Introduction
What is the purpose of the ANAM?
What are the powers of the ANAM?
Will the SAT continue to have authority in customs matters?
What will happen with the eliminated customs procedures initiated before the SAT?
What challenges does the ANAM face?
On 14 July 2021, a decree was published in the Federal Official Gazette (DOF) by means of which the National Customs Agency of Mexico (ANAM) was created. The ANAM substitutes the General Customs Administration (AGA) of the Tax Administration Service (SAT).
The ANAM is now a decentralised administrative agency of the Secretary of Finance and Public Credit (SHCP), which has technical, operational and administrative autonomy. The ANAM operates in coordination with the Mexican armed forces, working together as tax and customs authorities.
On 21 December 2021, the internal regulations of the ANAM were published in the DOF, and, through these regulations, the powers, organisation, and legal and operational limitations of the ANAM were established. The ANAM legally started operations on 1 January 2022.
What is the purpose of the ANAM?
The purpose of the ANAM is to offer a specialised agency responsible for the customs administration and control, independent from the SAT. This new agency has powers to organise and manage customs services and inspection of goods, and enforce compliance of the legal provisions that regulate the import and export of goods. It will also be responsible for the collection of duties and taxes applicable to foreign trade transactions in Mexico.
For the fulfilment of its purpose, the human, financial and material resources of the AGA will be transferred to the ANAM.
To guarantee the proper legal use and compliance of its powers, the ANAM will have an internal control unit that will depend on the Secretary of Public Function to guarantee the independence of its duties.
What are the powers of the ANAM?
The ANAM will have the following powers, among others:
- collecting duties and taxes of foreign trade transactions and, therefore, assessing and enforcing the payment of taxes;
- inspecting goods;
- coordinating with the Mexican armed forces and the national security institutions to guarantee the security of customs offices;
- participating in the negotiation of international treaties regarding customs matters;
- reviewing compliance of tax and customs provisions on the import and export of goods; and
- issuing resolutions to revocation recourses filed against foreign trade enforcement procedures and resolutions, as well as representing the Federal Treasury in the corresponding trials and procedures.
For its proper operation, the ANAM will be integrated by several directions or offices (administrative units), which will have the powers that were previously granted to the administrations and units of the AGA.
Will the SAT continue to have authority in customs matters?
The SAT will maintain its powers to exercise verification and audit procedures in acts after customs clearance of goods, on-site customs audits, desk reviews, and verification of compliance with tax and customs obligations.
What will happen with the eliminated customs procedures initiated before the SAT?
In accordance with the seventh transitory article of the decree, by means of which the internal regulations of the ANAM were published, customs procedures initiated before the AGA, the Mexican customs and the administrative units of the SAT will now be resolved by the ANAM.
What challenges does the ANAM face?
The ANAM faces several challenges, including capacity, professionalism, integrity and legality. The operations of military personnel in customs offices must be adapted to the applicable legal framework in customs matters, considering their exercise and functions in customs procedures, such as reviewing and registering of goods and carrying out administrative procedures in customs matters.
Another significant challenge is fighting corruption, including the import of fake products of registered trademarks, and guaranteeing certainty to those who have rights over said trademarks.
For further information on this topic please contact Edmundo Elías-Fernández, Daniel Torres-Güémez or Daniel Ascencio-Zamarripa at Ramos, Ripoll & Schuster by telephone (+52 55 1518 0445) or email ([email protected], [email protected] or [email protected]). The Ramos, Ripoll & Schuster website can be accessed at www.rrs.com.mx.