On August 5, 2013, the Treasury Department published in the Federal Official Gazette the “Sixth Ruling Amending the 2012 General Foreign Trade Rules and Exhibits 1, 10, 21 and 22 thereto containing a Glossary of Definitions and Acronyms,” which became effective on August 6, 2013. The main amendments are the following:
- The registration in the Exporters’ List of Gold, Silver and Copper (Sector 9/Exportation) recently created1 is repealed2. (Subparagraphs 5 and 6 of the Ruling).
- The Sector List of Cigarettes Importers (Sector 9/Importation) will become effective on September 2, 2013. (Subparagraph 4 of the Ruling).
- No exception to the registration obligation in the Importers’ List will apply if the goods are for exhibition and sale purposes only and have been stored in an authorized bonded warehouse, when the goods are subject to registration in a Sectorial List, as set forth in Exhibit 10, appendix A. (Rule 1.3.1., subparagraph 2).
- The Central Taxpayer Identification Office [Administracion Central de Identificacion del Contribuyente] (“ACIC,” for its Spanish acronym), a division of the Taxpayers’ Service Administration Office [Administración General de Servicios al Contribuyente] (“AGSC,” for its Spanish acronym) has been included as an agency empowered to receive and process registration applications with the General and Sectoral Importers’ Lists3, in lieu of the Customs Regulatory Office [Administración Central de Normatividad Aduanera] (“ACNA,” for its Spanish acronym), a division of the General Customs Administration (“AGA,” for its Spanish acronym); thus, the ACIC name and acronym replaces the ACNA name and acronym, in all references thereto in any suspension and/or approval to cancel the suspension in any of the Importers’ Lists, the Glossary of Definitions and Acronyms and the relevant formats. (Rules 1.3.3., paragraph VI, subparagraph 2, Rule 1.3.3, and Rule 1.3.4, subparagraph 2; Glossary of Definitions and Acronyms, as well as Exhibit 1).
- The obligation to process the customs clearance of goods under the tariff classifications4 of gold, silver, copper and derivatives sector5 through specific customhouse is repealed. (Rules 5 and 7).
- The obligation to process customs clearance of cigarettes through specific customhouse6 will become effective on September 2, 2013. (Rule 4).
Security Measures / Passengers
- The provision limiting the use of security equipment to the situations contemplated by the customs rules and regulations on security matters7 is repealed, as well as the obligation to notify the existence of defective or inoperable electronic padlocks or stolen or missing padlocks. (Rule 1.7.3., subparagraphs 3 and 4).
- The obligation of putting “electronic padlocks” in transmigrant8 vehicles transporting goods exceeding their duty free and baggage allowance is repealed. (Rule 3.2.5., paragraph IV of Ruling).
- The Spanish acronym of the Regional Foreign Trade Audit Office [ARACE-Administración Regional de Auditoría de Comercio Exterior] replaces the Spanish acronym of the Local Tax Auditing Administration Office [ALAF - Administración Local de Auditoría Fiscal], formerly the agency empowered to receive notices of destruction of goods that have lost their value: “Notice for Multiple Purposes No. 45” of the Omnibus Tax Ruling, applicable to motor vehicle OEMs (original equipment manufacturers). (Rule 4.5.31., paragraph VI, subparagraph (a)).
Imported used vehicles
- An extension through August 31, 2013 has been granted to import used vehicles under the “Agreement establishing the program for Chihuahua State to guarantee the payment of import duties on used motor vehicles finally imported into the country that circulate in such State.9”