On October 14, 2024, Mexican Tax authorities published on the Mexican Official Gazette the “Second Resolution of Modifications to the General Rules of Foreign Trade for 2024 (“RGCE”), as well as its Annexes 1, 2, 5 and 24″.

Below are some of the modifications that we consider most relevant:

Courier services providers

Generic Tax Identification for courier’s was eliminated; and causes for cancellation of the registration of courier and parcel companies before Tax authorities were updated.

Registration in “Empresas Certificadas” Scheme (RECE)

RECE Additional requirements are established to obtain the Registration (RECE), highlighting the following:

• In relation to the requirement to have personnel to carry out the production process, section III of Rule 7.1.1 is modified specifying that those who subcontract specialized services or the execution of specialized works must comply with the obligations established in article 27 of the Income Tax Law, including that their contractors are registered in the Registry of Providers of Specialized Services or Specialized Works (REPSE).
• In addition to the requirement of not being on the list published by the SAT related to article 69 and 69-B fourth paragraph of the CFF, section IV of Rule 7.1.1 is modified to now include 69-B Bis, ninth paragraph, related to taxpayers who improperly transferred the right to reduce tax losses.
• In relation to inventory control, section XIV of Rule 7.1.1 is updated to indicate that it must comply with the terms of section C of Annex 24 of the RGCE.
• It is specified that legal representatives with authority for acts of domain must not be linked to companies that have had their RECE cancelled.

Requirements to obtain the RECE, section A, rule 7.1.2. is modified to include the following requirements:

1. Submit the application in accordance with the processing form 153 Mexican Customs Law, which replaces the F3 format “Application for Registration in the Business Certification Scheme”, contained in Annex 1.

In relation to companies that have a VAT and IEPS (“CIVA”) modality that import or intend to import merchandise considered sensitive (Annex II of the IMMEX Decree or Annex 28 of the RGCE), it is added as a requirement to prove the return of 80% of the total value of temporary imports of said inputs.

Obligations of CIVA companies.

In relation to the obligations contained in rule 7.2.1. the following obligations are modified:

1. The obligation to submit notices related to changes in name or corporate name, tax address or addresses where production processes are carried out, and registration of addresses is repealed.
2. In the case of addresses, when the document that accredits the legal use and enjoyment of the property changes, notice must be given in accordance with the new format.
3. In the case of importing additional goods to those indicated in the production process of the initial application, the notice referred to in the 154/LA processing form must be submitted at least 30 days prior to the day in which the first import is intended to take place. Changes may not be submitted for activities other than those stated in the initial application.
4. It is specified that the obligation to submit discharge reports in accordance with Annex 30 of the RGCE will be considered fulfilled when the information in the requests to be downloaded corresponds to the codes of these and to the period being reported.

Resolutions of the Registry in the Business Certification Scheme

A situation is added for the authority to directly deny the RECE (without the need for a request) when the applicant does not allow the authority access to carry out the initial inspection visit. It is also clarified that the period for issuing RECE resolutions will be computed from the day following the last acknowledgment by which documentation and information has been submitted.

Guarantee of the fiscal interest of VAT and/or IEPS, through a bond or letter of credit.

The period of validity of the bond or letter of credit to guarantee the payment of the Value Added Tax for temporary imports is increased to thirty months and must be processed according to the new procedure.

Requirements for acceptance of the bond are added. The deadline for renewal is modified, and must be processed during the first ten days following the twelve months in which acceptance has been obtained to guarantee fiscal interest, for a period of twelve additional months to the accepted validity in accordance with the requirements established in the procedure sheet 155/LA.

Additionally, it is clarified that the renewal of the bond or extension of the validity of the letter of credit must be processed during the first ten days following the twelve months in which acceptance has been obtained, or payment of the guaranteed taxes will be required.

ANNEXES Modifications
Annex 1 – Foreign trade formats and models and Annex 2 – Foreign Trade Procedures 1.

1. Format F3 “Application for Registration in the Business Certification Scheme”, contained in Annex 1, is eliminated and in its place the procedure form 153/LA is implemented.
2. Format B13 “Notices referred to in rule 7.2.1., related to Registration in the Business Certification Scheme”, is eliminated and in its place the procedure form 154/LA “Notices related to Registration in the Business Certification Scheme” is created.
3. Format B15 “Single Notice of Renewal in the Business Certification Scheme Registry”, contained in Annex 1, is eliminated and in its place the procedure form 153/LA “Application for Registration in the Business Certification Scheme Registry” is created Certification Scheme for Companies and notice for its renewal.”
4. The E12 format “Single Format of Guarantees in VAT and IEPS matters” is eliminated and the procedure form 155/LA “Application for the acceptance, renewal, extension. Increase or cancellation of the guarantee in VAT and IEPS matters” is created.
5. The F2 format “Application for registration of the dispatch of goods of companies”, contained in Annex 1, is eliminated and the procedure form 152/LA “Application for Registration in the Registry of the Dispatch of Goods of Companies, and notices of renewal or modification thereof” is created.

Annex 24 – Minimum information that the automated inventory control system must contain

Section C of Annex 24 is added to specify that the Mexican tax authority must be allowed to have permanent access to the inventory control system of companies with CIVA, who must share the user name and password to access the online inventory control system, and to establish that the system must electronically receive the information from the corporate system within a period not to exceed 48 hours or at the latest at the time of payment of the corresponding request.

The above will allow the authority to verify compliance with the provisions of Annex 24 at all times and corroborate compliance with the control of imports and returns of goods related to its authorization.

Any questions or doubts regarding this bulletin should be directed to:

Javier García
jgs@cmgdlaw.com