total volume imported; previously it was 70%.

Rule 3.3.11 is amended to determine that the extension of validity for the importation of sensitive goods may be requested if the authorization is still in force, with importation with a balance to be exported. The extension will be for 4 months and will be granted only once, it must be requested 15 days prior to the end of the authorization in question, by means of a free writing in terms of rule 1.3.5. The rule details the content of the document, the reasons for the request and the reasons why the extension of the term is needed. Said document must be sent to the following e-mail address

immex.sensible@economia.gob.mx.

Rule 3.4.13 is added, which adds the ME procedure to initiate the cancellation of a PROSEC program.

Rule 3.4.14. is amended to detail the necessary requirements to apply for a new PROSEC program.

Rule 3.4.15. is amended, to indicate the information that must be submitted to request an extension of the PROSEC. The documents requested are the same as when requesting a new program, except for the factual evidence.

Rule 3.4.19 is amended. Which states the term of 15 business days to issue the rejection or authorization of the request and provides a period of 10 business days to perform the visit for the PROSEC.

The terms of resolution will begin to count from the moment the application file is duly integrated, which will occur once the verification visit has been carried out and, if applicable, the terms to comply with the requirement have elapsed.

Rule 3.4.20 is amended to indicate that as an obligation of the PROSEC, the process of the required merger or spin-off notice must be submitted by e-mail to the ME when any of said actions take place.

Rule 3.4.21 is amended to indicate the way in which companies that have PROSEC must notify the modifications of data that they make, this by means of e-mail with free writing, when they have changes in corporate names, taxpayer identification number, partners, domiciles, and/or legal representatives; the requirements and form of the e-mail are established. Although this was already an obligation, it is stipulated in rules with the process and clear documents to submit the notice by e-mail.

Rule 3.5.1 is amended; it states that in the case of requesting a refund of the general import tax referred to in the drawback decree:

The e-mail to which the free writing must be sent is added: the applicants must send to the e-mail address

dgce.drawback@economia.gob.mx

The list of the requirements for its application is integrated.

It added the specification of requiring the registration of the bank account in which the drawback will be received.

Title 4. National Foreign Trade Information Service (SNICE)

Rule 4.1.1 is amended to specify that SNICE is the portal to facilitate consultation and provisions on trade policy issues.

Rule 4.1.2 is amended, which informs that queries and comments related to the content of the SNICE portal may be sent to the e-mail address snice@economia.gob.mx.

Annexes

The Annexes of Chapters 2.2. Preliminary requirements and automatic notices, 2.4 Mexican Official Standards, 2.5 countervailing duties, 3.2 Manufacturing, maquiladora and export services industry (IMMEX), 3.3 Specific requirements of the IMMEX program, 3.5 Drawback tax refund are published, and for ease of location, each one is assigned the same number as the rule that gives rise to it.

Annex 2.2.1 is amended:

Numeral 6 indicates that the requirement indicated in numeral 5 shall not apply to used goods whose VIN is of vehicle manufacture or assembly in Mexico, United States of America, or Canada, a list was added at the end of the paragraph, indicating serial number or model year that applies.

Annex 2.4.1 is amended:

Numeral 1, tariff items are added, corresponding to products such as powdered milk, tequila, manganese dioxide, or silver oxide batteries.

The tariff item of tequila is modified to be classified in 2208.90.03.

The addition of “except: goods subject to compliance with nom-028-ener-2017 “is added to 11 tariff items corresponding to machinery and apparatus, electrical equipment, and parts thereof; sound recording or reproducing apparatus, television image and sound recording or reproducing apparatus, and parts, and accessories of these apparatus such as steam, steel or glass gas discharge lamps.

References of NOMS are updated to indicate those currently in force.

For the purposes of Numeral 6, Section VIII nom-051-scfi/ssa-2010, the tariff item and description of rice is changed, previously it was 1006.20.01, now it is tariff item 1006.20.99.

Annex 2.5.1 is amended to include a section indicating that it must be updated every 6 months, if new countervailing duties are published during this period, these may be consulted through the SNICE portal, which may be applied to the temporary regime, tax warehouse, bonded warehouse and strategic bonded warehouse when so ruled in the same resolution.

Annex 3.3.2. is amended: activities that may be authorized under the IMMEX program services modality, the numbering is modified, it used to correspond to Annex 3.2.9.


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