Main amendments to the CERs for 2024

Based on the publication of last December 28, 2023, the Ministry of Finance and Public Credit through the Official Gazette of the Federation in its evening edition published the General Foreign Trade Rules for 2024 and its Annex 13. In this regard, below, we share the main changes:

• The acronyms ACOECE - Central Administration of Special Foreign Trade Operations of AGACE (General Administration of Foreign Trade Auditing); ACSMC - Central Administration of Security, Monitoring and Control of AGCTI (General Administration of Communications and Information Technology) and SEMARNAT (Ministry of Environment and Natural Resources) are added.

• The definition of Certified Company for purposes of Article 2, Section I of the IMMEX Decree is eliminated and the definition of Estimated Price Resolution is added.

• Rule 1.3.14 is added, referring to goods subject to registration in the Importers' Register of Specific Sectors or the Sectorial Exporters' Register (Annex 10).

• The fines and amounts of the Customs Law and its Regulations are updated by means of Annex 13.

The effective date of the new rules is January 1, 2023, with the exception of the following rules:

• Las reglas 1.5.1., 4.5.31., fracción XVIII y 7.3.3., fracción XXIV entrarán en vigor una vez que se dé a conocer el formato “Manifestación de Valor” del Anexo 1, en el portal del SAT a través de VUCEM.

• The obligation to guarantee the payment of duties for the temporary importation of sensitive goods of Annex II of the IMMEX Decree, by means of a bond policy, referred to in rule 4.3.2, will be enforceable until the entry into force of the Agreement published by the SE in the DOF.

• Rules 1.3.8., 1.3.9., 1.3.10., 1.3.11., 1.3.12. and 1.3.13. will be applicable until March 31, 2025 with respect to the Decree that exempts the payment of import duties and grants administrative facilities to several goods of the basic food basket and basic consumption of families", published in the DOF on January 6, 2023.

• For rule 7.2.1. regarding the obligations of companies with AEO registration, any category must comply with their obligation to submit the applicable form to update their profile for any modification they may have had no later than February 3, 2024.

El pago del DTA para la importación de mercancía no originaria procedente de un país parte del TIPAT de acuerdo con la regla 5.1.7 será aplicable desde el 30 de diciembre de 2023.