On April 11, 2013 there was published in the Federal Official Gazette the “Forth Ruling Amending the 2012 General Foreign Trade Rules” establishing specific rules for taxpayers wishing to benefit from an amnesty program, and various amendments to the rules applicable to the certified companies program, emphasizing the introduction of carriers as “certified business partners.” 

  • Amnesty of “self-assessed” foreign trade duties.

The Tax Administration Service (“SAT”, for its Spanish acronym) has provided a procedure to be followed by taxpayers wishing to benefit from the amnesty program contemplated in the Third Transitory Article of the 2013 Fiscal Year Federal Revenue Law with respect to “self-assessed” foreign trade duties and positive effect of the amnesty on customs declarations, which procedure must be completed not later than May 31, 2013.

  • New Certified Company Regime” for Carriers.

As an innovation, SAT has decided to add carriers in the “Authorized Economic Operator” (“AEO,” for its English acronym) international program, known in Mexico as “New Certified Company Regime” (“NEEC”, for its Spanish acronym), by incorporating it in Annex L of Rule 3.8.1 of the 2012 General Foreign Trade Rules, whereby, in addition of manufactures, other players in the foreign trade logistics chain are now included, and thus, carriers will become new Certified Business Partners, provided they are registered with SAT and meet the profile required by the tax authorities.