NEWSLETTER (Capture Line / Third Extension

On Augusto 30th, 2019 is published in the Official Federal Register (OFR) a third extension for the entry into force the mandatory for the implementation of the Capture Line for the payment or the foreign trade operations, referred to in the first article transitory of the Rules of General Character for the Reception of the Information of Fiscal Declarations and the Collection of Federal Resources on the part of the Credit Institutions, which initially established a term of 634 calendar days. The second extension published on March 29th, 2019, refers to an extension of the aforementioned term to 984 days, which considered that it came into force last September 1st, 2019. With this third extension, Mexican authority extends the period to 1,068 calendar days, whit the new entry into force would be on November 25th, 2019.

As is mentioned by Mexican authority, this third extension is issued due to is necessary to continue with the functionality and connectivity tests, as well as of the other actions that arise accordingly and, in this way, to be able to perform and monitor the functionality tests of the accountability system that guarantees the collection obtained in connection with the foreign trade operations, in order to be transferred to the Federal Treasury in an agile and secure manner.

TMC Legal® professionals, we are at your disposal to support you with the interpretation and compliance with the aforementioned provisions. / Parner / Associate / Logistics & Foreign Trade



On March 30, 2019, the Fifth Resolution of Modifications to the General Foreign Trade Rules for 2018 was published in the Official Federal Register (OFR).

The main modifications made by the Mexican Authority are presented below:

• In Rule 1.3.3, the following causes are included as grounds for suspension in the Import Registers:

o Performing customs clearance, through a consolidated pediment, made by IMMEX companies, of tariff classifications included in Annex 10, Sections A and B, without complying with the requirements established in Rule 3.1.22. (With effect from July 1, 2019).

o The importer does not withdraw the merchandise introduced to the fiscal deposit regime in a term greater than 24 months.

• Rule 1.5.4 is modified, in order to extend the obligation until July 1st, 2019 to present complementary documentation that must be presented as an attachment to the value demonstration for import operations.

• Rule 3.1.3 is modified, for the purpose of changing the authority which be responsible of the registration of sampling of sterile, radioactive, dangerous merchandise or for which special installations or equipment is required for the taking of samples must be requested. the same, which previously was the responsibility of ACOA (Central Administration of Customs Operation) in order to establish that now it will be the ACAJA (Central Administration of Legal Support of Customs of the General Administration of Customs), the one in charge of carrying out this registry.

• There are included in Rule 3.1.22., the conditions under which an IMMEX company may perform the temporary importation of goods classified in the tariff sections of Annex 10, Section A, of the Sectors 10 “Footwear”, 11 “Textile & Clothing”, 14 “Steelmaking”, and 15 ” Steelmaking Products “, as well as Section B, Sectors 8 “Iron Ore and its Components “, 9 “Gold, Silver and Copper”, 14 “Iron and Steel” and 15 “Aluminum”, and for which the following are established as requirements (with effect from July 1st, 2019):

o Accredit with its control of inventories that temporarily imported goods were returned or imported definitively within the term of permanence in accordance with the provisions of the IMMEX Decree, and

o Have an IMMEX program that has been active for at least 12 months, or has carried out foreign trade operations during the previous fiscal year.

In case the company does not comply with the aforementioned conditions, it
could comply with the following:

 Be up to date with their tax obligations, in the terms of Article 32-D of the CFF (Federation Fiscal Code), and

 Meet any of the following conditions:

 Be registered in the Registry in the Scheme of Certification of Companies.

 Have at least 100 employees registered with the IMSS (Mexican Social Security Institute).

 Provide supplies related to the maquila operation or manufacturing of any company with Registration in the Certification Scheme of companies, VAT modality and IEPS, item AAA or the terminal automotive industry with authorization of fiscal deposit.

 Belong to the same Group made up of companies that have a Registration in the Company Certification Scheme, VAT modality and IEPS, item AAA.

• Rule 4.3.21 is modified, to include as a requirement the obligation to guarantee the payment of contributions for the temporary importation by IMMEX companies of sensitive goods of Annex II and establishing as a way to guarantee the bond policies indicated by the Ministry of Economy in the Agreement that will publish the Rules and Criteria, for application of Article 5, section IV of the IMMEX Decree. The obligation to guarantee the payment of contributions will be required until the entry into force of the Agreement issued by the Ministry of Economy through which it regulates the application of Article 5, section IV of the IMMEX Decree.

• In Rule 4.4.7, the CPTTP Treaty is included, within the mechanism through which the return of goods free of taxes to foreign trade, when they have been temporarily exported to a member country of this treaty, may be made to undergo some repair or alteration process, provided that upon such return to Mexico, it is proven that such merchandise has undergone a process or operation that destroys its essential characteristics or converts it into a new or different good.

TMC Legal® professionals, we are at your disposal to support you with the interpretation and compliance with the aforementioned provisions. / Parner / Associate / Logistics & Foreign Trade