The following are the most relevant aspects of this publication:

1. Inventory Control System (Annex 24)
2. Registration in the Company Certification Scheme (RECE)
3. Guarantee for VAT-STPS Tax Interest
4. Simplified Imports Through Courier Companies

A. Inventory Control System (Annex 24)

• New guidelines are established in Annex 24 of the FTGR.
• Section “C” "Minimum information to be contained in the automated inventory control system for companies registered in the Company Certification Scheme" (7.1.1, XIV) is added to Annex 24 of the RGCE, highlighting that:
  • Within 48 hours, Annex 24 must receive electronically the information of Section "A" of Annex 24 "Minimum information to be contained in the automated inventory control system", which must be obtained from the Company's corporate system, while the remaining information must be received at the time of payment of the corresponding customs declaration (pedimento).
  • According to the new guidelines, Annex 24 must allow online access to the customs authorities in order for the authority to corroborate compliance with inventory control of goods imported temporarily, as stated in the applicable legal provisions, as well as to verify the correct return abroad (export) of said goods.

B. Registration in the Company Certification Scheme (RECE)

• For companies certified in VAT-STPS, Category “A”, and IMMEX companies that import sensitive goods, the percentage of exports of sensitive goods imported under the IMMEX Program generated during the 12 months prior to the application is increased from 60% to 80% of the total value of imports of materials of such period. (7.1.2, B.).
• It has been specified that companies are required to have personnel involved in the production process or export services and are obligated to comply with payment of labour contributions. When subcontracting specialized services, companies must comply with the obligations related to payment of salaries of workers providing the specialized service, as applicable. (7.1.1, III).
• As part of the general requirements to register under the RECE, the applicant must not be listed by the Tax Service Administration as a taxpayer that improperly transferred the right to reduce tax losses. (7.1.1, IV).
• Additionally, it is specified that applicants must allow access personnel from the General Administration of Foreign Trade Auditing ("AGACE") at all times, either for the initial inspection visit or for supervising inspections in order to audit compliance with requirements and obligations (7.1.1, IX). In this regard, the assumption of automatic refusal is implied, if or when the applicant company does not grant access to AGACE personnel to perform the initial inspection visit (7.1.6, V). In this event, authorization for the registry in RECE will be denied. (7.1.6, V).
• The legal representatives granted with faculties for acts of domain/ownership must not be related to companies that have had their registry in RECE cancelled (7.1.1, XVII).
• Modifications to the means of filing applications for obtaining and renewing registration in the RECE in different modalities, as well as notices of changes to legal representatives and others related to rule 7.2.1, as applications and notices must now be submitted by specific forms, as applicable.
• A term of fifteen days as of the day following the date on which the notification becomes effective is established to comply with authority requirements, otherwise, the application will be considered as not filed (7.1.6). Also, it is specified that the AGAGE must issue official resolution within six months from the date the requirement is fulfilled (7.2.2).
• It is added as a cause for cancellation or suspension of the RECE, for “VAT and STPS” and “Certified Business Partner” modalities, when the taxpayer does not return abroad 60% of the goods temporarily imported during the last 12 months under an IMMEX Program in services modality (7.2.4). For clarification, in case of imports of sensitive goods, the minimum value of exports (returning them abroad) is 80% of the goods temporarily imported.

C. Guarantee for VAT-STPS Tax Interest

• Prior to the amendment, the term of the bond or guarantee was from 12 to 24 months, as of now this term has increased to 30 months. The procedure to guarantee VAT-STPS tax interest will take place through a specific legal form. Additionally, new requirements are added for the acceptance of the guarantee, very similar to those that must be complied with when having the VAT-STPS Certification under RECE. Key requirements involve personnel, domiciles, inventory control, members of the administration, among others (7.4.2).
• Regarding the renewal of the bond or the extension of the term of the letter of credit, the application for renewal or extension must be submitted during the first 10 days following the twelve months when the acceptance has been obtained (previously it had to be submitted at least 20 days prior to the expiration date of the guarantee) (7.4.4).
• The renewal of the bond or the extension of the term of the letter of credit will be granted for a period of 12 months in addition to the accepted term (7.4.4).
• Regarding the guarantee of the tax interest of fixed assets, the bond or letter of credit must have a term of 30 months (previously it was from 12 to 24 months) (7.4.7).

D. Courier or parcel delivery companies

• The possibility of declaring a generic Tax ID in imports made through Courier and Parcel delivery services is now eliminated. Prior to the amendment, when importing goods through courier services, it was possible to declare a generic Tax ID code, not being able to identify the importer. Now, the person buying goods through digital platforms that imports them using the services of a Courier or Parcel delivery company, must declare a Tax ID in each operation. When the Tax ID is not declared or identified, the Courier or Parcel delivery company must declare its own Tax ID.
• Goods whose value is not identified or is declared as equal to zero may not be imported through the simplified procedure.
• Likewise, the importation of goods whose description is generic or is indicated as “miscellaneous articles”, “gift”, “donation”, “courtesy”, or any other that does not allow the identification of the goods (either in Spanish or in any other language) is prohibited.
• The following are added to the causes for cancellation of the registration of courier or parcel companies: 1) being listed in articles 69, 69-B and 69-Bis of the Federal Tax Code, 2) not having valid digital keys or certifications; or 3) not being located at the tax domicile.

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We are glad to assist with any questions regarding these changes.

We want to thank Carolina Cardona,Support Specialist, and Ahide Ortega, Paralegal at Baker McKenzie, for their contribution to this alert.

Click here to read the Spanish version.