10 Important changes in the Second Resolution of the General Rules of Foreign Trade for 2018

On 20th September 2018 the Mexican Government published the Second Resolution on changes to the General Rules of Foreign Trade for 2018 (in Spanish). Such changes along with those implemented in April, established new rules for clearing goods through Mexican Customs, and entered into effect as of 21st September 2018.

The second resolution includes the modification of 43 rules, the creation of 11 more, and the abrogation of 4 other.

What are the GRFT

The General Rules on Foreign Trade, are a set of rules regulating import and export operations in Mexico. Rules issued by the Government and the Customs Agency, in which the requirements and formalities for customs clearance are constantly updated and changed.

Familiarise yourself with 10 important changes contained in the second
resolution of the General Rules of Foreign Trade for 2018!

1. New Hydrocarbon Management Bureaus

3 new government offices appear in the Glossary of Acronyms of Authorities and Definitions:

• General Administration of Hydrocarbons (AGH, Spanish Acronym).
• Central Administration for Legal Support and Hydrocarbon Regulations (ACAJNH, Spanish Acronym); and,
• Central Administration for Hydrocarbon Programming and Planning (ACPPH, Spanish Acronym).

2. Authorised Personnel for Tariff Classification

The first resolution of the GRFT for 2018, established the creation of the Tariff Classification Board, granted with the faculty to issue technical opinions with regards to tariff classification whenever requested so by customs authorities.

The second resolution, additionally specifies authorised personnel to collaborate in the decision making process of the Board:

• Product classification specialists, that is to say, experts in the classification of goods in accordance to international product nomenclature.
• Heads of Directorates of the Mexican Tax Administration System (SAT, acronym in Spanish).
• Assistant Director Generals of the Mexican Ministry of Finance and Public Credit (SHCP, acronym in Spanish).

3. Importation of Petroleum Products

Individuals authorised to import petroleum products can also perform operations to recover abandoned goods.

Moreover, the timelines to withdraw or return abandoned goods at the customs warehouse have been changed:

• 15 days to withdraw goods in lieu of 1 month.
• 10 days to return goods against the 15-day period available as of today.

Also, two new rules related to petroleum products were created (goods classified in the tax regulations of Annexe 29):

• Products that cannot be temporarily imported under the IMMEX Programme.
• Goods that cannot be imported under the strategic bonded warehouse customs scheme (known as Recinto Fiscalizado Estratégico).

4. Customs Clearance through DODA

DODA (acronym in Spanish for Operational Document for Customs Clearance), is the document format used for customs clearance. The Operational Document for Customs Clearance consists of a QR code that allows you to conduct the customs clearance process without submitting any printed papers of permits, notices, or photo copies.

Moreover, in such operations where a printed record, notice, or request is used; it will not be necessary to submit the corresponding physical documents since it will be enough to provide the folio number issued online through the service’s website, and to record it in the register system.

5. FAST Programme

The requirements to use the FAST lanes have been changed allowing exporters to use the lanes. Now both, exporters and transporters, must get registered in the FAST programme with CBP, and present the identification card which proves register in the programme at the automated customs system.

6. IMMEX Programme

The procedure for IMMEX companies to import Diesel has been eliminated.

IMMEX companies temporarily importing sensitive goods described in Annexe II of the Decree, will be able to guarantee payment of temporary import fees of such goods, through customs guarantees or bonds issued by securities companies.

7. Precautionary Customs Seizure

It will be considered as a legal address for import request purposes, the one provided in the electronic transmission or in the corresponding notice and therefore it would not be justified to provisionally seize the location which is in compliance with the requirements set forth in Technical Sheet 104/LA, and under one of the following cases:

1. That being a different address than the one held by Customs on record, but having registered it before the Tax Registration System (RFC, acronym in Spanish) previous to the execution of the foreign trade transaction, provided that:

• The address shown in the import request was previously provided to the Tax Registration System (RFC).
• You are found and identified at the current registered tax-purposed address.
• Notification of change of address was conducted within the establish timeframe and formalities.

2. That the address is found to match but the import request results inaccurate due to imminent spelling, grammar, syntax, or digit errors.

8. Comprehensive Certification Scheme

The second resolution of the GRFT for 2018, establishes the following changes for registering under the Comprehensive Certification Scheme:

• The requirements that must be complied with by those interested parties to obtain the VAT (IVA, acronym in Spanish) and Special Tax on Products and Services (IEPS, acronym in Spanish) modalities.
• The given period to issue the authorizations for the importation of sensitive goods contained in Annexe II of the Decree and/or in Annexe 28 of the GRFT, is of 30 days.
• The different modalities covered under this scheme. 
• The duties established for registering and renewal processes.

9. Annexe 10: Changes in Tariff Sections

Annexe 10, which makes reference to tariff items, includes the following changes:

• Sector 13 adds “Hydrocarbons and Fuels”, therefore including tariff sections 2207.10.01 and 2207.20.01.
• Sector 15 “Iron and Steel Products”, rules out tariff sections 7210.49.01, 7210.49.02 y 7210.49.04.

10. Creating of Annexe 29: Schemes not intended for the Hydrocarbon Sector

Annexe 29 was created, determining that the tariff sections from the Hydrocarbon Sector (jet fuel, kerosene, lamp oil, biodiesel, diesel oils and petroleum, among others), cannot be used for the following:

• Temporary import scheme for the manufacturing, processing, or repair in maquiladora or export programmes.
• Customs warehouse.
• Scheme of manufacturing, processing, or repair in the Customs Warehouse.
• Strategic Bonded Warehouse Customs Scheme (known in Spanish as, Régimen de Recinto Fiscalizado Estratégico).