Month: December 2018


(GFTR 2018 / 3rd AMENDMENT)

On November 30th, 2018, the Third Resolution of Amendments to the General Foreign Trade Rules (GFTR) for 2018 was published in Official Federal Register (OFR), such changes became effective as of December 1st, 2018, except as indicated at the end of this document.

The main modifications made to GFTR are presented below:

• The following acronyms are included in the list of these terms and are related with recent Trade Treaty published in OFR between Mexico and CPTTP´s countries:

o TIPAT: Integral and Progressive Treaty of the Trans-Pacific Partnership.

• Rule 1.4.17 is added, which considers the procedure to be followed for the appointment and granting of the patent of a customs agent by substitution is integrated.

• Rule 1.5.4. is modified in order to provide an extension until April 1st, 2019, for the purpose of the importer being required to provide additional documents/information (annexes) to the manifestation of value, established in Article 81 of Customs´ Law Regulation, which as a reminder, are mentioned below:

o Commercial invoice;
o Bill of lading;
o Document that proves the origin, when applicable;
o Document which the guarantee is stated; in case;
o Document which the payment of the goods is recorded (electronic transfers /
letter of credit);
o Document related to transportation expenses, insurance and related expenses;
o Contracts related to commercial transaction;
o Documents that support the incremental concepts; and
o Any other documentation / information necessary for the determination of the
customs value.

• Rule 1.8.1., Includes the obligation for companies that have authorized electronic pre-validation services, which must comply with the provisions of the “Guidelines that must be observed by those who have authorization to provide the services of electronic data´s prevalidation, contained in pediments and those interested in obtaining it, which can be consulted on SAT´s portal page.

Rule 3.1.8, regarding to invoicing in third countries when preferential tariff treatment is applied, it is included the consideration of manage this option in the case of operations carried out under the CPTTP Treaty. Likewise, it is established that in the case of this treaty, a certification of origin that is issued according to the aforementioned Treaty, may not be presented in the invoice issued by a commercial operator located in a non-member country, but may be provided in any other document.

• Rule 3.1.11, related to the application of preferences in merchandise with origin other than that of its origin, the CPTTP Treaty is included for the purpose of allowing the importer to prove that the goods that have been in transit, with or without transhipment or temporary storage, through the territory of one or more non-member countries, were under the supervision of the competent customs authority in those countries, with the submission of any of the following documents:

o Air waybill;
o Bill of lading;
o Letter of carriage;
o Customs document that proves that the goods remained under customs guard;
o Any other supporting document issued by the customs authority or another
private entity.

• Rule 3.1.39 is created, for the purpose of establishing the procedure to be followed in the case of business imports by air transported by courier and parcel companies, so that they can carry out the advance clearance of goods, the foregoing through compliance with the “Operation Guidelines for Early Dispatch, published on SAT website.

• Rule 3.1.40 is also created to establish the procedure to be followed for the purposes of importing by sea with the handling of advance clearance and in which it is specified that the merchandise using this option will not be able to:

o Be the object of deconsolidation;
o Transfers between controlled premises;
o Being examined due to ignorance of the characteristics of the goods.

It is specified that the advance clearance of merchandise, can’t be done in the case of those that are difficult to classify, which require physical or chemical analysis to know their composition, nature, origin and other characteristics necessary to determine their classification.

• In Rule 3.7.1., with respect to the operations of postal deliveries, the customs value is modified from 300 to 50 usd, in order to be able to import without the use of the “Customs Ballot” format, nor the services of customs broker, customs representative or accredited legal representative, as well as, without the payment of IGI, VAT and DTA.

Likewise, it establishes that merchandise whose value at customs, by recipient or consignee, is equal to or less than the equivalent in national or foreign currency of 50 usd and such goods are subject to the payment of contributions other than IGI, VAT or DTA, must be imported with the use of Customs Ballot, without the services of customs broker and without payment of DTA.

• In Rule 3.7.3, it is clarified that the courier and parcel companies, which have the “Registry of Courier and Parcel Companies”, will be able to carry out the clearance of the goods transported by them, when the value in customs of the goods does not exceed 1,000 usd per recipient or consignee.

• Rule 3.7.35 is added and establishes the mechanism and the requirements to be followed by the courier and parcel companies for performing the clearance of goods transported by them, including the realization of imports through the use of a request. and simplified procedure, when the customs value of the merchandise exceeds 1,000 usd.

• Rule 3.7.36 establishes obligation for courier and parcel companies that require operations by pediment and simplified procedure, so that they can be registered in the “Registry of Courier and Parcel Companies”, making known/public the requirements and format to be used for such purposes. In the same way, cancellation causes are specified within the aforementioned record.

• Within Rule 5.1.5, regarding the application of the fixed DTA payment in the definitive imports and regime changes made under the protection of some treaties signed by Mexico, the imports that are made under the CPTTP are included.

• In Rule 7.1.4, regarding the requirements that must be met by those interested in obtaining the registration of a Certified Company in the modality of Marketing and Importer or Authorized Economic Operator, the Logistics Outsourcing modality is included. Likewise, a section is created (subsection G), through which the requirements to be met for obtaining the registration of a certified company under the heading of Logistic Outsourcing are indicated, and for which the following should be accredited:

o Have an IMMEX register of Services in force in the VAT and IEPS Modality.

o Have at least one facility for the provision of services and safekeeping of foreign
trade documentation.

o Participate directly in the handling of goods and cargo management, with
transport, distribution centers and own warehouses.

o Obtain the favorable opinion issued by the authorized Civil Association,
Chamber or Confederation, in accordance with the “Electronic System Guidelines
for the Control of Temporary Imports Inventories”, applicable to those companies
interested in obtaining the SECIIT item.

To obtain the registration of Certified Company in the form of authorized economic operator, item SECIIT, the requirement of submitting a favorable opinion issued by an authorized Civil Association, Chamber or Confederation is added, through which the fulfillment of the provisions is accredited in the “Guidelines of the Electronic System for the control of inventories of temporary imports”.

• Rule 7.1.13 is created and established the requirements so that the cameras, civil associations and/or confederations, can request an authorization for issuing the opinion of compliance with the “Guidelines of the Electronic System for Control of Temporary Imports Inventories”.

• Rule 7.1.14 is added, it establishes the requirements that must be met by the interested companies in order to request a SECIIT compliance report from the Civil Associations, Chambers or Confederations in accordance with the “Electronic System Guidelines for the Control of Inventories of Temporary Imports “.

Likewise, it is indicated that for purposes of renewing records in the Business Certification scheme, in the form of Authorized Economic Operator, item SECIIT, the opinion referred to in the previous paragraph must be presented and will have to be issued 2 months prior to the date of submission of the renewal application.

• In Rule 7.2.1., 3 new obligations are included that must be fulfilled by companies registered in the business certification scheme, applicable to those under the heading of Logistics Outsourcing, which are mentioned below:

o The provision of services by these companies through third parties, must be
made exclusively through these third parties.
o Notify the authority the registration and cancellation of the contracted third
parties to provide the services of customs management, storage, transfer and/or
distribution of foreign trade merchandise on their behalf.
o Terminate the third party that has expired or is canceled its registration in the
certification scheme of companies under the modality of Certified Commercial

Finally, as a part of this publication, the following precisions are made:

• Until March 1st, 2019: The entry into force of electronic handling and transmission of a payment guarantee (bond policy), is extended for temporary imports of sensitive goods imported under the IMMEX program.

• Amendments to Rules 3.1.8, 3.1.11 and 5.1.5. will come into effect on December 30th, 2018.

• Amendment to Rule 3.7.1. and 3.7.3 will enter into force on March 1, 2019.
• The addition of the obligation to submit a favorable opinion by an authorized Civil
Association, Chamber or Confederation, to which Rule 7.1.4 refers, will become effective 3 months after the publication of this Resolution.

TMC Legal® professionals, we are at your disposal to support you with the interpretation and compliance with the aforementioned provisions. / Parner / Associate / Logistics & Foreign Trade

(Español) Boletín 4


On November 30, 2018, the Commercial Agreement, knows as USMCA or T-MEC, was signed by the Commercial Representatives of Mexico, Canada and United States in Buenos Aires, Argentina, whose next step will be pass to the ratification of the congresses of the 3 countries so that it can enter into force.

The expectation is that this trade agreement can enter into force on January 1, 2020, once it has been ratified by the congresses of 3 countries.

TMC Legal® staff, are at your disposal to support you with the interpretation and compliance with the aforementioned provisions. / Partner / Associate / Logistics & Foreign Trade