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On September 10^th, 2020, the Resolution amending the General Rules regarding the application of the customs provisions of the United States, Mexico and Canada Treatment (“USMCA”) and its annexes was published in the Federal Official Gazette (“DOF”, by its acronym in Spanish), which modified some rules, among others the following:

• It is clarified that the relevant documents to prove that a good is originating are:

1. Storage documents.
2. Copies of customs control documents.
3. Customs entry and exit documents.
4. Any other evidence that satisfies the customs authority.

• For those goods that are considered as originating according to Article 2.10(2) of the USMCA (products that qualify as originating, notwithstanding the Rules of Origin), the following legend shall be established: “Annex II of the Uniform Regulations Regarding the Rules of Origin of the USMCA”. Likewise, it shall not be necessary to comply with the origin criteria in the certification of origin.
• The certification of origin may be issued through Digital Fiscal Vouchers over the Internet, as long as they comply with the necessary elements for the certification of origin.
• In the event that a certificate of origin is issued through electronic or digital means, the authority may not require the physical presentation of such certificates.
• The certification of origin may cover (i) a single shipment of goods with one or more import customs declaration, or (ii) more than one shipment of goods with a single import customs declaration.
• In the event that the customs authority determines that the goods are not originating, the person who issued the certificate shall communicate such determination to all persons to whom it delivered a certificate of origin, without the authority applying any penalty.
• When certificates of origin are issued with errors or mistakes, the authority may not reject the certificate if the errors or mistakes are insignificant. In the event that the errors are with respect to the tariff fraction, the authority may reject said certificate.
• In case the authority carries out verification visits and does not find the documents and information that prove the origin of the goods, it may request for the exporter, importer or producer deliver such documents within 30 days after the verification.
• Likewise, in case the authority carries out verification visits and the producer, exporter or importer refuses to deliver the documents or information that accredit the origin of the goods, the authority may reject the tariff treatment.
• It is specified that a producer may average the value of regional and labor content of one or all of the goods included in the same subheading, as long as it notifies the Tax Administration Service (“SAT”, by its acronym in Spanish), at least 10 days prior to the beginning of the fiscal year.

If you have any questions, require our assistance or additional information, please contact the professionals on Foreign Trade of Cuesta Campos.

Contact

Rafael Sánchez
rsanchez@cuestacampos.com

Franscela Sapien
fsapien@cuestacampos.com

www.cuestacampos.com

The above is provided as general information prepared by professionals with regard to the subject matter. This document only refers to the applicable law in Mexico. While every effort has been made to ensure accuracy, no responsibility can be accepted for errors or omissions. The information contained herein should not be relied on as legal, accounting or professional advice being rendered.