International Trade and Customs Practice Group Newsletter

Cristina Sánchez VebberPartner, Sánchez Devanny

Seventh Resolution of Modifications to the General Rules of Foreign Trade for 2020

On June 11, 2021, the Secretariat of Finance and Public Credit (hereinafter “SCHP”) published in the Official
Gazette of the Federation (hereinafter “DOF”), the “Seventh Resolution of Modifications to the General
Rules of Foreign Trade for 2020” (hereinafter the “Resolution”), whose entry into force will be 30 days
after its publication, with the exception of the provisions of transitory articles.

Through said Resolution, the SHCP released several amendments to the General Rules of Foreign Trade, among which the following stand out:

  • “Rule 2.4.1 Authorization for dispatch in a place other than the one authorized”, is modified to establish that the authorization for the entry or exit of merchandise from the country from a place other than the authorized one, or, where appropriate, an extension to the productive companies of the State, their subsidiary organizations and subsidiary productive companies, can only be granted in the case of the following merchandise:
    • Hydrocarbons, petroleum products, even mixed with other components that do not come from petroleum or natural gas, petrochemicals and their specialties.
    • Chemical precursors
    • Minerals
  • In accordance with the provisions of the First Transitory Article, the modifications to this particular Rule will enter into force on the day following their publication.
  • Likewise, “Rule 2.4.11 Clearance of goods by transmission of information” is modified to establish that the activation of the Automated Selection Mechanism (MSA) will be carried out with the presentation to customs of the pedimento or the consolidated notice in electronic device.
  • The “Rule 3.1.31 Procedure for the presentation of documents in the customs clearance of goods” is reformed to provide that in all cases the fiscal folio, digital file or the representation of the Digital Fiscal Invoice (CFDI) must be presented with the supplement “Carta Porte” referred to in Rule 2.7.1.9 of the Miscellaneous Fiscal Resolution (RMF), which, if applicable, will be verified through the technological device and must be related to the pedimento number and the corresponding acknowledgment number.
  • It should be noted that, in accordance with the provisions of the First Transitory Article, this amendment will enter into force on September 30, 2021.
  • Finally, “Rule 3.1.33 Clearance of goods without presentation of impressions of motions, notice or simple copies” is modified to add the following:
    • The fiscal folio of the Digital Tax Invoice (CFDI) with the complement “Carta Porte” referred to in rule 2.7.1.9. of the Miscellaneous Tax Resolution for 2021.
    • It is established that the transmission will be carried out by capturing the data declared by the customs agent, customs agency, etc., in the Portal of the Tax Administration Service (SAT).
    • The transmission of the electronic document may be carried out by means of a file with the format and requirements indicated in the “Guidelines with the technological specifications to carry out the customs clearance of goods with a technological device or with an Operation Document for Customs Clearance”, which will be available in the Portal of the Tax Administration Service (SAT). Once the information has been transmitted, the integration number will be received.
    • In accordance with the provisions of the First Transitory Article, the modifications to this Rule will enter into force on September 30, 2021.

We are at your disposal for any further questions or clarifications you may require in relation to this document.