On August 5, 2013, the Mexican Government amended the Foreign Trade General Rules (FTGR), to include specific rights and obligations of taxpayers in connection with the Importers’ Registry, and to detail the procedure to be undertaken by the Automotive Industry for the disposal of obsolete/damaged goods.

Furthermore, the amended Rules set forth the obligation to be registered with the Specific Sectors of the Importers’ Registry prior to import cigarettes into Mexico; and eliminate the obligation to be registered in the Specific Sectors of the Exporters’ Registry  prior to export gold, silver, copper and their derivatives, obligation that was included in the fifth amendment of the FTGR.

Implications for Importers

The newly enacted Rules address the issue of suspension or cancellation of an Importer´s Registration and its consequences, providing legal certainty to the procedure; however, timelines for response by the authority are still long and can seriously endanger operations in Mexico, therefore full compliance is strongly advised.

Additionally, as of September 2nd, 2013, those who intend to import cigarettes into Mexico must be registered with the Specific Sectors of the Importers’ Registry, complying with determined requirements to this end.

What the Amendments Say

Importers Registry

  • The FTGR set forth a list of goods that can be imported without being registered within the Importers’ Registry; the recently enacted amendment provides limitations to this list.
  • Pursuant to the new Rules, in general terms, prior to being suspended or cancelled from the Importer's Registry, the tax authority must inform the importers of the purported irregularity and grant them a 10 day period to dismiss the allegations enforced against them. Prior to this amendment, importers did not find out that they were suspended or cancelled until they tried to process customs clearance for importing goods into Mexico.
  • The obligation to be registered in the Specific Sectors of the Exporters’ Registry prior to export gold, silver, copper and their derivatives, has been eliminated from the FTGR and pursuant to these new provisions, it was never in force.

Automotive Industry

  • The procedure for disposing of obsolete/damaged goods subject to fiscal deposit by the Automotive Industry is modified and new official forms must be used.

Please click on the following link to download the amendments published in the Federal Official Gazette:

Resolucion de la Sexta Modificacion a las Regl.pdf

Next Steps

To avoid a breach or to benefit from the new customs provisions, we strongly suggest importers of record to review in detail the aforementioned amendments to determine if the new benefits/burdens are applicable in each particular case.