Key changes to Foreign Trade General Rules

Suspension from importer registries
Rectification of pedimento
Commercial information numbers
Fines

The Tax Administration Service recently published the Third Resolution of Modifications to the Foreign Trade General Rules (FTGR) 2020. The key changes in this respect are as follows.

Suspension from importer registries

Companies can be suspended from the importer registries if they carry out transactions with third parties (individuals or legal entities) included in the definitive list of companies that invoice non-existing operations, in terms of Article 69-B of the Federal Tax Code, without having evidenced the materiality of said operations or correcting their tax situation.

Rectification of pedimento

In order to request a rectification of the information declared on a pedimento form, the requesting company must:

• be in compliance with its tax obligations;
• have a locatable address; and
• have a tax mailbox.

Commercial information numbers

The term 'commercial information number' (NICO) is included in the applicable dispositions of the FTGR 2020, as well as in the corresponding tariff items.

The procedure to cancel the suspension of the electronic customs system, derived from the incorrect declaration of a NICO, in terms of Article 184-C of the Customs Law, has been included.

Fines

The amounts of the fines to be paid in accordance with the Customs Law have been updated for 2021.

For further information on this topic please contact Edmundo Elías-Fernández at Ramos, Ripoll & Schuster ​by telephone (+52 55 1518 0445) or email (eelias@rrs.com.mx). The Ramos, Ripoll & Schuster website can be accessed at www.rrs.com.mx.