Modifications to the TIGIE
On December 19, 2024, a decree amending the TIGIE was published, establishing a temporary increase in import tariffs for specific products. These measures will remain in effect until April 23, 2026. The modifications include:
Increases in Import Tariffs
- 15% import duty on:
- Cotton (Chapter 52)
- Synthetic or artificial staple fibers (Chapter 55)
- Special woven fabrics and tufted textile surfaces (Chapter 58)
- Knitted fabrics (Chapter 60)
- 35% import duty on:
- Apparel and clothing accessories (Chapters 61 and 62)
- Made-up textile articles, sets, and worn clothing (Chapter 63)
- Bedspreads, quilts, and comforters (Tariff item 9404.40.01)
Updates to the IMMEX Decree
The amendments to the Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry (IMMEX) impact the temporary importation of goods under this program. Key updates include:
Restricted goods
Tariff fractions were added to the following chapters:
- Clothing and clothing accessories (Chapters 61 and 62).
- Made-up textile articles and rags (Chapter 63).
- Furniture and related articles (Chapter 94).
Removal of restrictions
Specific tariff items from these chapters have been removed from Annex II, allowing greater flexibility in imports.
Revisions to the RGCE
The Third Resolution of Amendments to the RGCE for 2024, published on December 20, 2024, introduces changes to the regulatory glossary and modifies procedures related to the importation of used vehicles.
Key changes
- Amendment to the Definition of the "Decree on Used Vehicles".
- Modifications to Procedures 76/LA and 149/LA related to the importation and sale of used vehicles
Details of the Procedural Modifications
76/LA: Application for Registration and Renewal in the Registry of Companies Providing Background Information on Used Vehicles
- Legal Basis: Article 6 of the Decree regulating the definitive importation of used vehicles, published in the Diario Oficial de la Federación (DOF) on November 4, 2024, as well as Articles 16-C, 18, 18-A, and 19 of the Código Fiscal de la Federación (CFF), and Rules 1.2.2., 1.8.2., 3.5.1., and 3.5.12. of the Reglas Generales de Comercio Exterior (RGCE).
149/LA: Monthly Notice on the Importation and Sale of Used Vehicles
- Description of the Procedure or Service: Submission of a mandatory notice to report information on imports conducted under the Decree regulating the definitive importation of used vehicles, published in the DOF on November 4, 2024.
- Eligible Applicants: Individuals and legal entities engaged in the definitive importation of vehicles in accordance with the Decree regulating the definitive importation of used vehicles, published in the DOF on November 4, 2024.
- Legal Basis: Articles 35, 36, 36-A, 37, and 37-A of the Ley Aduanera; Article 2, Section I, Rule 2 of the Ley de los Impuestos Generales de Importación y Exportación (LIGIE); Articles 32-D and 69-B of the CFF; and Articles 8 and 9 of the Decree regulating the definitive importation of used vehicles, published in the DOF on November 4, 2024. Additionally, the applicable legal framework includes Rules 1.2.2. and 3.5.7., as well as Annex 22 of the RGCE.
Conclusion
The latest regulatory changes demand immediate attention from businesses engaged in foreign trade, as they directly affect operational and strategic planning. Compliance with these new requirements is essential to avoid disruptions and capitalize on emerging trade opportunities.
For a detailed review, refer to the official publications in the Official Gazette of the Federation.
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