25 Jan What's new in Foreign Trade?
At Cuesta Campos we are concerned about the possible effects that companies may face after recent changes in foreign trade, so below please find a general summary of such changes:
Agreement disclosing new Commercial Identification Numbers (NICOS).
Published on December 3rd, 2021.
As a result of the amendments by which 51 Tariff Codes were created and 15 Tariff Codes were repealed from the Tariff of the General Import and Export Duties Law (TIGIE, by its acronym in Spanish).
With such modification, TIGIE included 65 NICOS mainly for agricultural products, alcoholic beverages, wood products, “talavera”, and costume jewelry. TIGIE repealed 31 NICOS applicable to “Chile” products, “mangos”, “guayabas”, decaffeinated coffee, rice, Tequila, among other products.
The agreement entered into force on December 4th, 2021.
Amendment to Annexes 2.4.1 (NOMs) and 2.2.13 (Certification System for Kimberley Process) of the Foreign Trade general rules and criteria issued by the Ministry of Economy
Published on December 16th, 2021.
I. Annex 2.4.1
As a result of the creation of new tariff codes in which the Denomination of Origin Mexico is recognized for 18 products such as Tequila, cocoa, coffee, and others; Annex 2.4.1 now includes the Tariff Codes of the TIGIE that are subject to compliance with Mexican Official Standards (NOMS).
With the creation of tariff code 2208.90.03 NICO 01 and 91 for Tequila, the same is included in Annex 2.4.1 numeral 4 of the Foreign Trade general rules and criteria issued by the Ministry of Economy to subject it to the compliance of "NOM-006-SCFI-2012: Alcoholic beverages-Tequila-Specifications" and tariff code 2208.90.05 NICO 00 to "NOM-070-SCFI-2016, Alcoholic beverages-Mezcal-Specifications".
Also, it will be mandatory to comply with "NOM-139-SCFI-2012, Commercial Information-Labeling of natural vanilla extract (Vanilla spp.), derivatives and substitutes" for tariff code 0905.20. 99; "NOM-051-SCFI/SSA1-2010, General labeling specifications for prepackaged food and non-alcoholic beverages-commercial and sanitary information" for tariff codes 0901.21.99, 0901.22.99, 1006.20.99 and 1006.30.99; and "NOM-050-SCFI-2004, Commercial information-general product labeling" for tariff code 6912.00.99.
II. Annex 2.2.13
The table listing the country participants in the Kimberley Process Certification System now includes Gabon, the United Kingdom, the Bolivarian Republic of Venezuela, and the Central African Republic. China, Taipei (Taiwan) and Croatia were deleted from this list of countries.
Update from the Ministry of Infrastructure Communications and Transportation to the Consignment Note (Carta Porte)
Published on December 16th, 2021.
Through the publication of the "Agreement whereby the Consignment Note in Federal Trucking and its Auxiliary Services is updated", the Ministry of Infrastructure, Communications and Transportation (SICT, by its acronym in Spanish) announces that the Digital Tax Voucher by Internet with the addition of the Consignment Note ("CFDI con complemento Carta Porte") will be considered as the Consignment Note, as referred to in the Tax Miscellaneous Resolution for 2021 and for SICT purposes.
The "CFDI con complemento Carta Porte" will be deemed as the legal title of the agreement between the transportation company and the requestor of the service, and it will also be the supporting document for the receipt or delivery of goods, as well as to evidence the legal possession, transfer or transportation of the goods being transported.
The aforementioned agreement will enter into force once the use of the "CFDI con complemento Carta Porte" is mandatory. This will replace the "CIRCULAR approving the models of pre-printed Consignment Note or Voucher to Cover the Transportation of Goods and Consignment Note or CFDI covering the Transportation of Goods that authorizes the federal freight transportation service in the roads and bridges of federal jurisdiction, as well as general indications, format and instructions of requirements and conditions of transportation and annexes".
Amendments to the Internal Regulations of the SHCP, Internal Regulations of the SAT and issuance of the Internal Regulation of the ANAM
Published on December 21st, 2021.
In connection with the publication of July 14th, 2021, announcing the creation of the National Customs Agency (ANAM, by its acronym in Spanish), the Mexican government published the amendments to the Internal Regulations of the Ministry of Finance and Public Credit (SHCP, by its acronym in Spanish) and the Internal Regulations of the Tax Administration Service (RISAT, by its acronym in Spanish), to transfer authority in customs matters to the ANAM.
In this regard, the Internal Regulations of the National Customs Agency of Mexico (RANAM, by its acronym in Spanish), are now published to identify the regulations, duties, and authority of the Agency, granting the status of the nation´s customs and tax authority.
This publication became effective January 1st, 2022, and in a subsequent communication, we will inform in detail the contents of the RANAM.
General Foreign Trade Rules for 2022.
Published on December 24th, 2021.
The Mexican government published on December 24th, 2021, the new General Foreign Trade Rules for 2022 (RGCE, by its acronym in Spanish), entered into full force and effect on January 1st, 2022. Some highlights of such publication are the following:
· Transition period until March 31st, 2022, to issue the "CFDI con complemento Carta Porte" without fines or penalties.
· Deferral of the entry into force of the electronic Value Declaration.
· Addition as a ground of cancellation of the customs broker's license the smuggling of automotive fuels.
· Addition of the obligation to provide the rulings of weight, volume, or other characteristics in the import of automotive fuels.
· Repeal of the reporting obligation under the Value Added Tax Certification Scheme of the subcontracting of employees.
· Updating Annex 13 regarding the amounts and fines stated in the Customs Law and its Regulations.
Subsequently, we will release the details with the specific changes to the RGCE, in order to identify possible changes that may be implemented in your foreign trade operations.
If you have any additional questions or comments, please do not hesitate to contact us.
Contact
Alejandro Martínez
amartinez@cuestacampos.com
Alondra Vargas
avargas@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.